Methodology for Measuring the Impact of Implementing CEBM

Authors

Tomaž Kern
University of Maribor, Faculty of Organizational Sciences
Eva Krhač Andrašec
University of Maribor, Faculty of Organizational Sciences
Benjamin Urh
University of Maribor, Faculty of Organizational Sciences
https://orcid.org/0000-0002-2579-2759

Synopsis

The paper presents a methodology for measuring the impact of the introduction and use of Circular Economy Business Models with the abbreviation "CEBM" in the business environment and its use in pilot cases of the DECIDE project (Kern, 2025). A Circular Economy 20-Dimension Framework is presented, with which we can measure environmental, economic and social effects based on a comparison of the states of the system in three time sections; the actual state before the start of the project (AS-IS), the target state before the start of the project (WISH-TO) and the achieved state after the end of the project (TO-BE). Data collection for the pilot projects was carried out using a standardized Excel template, which allows simultaneous capture of numerical values and comments. The analysis combines quantitative procedures (unit normalization, descriptive statistics, pairwise comparisons of states, and qualitative synthesis. The result of the paper is a unified overview of impacts that enables comparison of pilot projects, identification of good practices, and support for stakeholder decision-making.

Author Biographies

Tomaž Kern, University of Maribor, Faculty of Organizational Sciences

Kranj, Slovenia. E-mail: omaz.kern@um.si

Eva Krhač Andrašec, University of Maribor, Faculty of Organizational Sciences

Kranj, Slovenia. E-mail: eva.krhac1@um.si

Benjamin Urh, University of Maribor, Faculty of Organizational Sciences

Kranj, Slovenia. E-mail: benjamin.urh@um.si

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Published

March 17, 2026

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Kern, T., Krhač Andrašec, E., & Urh, B. (2026). Methodology for Measuring the Impact of Implementing CEBM. In P. Šprajc, D. Maletič, N. Petrović, I. Iztok, A. Škraba, D. Tomić, & A. Žnidaršič Mohorič (Eds.), & (Ed.), 45th International Conference on Organizational Science Development: Organization and the Longevity Society, Conference Proceedings (Vols. 45., pp. 293-306). University of Maribor Press. https://doi.org/10.18690/um.fov.3.2026.22