The purpose of this article is to analyse and to assess selected ESG reporting standards (the international GRI Standards and the European ESRS) in terms of incorporating aspects of the circular economy (CE) and to present directions and opportunities for expanding ESG reporting to include CE indicators. In the article a literature review as well as international and EU documents on the concepts of ESG and CE was used. Available and existing solutions for the use of CE indicators in ESG reporting were analysed in detail. The analysis of the indicators contained in the GRI standard, as well as the ESRS project, showed the need to include four important groups of activities relevant to the CE, such as product dematerialization, technological innovation, repair and remanufacturing. The inclusion of these aspects in the form of the indicators proposed in the article will allow for a more complete implementation of the principles of a circular economy.