Confronting the dilemma of resource shortage and environmental pollution, the idea of circular economy (CE) has attracted widespread attentions. To address these problems, several industrial companies have incorporated the CE in their operation or design. In this sense, the phosphorus chemical firms (PCFs) are promoting CE to achieve sustainable development goals since phosphorus is a non-renewable resource and one of the nutrient elements essential for crop growth. Thus, this paper aims to find a suitable way to assess the performance of CE for PCFs. Firstly, the evaluation index system of CE...