Material flow accounts provide a statistical framework measuring natural resource extraction, trade in natural resources, waste disposal and emissions. Domestic material consumption and material footprint, including by extraction type (biomass, fossil fuels, metal ores and non-metallic minerals), are seen as a proxy for overall environmental pressure within a national economy and the impact of a national economy on the environment. This document builds upon the existing experiences of compiling economy-wide material flow accounts in Europe and provides global guidance on compile material flow accounts which can be used by national statistical systems around the world.