Why is this important?

Using resources sparingly is a central issue, with a company’s interests often substantially overlapping with environmental interests. From an environmental protection perspective, it is essential that the use of non-renewable resources (such as fossil fuels) in particular be minimised and that natural assets (such as soil and water) be dealt with especially responsibly. At the same time, companies can frequently save money by reducing their use of resources. These savings can then be put towards additional measures in the area of, for example, sustainability.

To achieve a comprehensive and proactive strategy, clear goals and a consistent management approach can help to identify trends early on, communicate change processes within a company and facilitate cooperation between various business divisions.

What do the terms mean?

The term resources encompasses the materials used in or for corporate processes (e.g. fuels and land) and so-called ecosystem services. These services are rendered by natural systems and are used by companies, e.g. groundwater as part of a cooling system or insects that pollinate fruit plantations. For long-term use to be possible, it must be in harmony with the natural system in question.

Resource efficiency in the narrow sense is about increasing raw material productivity, in other words improving the ratio of resource input to the company’s output. In the broader sense, the criterion also encompasses the option of substituting critical resources with, for example, recycled, renewable or non-toxic alternatives.


What needs to be borne in mind?

For this criterion’s performance indicators, the amounts of the various resources used should be disclosed, while in terms of the aspects, you should present your resource management policy.


Report on your resource efficiency goals and the planned goal achievement time frames and on the environmental aspects of your company’s activities.


Report on the strategies and concrete measures used to achieve these goals.


State whether previous goals were achieved and, if so, to what extent, and disclose any goals which were not achieved and why.


Report on the material risks arising from your business activities, your business relations and your products and/or services that are likely to have a negative impact on resources and ecosystems.