The Second Catalogue of Best Practices in Circular Economy describes a wide range of Spanish businesses which are run on circular principles. The goal is to encourage the shift to a circular economy.

The report begins by establishing criteria for an initiative to be considered cirular:

• Systemic and holistic thinking
• Responsibility
• Re-thinking/re-generating
• Innovate and virtualise
• Optimising
• Closing the Loop
• Sharing and collaborating
• Communication and transparency.

It then lists and describes initiatives which meet these criteria, such as Reuse of pallets for the manufacture of furniture and decorative structures and Elimination of plastic at Mahou San Miguel.

For each entry, there is a clear reference to the relevant SDGs, the initiative's objectives, the key results and the difficulties involved.