Life Cycle Assessment Practice Research Articles

Can enhanced CSR quality reduce the cost of debt capital? An empirical analysis of CEO expertise and non-financial reporting practices in China

This study aims to investigate whether stockholders and creditors place a positive value on corporate social responsibility (CSR) information disclosure when making decisions about providing financing to firms, thereby influencing their investment choices. Utilizing data from the China Stock Market & Accounting Research Database (CSMAR) and HEXUN, the study analyzes CSR disclosures and financial data of 7,123 firm-year observations of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2012 to 2020. A comprehensive methodology involving regression analysis was applied to assess the relationship between CSR quality and the cost of debt capital. Various robustness tests, including different model specifications and alternative variable measurements, were conducted to ensure the reliability and validity of the findings. The results obtained indicate that higher CSR quality significantly correlates with a lower cost of debt capital, supporting the hypothesis that improved CSR disclosure reduces perceived credit risk. However, CEO financial expertise shows a significantly positive relationship with the cost of debt capital. Furthermore, the study reveals that CSR assurance and engagement with Big 4 accounting firms do not noticeably affect the price of debt capital, whereas mandatory CSR reporting does. The findings underscore the importance of CSR quality in financial decision-making, offering valuable insights. AcknowledgmentThis paper is co-funded by the European Union through the European Education and Culture Executive Agency (EACEA) within the project “EU Best Practice of Life Cycle Assessment, Social, Environmental Accounting and Sustainability Reporting” – 101047667-ERASMUS-JMO-2021-MODULE https://jm.snau.edu.ua/en/eu-best-practice-of-life-cycle-assessment-social-environmental-accounting-and-sustainability-reporting/ Oleh Pasko expresses sincere gratitude for the support from the Kirkland Research Program, generously provided by the Leaders of Change Foundation established by the Polish-American Freedom Foundation.

Black swans swimming in product streams: method for including unplanned events in life cycle assessment

Abstract Introduction Unplanned events such as accidents and more massive black-swan events are contingent to modern technology. However, varying approaches and inconsistent guidelines make the inclusion of unplanned events in life cycle assessment (LCA) uncommon and challenging. This paper discusses the relevance of considering unplanned events in LCA and shows how they can be included in LCA practice. Method A theoretical background to the concepts of black swans, accidents, and unplanned events is first provided. We then propose a method for how unplanned events can be included in LCA practice, illustrated through three cases: (i) a sabotage in the energy system, (ii) an accident in the use phase, and (iii) a sudden policy change. Results The results show that unplanned events can be included and may significantly affect LCA results, sometimes even fulfilling criteria for black-swan events. Conclusions We suggest that unplanned events should be included in LCA when relevant, e.g. as one scenario in LCAs of product systems sensitive to accidents. We also suggest that changes in flows due to unplanned events should be considered in unit processes, so that their impacts become distributed across downstream product systems depending on demand for the unit-process output.

Does internal audit matter? Audit committee, its attributes, and corporate social responsibility reporting quality

This study explores the nexus between internal audit, audit committee attributes, and Corporate Social Responsibility (CSR) disclosure quality in A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2010 to 2019. Utilizing refined samples and robust datasets, this investigation reveals critical insights that a robust internal control system significantly correlates with higher-quality CSR disclosure, underscoring its pivotal role in safeguarding non-financial reporting integrity and enhancing transparency in CSR disclosures. Larger audit committees are positively associated with improved CSR disclosure quality. This highlights the strategic advantage of a diverse and expansive audit committee in navigating the complexities of CSR reporting. Contrary to expectations, the proportion of independent directors on the audit committee and the frequency of audit committee meetings do not show a significant positive relationship with CSR disclosure. Companies benefit from strategic investments in internal control systems, crucial for non-financial reporting integrity and fortified CSR disclosure practices. In conclusion, this study provides concise insights into critical factors influencing CSR disclosure quality in Chinese companies, offering actionable implications for corporate practices and regulatory frameworks. AcknowledgmentThis paper is co-funded by the European Union through the European Education and Culture Executive Agency (EACEA) within the project “EU BEST PRACTICE OF LIFE CYCLE ASSESSMENT, SOCIAL, ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING” – 101047667-ERASMUS-JMO-2021-MODULE https://jm.snau.edu.ua/en/eu-best-practice-of-life-cycle-assessment-social-envi­ron­mental-accounting-and-sustainability-reporting/ Oleh Pasko expresses sincere gratitude for the support from the Kirkland Research Program, generously provided by the Leaders of Change Foundation established by the Polish-American Freedom Foundation.

Advancements and Applications of Life Cycle Assessment in Slope Treatment: A Comprehensive Review

Life cycle assessment (LCA) plays an increasingly important role in environmental management, particularly in promoting energy and carbon-conscious practices across various disciplines. This review provides an overview of the latest innovations and potential benefits of integrating LCA into ecological slope treatment strategies. This study explores new developments in LCA methodology and its application to slope treatment, aiming to improve the integration of infrastructure development and environmental stewardship. Through an extensive review of over 120 peer-reviewed journal articles and a critical analysis of the intersection of LCA with slope treatment, this paper identifies innovative techniques that have the potential to significantly reduce the environmental impact of slope management. The review emphasizes advanced LCA practices that quantify and mitigate carbon emissions throughout the life cycle stages of slope treatments. Key findings demonstrate that LCA enhances the methodological rigor in assessing ecosystem services and impacts, and reveals new strategies that emphasize the importance of ecological considerations in infrastructure projects. Future research directions focus on refining LCA data acquisition and promoting a standardized knowledge base to support precision in ecological impact assessments. In conclusion, the adoption of LCA in slope treatment is imperative for aligning industry practices with global sustainability targets, emphasizing the importance of integrating uncertainty analysis and long-term impact assessments to bolster the credibility of LCA outcomes.

Comprehensive review of LCA studies in Civil Engineering

This review paper explores the application of Life Cycle Assessment (LCA) within the domain of civil engineering, aiming to provide a comprehensive overview of current research, methodologies, challenges, and future trends. LCA serves as a pivotal tool for assessing the environmental impact of infrastructure projects, yet gaps persist in its integration with socioeconomic dimensions, regional considerations, and dynamic modeling. By analyzing existing literature and scholarly discussions, this review identifies research gaps and proposes directions for enhancing the applicability and effectiveness of LCA in civil engineering. Moreover, it examines future trends such as the integration of advanced technologies, stakeholder engagement, and policy implementation, poised to shape the landscape of LCA practices in the civil engineering sector. Ultimately, this review paper contributes to the understanding of LCA's potential to drive sustainable decision-making in infrastructure development, paving the way for more informed and environmentally conscious practices.

Challenges in the adoption of sustainable criteria in the Swedish property development industry

The construction industry is facing an increased focus on sustainability and climate neutrality, causing property developers to implement new requirements into the procurement documents, which are also driven by the national agenda. This study explores the current state of sustainability practice among Swedish property developers and identifies the main obstacles to expand further the implementation of the sustainability criteria. How the property developers define and implement sustainability requirements has been assessed through qualitative semi-structured interviews, focusing on sustainability certification systems, Life Cycle Assessment (LCA), and social sustainability. The results show usage of sustainability certification systems for marketing purposes and high awareness and practice of LCA, even though the accuracy of LCA was questioned. This study also identified guideline gaps for circular economy and social sustainability measurements, which could relate to low initiatives from the certification systems.

Does corporate governance moderate the effect of corporate social responsibility on a firm’s financial performance?

Drawing on the agency and resource dependence theories, the paper assumes that the impact of corporate social responsibility on companies’ financial performance should be investigated not in a binary manner but against the backdrop of corporate governance. The analysis is based on testing the dataset retrieved from the Chinese Stock Market and Accounting Research database containing 28,200 company-year observations of 3,576 Chinese listed companies covering 2008–2019. The findings accentuate that corporate social responsibility, interacting with board size, equity concentration, and CEO duality, positively impacts a firm’s financial performance. In contrast, the study fails to substantiate the claim that board gender diversity and board independence moderate the bond between corporate social responsibility and financial performance. Thus, by exploring five elements of corporate governance, this study takes a step forward in understanding exactly which elements of corporate governance best suit corporate social responsibility to enhance financial performance in China’s institutional settings. This study assists in filling the gap in corporate social responsibility research by displaying and corroborating the moderating effects of corporate governance attributes on the nexus between corporate social responsibility and financial performance in China. Therefore, this paper presents valuable information and details for companies and regulators alike to improve the impact of corporate social responsibility on financial performance by focusing on corporate governance quality. AcknowledgmentThis paper is co-funded by European Union through the European Education and Culture Executive Agency (EACEA) within the project “EU Best Practice Of Life Cycle Assessment, Social, Environmental Accounting And Sustainability Reporting 101047667 – EULASTING – ERASMUS-JMO-2021-HEI-TCH-RSCH” (https://bit.ly/3Bbvquw).

Numerical and environmental analysis of post constructive application of PCM coatings for the improvement of the energy performance of building structures

In recent years, the post-constructive application of phase changing materials (PCMs) as coating to improve the thermal behavior of buildings, is gaining more ground. The question that arises concerns the required properties that these materials should have under different environmental conditions, in order to achieve optimal energy savings. Another issue concerns the overall evaluation of PCMs, considering sustainability assessment practices, a fact which is often neglected in PCM studies. This work investigates the post-constructive use of different PCM coatings under diverse environmental conditions, as well as for different structural elements. In the context of this work, a validated finite elements numerical model is utilized, as well as Life Cycle Assessment practices, for the holistic determination of the optimal application conditions of PCM coatings. The work examines the application of PCM coatings in 8 different structural elements, for diverse meteorological conditions in Europe, for all major buildings’ orientations. Life Cycle Assessment is also employed to determine the overall environmental performance of the investigated structural elements. In certain cases, the study revealed that PCM implementation can contribute to energy savings, varying from 0.24 up to 29,84 [kWh/m2a] and energy payback periods from 0.81 to 19.40 years. The purpose of this study is to provide informed answers with regard to the post-constructive application of PCM in existing structures for the energy upgrade of buildings.

Using systematic building decomposition for implementing LCA: The results of a comparative analysis as part of IEA EBC Annex 72

The building Life Cycle Assessment (LCA) applied to buildings requires collecting and organizing large quantities of data over all building life cycles. To overcome specific difficulties related to the system boundaries definition and life cycle inventory stages, the literature recognizes that systematic building decomposition methods (SBDM) can be used to classify building components, elements and materials, as well as to increase the reliability and transparency of LCA results, particularly for embodied carbon and other environmental impacts. In this paper developed in the context of the research project IEA EBC Annex 72, the authors aim to provide a basis for understanding how different SBDMs decompose a building and classify its parts. This study analyses the implications of using different SBDM along the steps of an LCA study. Such as to support transparent and comprehensible (de)composition of the life cycle inventory (LCI), definition of service lives for different building parts or clear and comparable communication of assessment results and environmental hotspots particularly when using digital tools to conduct LCA. The study analyses 12 national SBDMs used in participating countries of IEA EBC Annex 72. To showcase the implications of SBDMs in building LCA practice, an office building was used as a common case study for applying the different SBDM approaches. Differences were identified among the decomposition levels and the consequences of these differences on the LCI organization. Thus, some of the main contributions to this study are the investigation of different SBDM approaches for improving the design workflows, by discussing BIM model definitions and the recommendation to use hierarchically based methods to allow the building elements and materials decomposition.

Sustainability reporting nexus to corporate governance in scholarly literature

Sustainability reporting has become a practice of the majority and is decided by boards of directors as the supreme governing body in the decision-making process of companies. The paper provides a high-view picture and visualizes research to portray the historical shifts in sustainability reporting nexus to corporate governance through an analysis utilizing CiteSpace software on 935 articles published in Web of Science Core Collection from 2009 to 2021.The number of papers in the area has expanded, especially since 2013 (a branching point), while the study determines a type of bifurcation spot (the year 2017) that evinces the SR-CG field maturity. The study determined the dominant countries through affiliated to them researchers (the United Kingdom, Spain, Italy, China and Australia), the most esteemed journals (Journal of Business Ethics, Business Strategy and the Environment and Accounting, Auditing & Accountability Journal), and the major co-occurrence of hot keywords (carbon disclosure project, environmental disclosure quality, integrated reporting, financial performance, foreign director, environmental reporting, public sector, sustainability assurance statement). The paper identifies principal issues where SR-CG research lags (dearth of those research in developing economies and geographical limitation of research) and unravels uncharted so far domains (jurisdictions-related studies) in the realm. Future research in the realm is likely to focus on ESG, disclosures and governance performance, as well as on specific areas (geography, industry, etc.), and will explore in depth the role of multiple factors together. This papers indicate the growing convergence between SR and CG in literature, and given predominance of ‘SR as a function of CG’ approach a more stalwart and sound CG framework could bring about more tenable SR practices. The paper puts forward an agenda for advancing forthcoming research in the realm of SR-CG interdependence. AcknowledgmentThis paper is co-funded by European Union through the European Education and Culture Executive Agency (EACEA) within the project “EU BEST PRACTICE OF LIFE CYCLE ASSESSMENT, SOCIAL, ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING” 101047667 — EULASTING — ERASMUS-JMO-2021-HEI-TCH-RSCH https://bit.ly/3Bbvquw

Sustainability assessment of product systems in dire straits due to ISO 14040–14044 standards: Five key issues and solutions

AbstractQuintessential for a more sustainable society is adequate sustainability assessment to guide us. In the case of environmental impact assessment of product systems, life cycle assessment (LCA) is the main method, with associated variants covering other sustainability pillars. At the core of LCA practice are the standards set up by the International Organization for Standardization (ISO), namely ISO 14040–14044. However, I point out five key issues with these standards: (1) the presence of inconsistencies on crucial matters as pointed out in the literature; (2) a lack in major update since two decades; (3) mismanagement of notified issues; (4) lacking representativeness; and (5) a low or unclear relevance. I provide solutions for these but overall plea for a societal intervention to put this method back on track.

Critical life cycle assessment of the innovative passive nZEB building concept ‘be 2226’ in view of net-zero carbon targets

Buildings constructed today need to be nearly-zero energy/emission buildings (nZEB) during operation. Amongst strategies to meet today's nZEB performance requirements are passive building concepts. However, it is unclear to which degree such concepts aid buildings to achieve net-zero carbon targets. To address this research gap, we conduct a life cycle assessment (LCA) of the passive nZEB concept '2226' based on its original prototype office building in Austria. We deploy a quantity takeoff and the measured end-energy demand to calculate the embodied and operational GHG emissions. In line with the recent draft of the building LCA standard EN15978, we split energy usage into building-integrated and non-integrated systems. Embodied GHG emissions make up about a third of the total life cycle GHG emissions (33%), and operational energy use accounts for two-thirds (67%) of the life cycle GHG emissions, considering the current Austrian energy grid mix. The contextualisation with the literature shows better performance in comparison to existing building standards, yet no reduction is achieved compared to buildings with similar nZEB ambitions. The measured end-energy analysis shows that two-thirds (68%) of the operational GHG emissions are allocated to building-integrated systems, i.e., those regulated by today's EU Energy Performance of Buildings Directive. Almost a third (30%) of the operational GHG emissions can be allocated to non-integrated systems, currently being reported as optional in the latest draft of the standard EN15978. We recommend extending the system boundary of building LCA including these end-energy uses by non-integrated systems in future building regulation and building LCA practice. • LCA of an innovative passive nZEB office building in Austria. • Embodied GHG emissions from BIM-based quantity take off; operational GHG emissions from measured data. • Allocation of operational GHG emissionsin distinct sub-modules B6.1, B6.2 and B6.3 • 30% of operational GHG emissions allocated to non-building integrated systems. • Reflections on other studies and critical discussion in relation to net-zero carbon targets.

Stepwise guidance for data collection in the life cycle inventory (LCI) phase: Building technology-related LCI blocks

Life cycle inventory (LCI) data gathering is one of the most time-consuming and data-intensive tasks in life cycle assessment (LCA) studies. Until now, it has mainly been described at a theoretical level and is associated with non-specific guidelines in LCA reference documents, thus leaving LCA practitioners with limited guidance prone to inefficient, not transparent, and sometimes inconsistent steps taken in the LCI phase. To tackle this problem, a stepwise data collection guidance is developed based on a critical review of existing guidelines and LCA case studies published in peer-reviewed scientific journals. The guidance encompasses three steps: (i) planning of data collection, including the outlining of LCI blocks, which represent unit processes in an aggregation level that is technology-wise appropriate; (ii) data gathering using the LCI blocks; and (iii) LCI blocks finalization. A customizable, generic LCI template for data collection is provided to facilitate the conduct of steps (i)-(iii). A real-life data collection case of lithium-ion batteries manufacturing is used to demonstrate the guidance's applicability. LCI block datasets were produced using the customized LCI template and the proposed guidance. Cooperation with the case data provider thus enabled to fill the data collection template, which was then reviewed iteratively. Although this case evidences the guidance's operability and its benefits in facilitating and strengthening LCA practice, several constraints undermining reproducibility and transparency could be identified, in particular issues related to data confidentiality. Despite these limitations, which require further efforts from practitioners and more transparency from stakeholders involved in the commission of LCA studies, the authors call for applying the proposed stepwise guidance to enhance future LCA practice.

Life cycle assessment and relations with triple bottom line in meat production: a systematic approach about cleaner production

PurposeThe objective of the present research was to carry out a scientific map about life cycle assessment (LCA) and triple bottom line (TBL) at slaughterhouse areas, looking for Cleaner Production practices aiming at recognizing strategic themes for maintaining the sustainability of productive systems, according to the development of sustainable practices and production evolution in slaughterhouse areas.Design/methodology/approachThe literature analysis was based on general approach, with steps adapted of study phases and activities of preferred reporting items for systematic review and meta-analyses (PRISMA) recommendation guide to do systematic literature review. Activities were subdivided to discuss the results in two kinds of analysis: quantitative and qualitative.FindingsThe main findings of our study reinforce the LCA importance in slaughterhouses to promote Cleaner Production, so that the main measures suggested and/or adopted by different authors include the substitution of raw materials by feeding, with the adoption of grains, protein supplements with less environmental impact in the composition of the feed and changes in the processes seeking for better energy efficiency and optimization of water consumption in meat processing.Research limitations/implicationsThere is another action of sustainability considering LCA and Cleaner Production practices in the industrial meat area that should also be considered. These actions are restricted to documents of business circulation, with limited access since they involve issues regarding innovations in economic and technological aspects of slaughterhouses, as well as industrial confidentiality. Furthermore, in patent bases it is possible to advance the studies looking for how the digital transformation has been carried out in this industrial branch, since the 4.0 transformation industry tends to use clean technologies.Originality/valueThere are LCA models with a systemic approach to measure the level of sustainability of a process, comprising analysis of impacts related to different areas: environmental, social and economic although in terms of the meat production chain, the impact analysis focuses mainly on the environmental area. So, future works should be developed in meat production chain to assess social and economic impacts, i.e. a sustainable LCA addressing the three areas to consolidate models and standardize metrics with a scientific basis.

Life-Cycle and Techno-Economic Assessment of Early-Stage Carbon Capture and Utilization Technologies—A Discussion of Current Challenges and Best Practices

The mitigation of climate change requires research, development, and deployment of new technologies that are not only economically viable but also environmentally benign. Systematic and continuous technology assessment from early technology maturity onwards allows assessment practitioners to identify economic and environmental characteristics. With this information, decision-makers can focus time and resources on the most promising technologies. A broad toolset for technology assessment exists—stretching from the well-established life cycle assessment (LCA) methodology to more loosely defined techno-economic analysis (TEA) methods and the increasingly popular principles of technology maturity assessment such as the concept of technology readiness levels (TRL). However, current technology assessment practice faces various challenges at early stages, resulting in a potential mismatch of study results and stakeholders' needs and an escalation of assessment effort. In this practice review, we outline current challenges in the interplay of LCA, TEA, and TRL and present best practices for assessing early-stage climate change mitigation technologies in the field of carbon capture and utilization (CCU). The findings help practitioners systematically identify the TRL of a technology and adapt technology assessment methodologies accordingly. We highlight the methodological challenges for practitioners when adapting the goal and scope, identifying benchmark technologies, creating a comprehensive inventory, comparing early stage to commercial stage, ensuring clarity of recommendations for decision-making under high uncertainty, and streamlining conventional LCA and TEA assessment approaches and provide actionable recommendations. Overall, this work contributes to identifying promising technologies faster and more systematically, accelerating the development of new technologies for climate change mitigation and beyond.

Analysis of current practice and future potentials of LCA in a BIM-based design process in Germany

The construction and building sector, responsible for 39% of global greenhouse gas emissions, is undergoing a fundamental digital transformation enabled by Building Information Modelling (BIM). Integrating life cycle assessment (LCA) in digital building design processes enables early evaluation of embodied impacts. This connection offers opportunities to generate predictive parameters to efficiently use environmental optimization potentials. The aim of this study was to investigate current barriers and incentives for practitioners to use LCA in combination with BIM in practice in Germany. Based on criteria identified in a systematic literature review, a survey amongst 161 practitioners is conducted, analysing five different user profiles. The evaluated criteria are added value, perception of relevance, intention, age, data availability, standardization, external demand and usability. The results present a recognised added value of integrating LCA in BIM from the perspective of all user profiles. Currently, measures in a political and social context have higher potentials, i. e. are more urgent to implement, than measures in the information technology context, whereas priorities vary depending on user profiles. The greatest drivers are external demand and pressure in forms of stricter political requirements and more demand from the public-sector. The presented insights, trends and need for action can support implementing procedures for achieving the urgent climate goals of the construction sector strategically through digital transformation.

To what extent is the Circular Footprint Formula of the Product Environmental Footprint Guide consequential?

Modelling the use or the supply of recycled materials in a product-oriented Life Cycle Assessment (LCA) is challenging and a step in LCA that is typically associated with diverging practices and outcomes. In the ambition to harmonize LCA practices and increase the comparability of studies, the European Commission published the Product Environmental Footprint Guide, with the Circular Footprint Formula to model recycling. The formula considers the market situation of recycled materials, which is consistent with a consequential LCA perspective. Therefore, this paper evaluates the extent to which the Circular Footprint Formula follows a consequential LCA approach. To evaluate this, the considered consequential approach is first systematized in the form of a Causal Loop Diagram that shows the relevant parameters and their relationships. From the diagram, a formula is extracted in the same style of the Circular Footprint Formula, enabling comparison. It is concluded that the Circular Footprint Formula has the potential to, but at the moment does not, provide a full consequential approach. Main discrepancies between the Circular Footprint Formula and consequential LCA are 1) the lack of including the marginal suppliers and marginal users of materials instead of average or specific suppliers and users in the life cycle under study, 2) predetermined limitations of the extent to which substitutions can be modeled, and 3) an incomplete modelling of the effects of recycling when demand is constrained. A few inconsistencies were identified that merit to be corrected in an updated version of the Circular Footprint Formula. It is acknowledged that the Circular Footprint Formula does not claim to be consequential. However, alignment of the method with a clear LCA objective – such as a reduction of environmental impacts – could enable the production of LCA results that better inform decisions of companies, consumers, and policymakers.

Discounting and life cycle assessment: a distorting measure in assessments, a reasonable instrument for decisions

Although the weighting of environmental impacts against each other is well established in life cycle assessment practice, the weighting of impacts occurring at different points in time is still controversial. This temporal weighting is also known as discounting, which due to its potential to offend principles of intergenerational equity, is often rejected or regarded as unethical. In our literature review, we found multiple disputes regarding the comprehension of discounting. We structured those controversial issues and compared them to the original discounted utility model on which discounting is based. We explain the original theory as an intertemporal decision instrument based on future utility. We conclude that intertemporal equity controversies can be solved if discounting is applied as an individual decision instrument, rather than as an information instrument, which could underestimate environmental damages handed to future generations. Each choice related to discounting—including whether or not to discount, or to discount at a rate of zero—should be well-founded. We illustrate environmental decision-related problems as a multidimensional issue, with at least three dimensions including the type of impact and spatial and temporal distributions. Through discounting framed as a decision instrument, these dimensions can be condensed into an explicit result, from which we can draw analogies to both weighting in life cycle assessment and financial decision instruments. We suggest avoiding discounting in environmental information instruments, such as single-product life cycle assessments, footprints, or labels. However, if alternatives have to be compared, discounting should be applied to support intertemporal decisions and generate meaningful results.

LCA Practices of Plastics and Their Recycling: A Critical Review

In a bid to help address the environmental footprints associated with products and services, life cycle assessment (LCA) applications have become increasingly popular throughout the years. This review summarizes some important methodological developments in recent years, such as the advent of dynamic LCA, as well as highlighting recent LCA applications in the context of plastics/recycling with a focus on their methodological choices. Furthermore, this review aims to offer a set of possible research lines to improve the gap between LCA and decision-making (policy). It was found that the majority of reviewed papers are mostly conservative in their methodological practice, employing mostly static analyses and making little use of other methods. In order to bridge the gap between LCA and policy, it is suggested to broaden system boundaries through the integration of dynamic modelling methods, incorporating interactions between fore- and background systems, and including behavioral components where relevant. In addition, advanced sampling routines to further explore and assess the policy space are recommended. This is of paramount importance when dealing with recycling processes as the molecules/polymers constituting the output of those processes have to be benchmarked in terms of costs and, crucially, their sustainability character against virgin ones.

Implications of using systematic decomposition structures to organize building LCA information: A comparative analysis of national standards and guidelines- IEA EBC ANNEX 72

Introduction: The application of the Life Cycle Assessment (LCA) technique to a building requires the collection and organization of a large amount of data over its life cycle. The systematic decomposition method can be used to classify building components, elements and materials, overcome specific difficulties that are encountered when attempting to complete the life cycle inventory and increase the reliability and transparency of results. In this paper, which was developed in the context of the research project IEA EBC Annex 72, we demonstrate the implications of taking such approach and describe the results of a comparison among different national standards/guidelines that are used to conduct LCA for building decomposition. Methods: We initially identified the main characteristics of the standards/guidelines used by Annex participant countries. The “be2226” reference office building was used as a reference to apply the different national standards/guidelines related to building decomposition. It served as a basis of comparison, allowing us to identify the implications of using different systems/standards in the LCA practice, in terms of how these differences affect the LCI structures, LCA databases and the methods used to communicate results. We also analyzed the implications of integrating these standards/guidelines into Building Information Modelling (BIM) to support LCA. Results: Twelve national classification systems/standards/guidelines for the building decomposition were compared. Differences were identified among the levels of decomposition and grouping principles, as well as the consequences of these differences that were related to the LCI organization. In addition, differences were observed among the LCA databases and the structures of the results. Conclusions: The findings of this study summarize and provide an overview of the most relevant aspects of using a standardized building decomposition structure to conduct LCA. Recommendations are formulated on the basis of these findings.