In this article we develop a comprehensive conceptual framework for resource efficiency indicators with a consistent link of resource use to the socio-economic system and activities therein as well as to the natural system and its ecosystem functioning. Three broad groups of indicators are defined: (1) resource use indicators representing pressures on the environment; (2) resource efficiency indicators relating resource use indicators to the socio-economic side; and (3) environmental impact indicators linking resource use impacts on the state of the natural system. Based on this conceptual framework we develop a structure for possible resource efficiency indicators and conduct a RACER evaluation on the Relevance, Acceptance, Credibility, Easiness and Robustness of indicators. With the RACER evaluation, we identify areas where indicators are well established and available as well as areas where indicators still need further development or even need to be designed first. © 2016 by the authors.