Circular economy elements in the official statements of selected Polish companies listed on the Warsaw Stock Exchange

The primary objective of this publication, as well as the conducted research, is to analyse official data on the implementation of circular economy principles by food enterprises operating in Poland and listed on the Warsaw Stock Exchange. The authors conducted a content analysis of the official non-financial management reports on the activities of individual companies. For the purposes of the study, a sample of 20 enterprises that published their activity reports in 2024 was analysed. The main findings highlight that the aspects of the circular economy are not yet widely adopted among Polish food organisations listed on the Warsaw Stock Exchange. However, there is increasing trust and growing interest and confidence among top-level management in transforming their operations toward a more circular approach.