The main goal of the article is to find out whether and to what extent companies implement the principles of the circular economy in the Czech Republic and Poland. The aim of the article is a comprehensive comparison of the circular economy in Poland and the Czech Republic and to provide an in-depth understanding of the current state and development of the circular economy in these two countries. The article uses a combination of data analysis and expert opinion to compare current government policies and initiatives. At the same time, a comprehensive comparison methodology and a structured questionnaire are used. Both countries have made progress in promoting sustainable waste management and reducing dependence on limited resources. However, the Czech Republic has a more advanced circular economy, where higher recycling rates can be attributed to well-developed infrastructure and a stronger legislative framework. While Poland has made efforts to improve its circular economy in recent years.