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To design sustainable factory, waste in both the form of energy and material has to be avoided. With the Energy Value Stream Method energy efficiency in industrial production can now be successfully increased. Through an extension of this method to the CO2 Value Stream, the material efficiency can also be considered. The CO2 Footprint of the production, which can be established by this method, quickly makes a statement about the resource efficiency of a factory. The proposed design guidelines for systematic development of improvement measures support the reduction of CO2 emissions