The standard presents a workable methodology to quantify, evaluate and compare the associated overall use of raw materials, water and land of products, product groups, whole divisions or companies and their relative scarcity. It describes the methodology for accounting, for analysing the criticality and derivative hedging arrangements and gives practical assistance for evaluation and presentation of results. The standard helps companies to compare and assess material, process and product alternatives. The analysis of supply risks and dependencies of raw materials are of outstanding importance. The results serve to further suggestions of procurement and commodity strategies in terms of resource efficiency.