This International Standard is intended for organizations seeking to address resource and waste management related environmental aspects, environmental conditions, and the associated risks and opportunities within an environmental management system according to ISO 14001. In line with the life-cycle perspective set out by ISO 14001, the document addresses environmental aspects and associated impacts across the life-cycle including the extraction, processing, use, recovery and end-of-life treatment of material resources. The document considers approaches to ensuring long-term resource availability and coping with resource scarcity. It also addresses the interconnections of material resources with the ecosystems from which they are derived and takes a systems-approach to the management of material resources due to their impacts on ecosystems, ecosystem services, biodiversity, as well as human life and well-being. This document provides general guidance and is applicable to organizations irrespective of their type, size, financial resources, location and sector, position within the life-cycle or the types of resources used in their operations. Other potential users include organizations providing environmental consultancy, training and support organizations; and in accreditation or in standardization in the area of conformity assessment. The document is applicable to all types of material resources. However, it is anticipated that wastewater treatment processes and atmospheric emissions, such as smoke, gases, and dust, are not within the scope of this proposal. These environmental topics may be addressed by future documents within the ISO 14002 series. However, if these materials, such as wastewater or dust are containerised, then they would become wastes or secondary resources and will be covered in this document. Throughout this International Standard, specific topics will be provided in conformity with ISO 14002-1:2019 and consistent with other guidelines within the ISO 14002 series in order to facilitate implementation. Complementarity with existing ISO documents or standards under development, for example with the ISO 59000 series on circular economy, will be ensured. While the ISO 59000 series focuses on providing guidance on circular economy approaches and business models, the focus of ISO 14002-4 is on the measurement and management of environmental aspects and impacts of resource use, addressing both circular and linear business models.