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Population growth has been one of the most frequently mentioned causes to explain the overexploitation of natural resources and has been determinant of the current global condition, which is characterized by the increase in the volume of resources exploited, the total consumption of resources and the generation of waste and emissions (SDG, 2015). In this context, research is proposed, with the aim of reviewing and identifying the theoretical bases of the Circular Economy and sustainable development (GRI Standards) to design a qualitative measurement database that allows diagnosing and articulating initiatives, practices, actions and strategies that are being developed and implemented in companies, aimed at achieving the transition to the paradigm of the circular economy, since this represents an opportunity to organize production and consumption in the global economy, as it promotes the four Rs: Reduce, Reuse, Recycle and Recover. The design of the research is in the first stage, of documentary type with descriptive and exploratory scope. It should be noted that various national and international databases were consulted for the search and analysis of information. In the second stage, the design of the database is proposed through a technical methodology, to be used as a tool for sustainability-oriented companies. The preliminary conclusions of this study show how the circular economy is articulated with the dimensions of sustainable development: the economic, social and environmental dimensions of the (UN (2015). It is intended that companies implement the database, as a sustainability tool aligned with the circular economy and Sustainable Development (UN, 2015) and represents an opportunity to give the planet a break.
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