The purpose of this guideline is to present an effective material flow management scheme for the industrial sector. It discusses the various aspects of closedloop production by the example of the paper cycle and provides all stakeholders and interested parties with the necessary information and examples from industrial practice. Furthermore, the methodology of realizing closed material loops is discussed in detail. Last but not least, it is also the purpose and the intent of this guideline to encourage persons and institutions in other industries to tackle the planning and implementation of closed material loops.