The circular economy (CE) has become an important issue within the European Union due to the Green Deal regulations. A CE makes sustainable development feasible by creating value in the economy and by closing the energy and materials loops. The aim of the study is to predict the most effective functioning of CEs at the macro-level by the selection of the best possible requirements addressed for small and medium enterprises (SMEs), as an extension supplement of a voluntary environmental management system—ISO 14001. For such aim, researchers developed a two-stage Delphi study. According to the performed Delphi study, the main conclusion is that a more circular management system is possible and needed in SME organizations. Two ISO 14001 sub-requirements were considered as definitely contributing to the implementation of the CE concept at the macro- and meso-levels. Those were: The scope of the CE system and communication. The most discussed requirements that should be further studied in that context were internal audits and managerial reviews. The most difficult goals to implement by SMEs were: limiting the use of primary raw materials, striving for the implementation of climate neutrality and sustainable development as well as closing the material loop.

Research background: Conformity assessment as defined in the ISO/IEC 17000 standard shows that the specified requirements for the product, process, system, person or entity have been met. A special type of conformity assessment is certification, in which the assessment is carried out by independent organizations, which has been confirmed by an accreditation body. The current crisis related to the development of the COVID-19 global pandemic has forced many organizations to change traditional forms of operation and, where it was possible, switch to a remote mode of work.Purpose of the article: The need to adapt to new realities did not bypass the certification bodies that adapted to the emergency situation, using the possibilities of remote work, including as part of certification processes. The purpose of this publication is to indicate the context of the certification bodies’ operation and the impact of such proceedings on trust in the results of their work as well as to show the changes of the way of conducting certification audits by the certification bodies.Methods: For above mentioned matter, four certification bodies were analysed in the area of remote certification processes. The used methodology was a case studies including a direct interviews with certification bodies representatives.Findings and Value Added: The main findings are related to the following issues concerning that remote auditing processes ensure business continuity; there is an increased confidence in results among customers of certification bodies; changes in process costs.