Business-to-Consumer (B2C) e-commerce business has been growing tremen-dously due to the technological advancements in e-logistics’ processes. B2C e-commerce has several benefits, such as saving costs by decreasing the use of re-sources, increasing profits, and enhancing competitive advantage, especially in the pandemic context, thus creating an opportunity for firms in the B2C e-com-merce field. However, such an opportunity comes with challenges, and one is re-lated to a significant number of products that are returned to the vendor or manu-facturer. Consequently, reverse e-logistics’ (REL) is indispensable for e-commerce transactions. Therefore, modelling REL factors is crucial for e-com-merce companies. REL is an inevitable procedure for organisations performing B2C e-commerce. When implemented correctly, REL has proven to have a high significance in terms of decreasing costs, increasing customer satisfaction, and obtaining higher performance efficiencies. However, B2C e-commerce firms, es-pecially in developing countries such as the Middle East, often neglect REL’s importance. The lack of scientific knowledge in REL activities is due to the scar-city of studies in the REL field discussing the importance of emphasising specific factors that affect REL performance. Therefore, this dissertation focuses on iden-tifying the most important factors that impact REL performance and discusses how REL can, in turn, affect the company’s performance. The methodology used is a literature review, synthesis, survey methods, multi-criteria assessment (DELPHI), multi-criteria scoring, and structural equa-tion modelling (SEM). This study is done in Lebanon and Syria. The results showed that out of the ten factors identified during the literature review, eight factors (management, employees, IT, return policy and guarantee, infrastructure, organisational structure and culture, customer satisfaction, and qu-ality management) have a positive correlation with REL performance. The busi-ness research model was created based on B2C e-commerce companies involved in REL performance in Lebanon and Syria, and this gives new scientific insights and knowledge about REL’s specificity in developing countries.