Abstract
Purpose: The purpose of this study is to find the opportunities/ benefits and barriers for the implementation of circular economy in lather manufacturing small and medium enterprises in Sialkot Pakistan.
 Methodology: The present study is qualitative and semi-structured interviews were conducted with production managers. Thematic analysis technique was applied.
 Findings: It was found that lack of public awareness is a major barrier and resource-saving is the major benefit or opportunity for small-medium enterprises for the implementation of a circular economy.
 Implications: The practical implication of study through environmental protection is how a firm can gain its market share.
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