Within the project the material resource consumption of selected companies of Wiener Stadtwerke Holding AG (WSTW) is investigated. The aim of the study is to investigate, which indicators could be used to monitor the resources used and investigate them in terms of their availability, and environmental compatibility, as well as to measure the operational resource efficiency. The identified indicators are basis of a management tool, to strategically manage resource consumption, to generate environmental and economic benefits for the WSTW. The management tool helps to identify, and to decrease potential ecological and economic risks for the company. Therefore, a selection of monetary and non-monetary indicators for assessing resource-efficiency-related measures are chosen. The selection based on literature research, and expert surveys. The indicators are assessed for suitability in case studies. Subsequently, a roadmap will be developed and proposed for implementation.