Circular economy from companies and consumers perspectives: toward value co-creation

The paper aims to confront consumers’ and businesses’ perspectives on the circular economy (CE) R-strategies' and to indicate the level of their implementation in value co-creation. The analysis are based on empirical studies conducted among companies and consumers in Poland in 2022 and 2023. The results indicate the initial stage of implementing the R-strategies among both groups. This demonstrates the continued need for their dissemination. Moreover, the actions taken by companies and consumers are only partially in line. Despite its great potential, the value co-creation process seems underestimated. The CE transition requires reconfiguring the activities carried out in companies in the offered value proposition, carrying out the company's processes and relations with external stakeholders, organising business architecture and its environment, and adjusting the company's individual functions and activities. However, before all, the companies must include consumers in planning R-strategies.