Abstract
The purpose of this article is to outline the future development of the circular economy (CE) concept, which is moving towards a standardized model, although it does not yet have a standardized definition. EC has been developing very dynamically over the past 10–15 years around the world: for example, the process of creating a new multilateral environmental agreement to completely stop the use of disposable plastic products, the development of indicators and tools for implementing the concept, and the introduction of a number of new laws are taking place. Research methodology: an analysis of the process of standardization of a low-carbon economy through the integration of environmental parameters into the socio-economic system (anthropogenic greenhouse gas emissions and their absorption) is carried out from the point of view of reporting by companies. Results of the study: firstly, the key types of reporting by companies on the low-carbon economy and the typology of standards used have been identified. Secondly, existing types of reporting and standards related to the EC model are identified, and possible ways to make the transition to full EC standardization are explored. Originality and contribution of the author: for the first time in Russia, the work presents a comparative analysis between EC and the low-carbon economy, taking into account such parameters as the volumes and dynamics of these markets, the role, structure and prospects for the development of the EPC standardization process.