This article examines the essence and practical significance of the “Cradle to Cradle” concept as one of the key theoretical foundations of the circular economy. The concept emphasizes a closed-loop system of product and resource life cycles, where waste is transformed into a valuable resource, ensuring environmental sustainability. The study highlights the differences between the “Cradle to Cradle” and the traditional “Cradle to Grave” approach, analyzing its ecological, economic, and social advantages. Furthermore, the role of this concept in advancing the circular economy and contributing to sustainable development goals is substantiated.