Resource use

Resource use refers to the way physical materials, specifically technical materials and biological materials, are sourced, consumed, transformed, reused, or disposed of by the undertaking across its operations and value chain. It encompasses both:

(a) resource inflows: materials entering the undertaking (e.g. materials, substances, components); and

(b) resource outflows: materials leaving the undertaking (e.g. products, by-products, waste).