The aim of the guide is to provide SMEs with an orientation in approaches to maximize positive and reduce the negative impacts of business - i.e. to achieve eco-efficiency. The guide provides simple procedures to identify where the company has a potential for the greatest savings and other improvements, and which tools can be the most effective to implement. The recommendations in the guide are based on the experience of implementing eco-efficient practices in a number of SMEs. The guide also shows how to implement the procedures on the model enterprise.