Work

Beyond Illusions of Sustainability: From Physical Reality to Bookkeeping—Rethinking Life Cycle Assessment in the Chemical Industry and the Imperative of Standardization

Year: 2026

Type: article

Abstract: As transparency and sustainability gain strategic importance, the mass balance approach under chain of custody (MB-CoC) has become a central mechanism for assessing product carbon footprints (PCFs) in complex chemical value chains. The MB-CoC enables the attribution of renewable and recycled feedstock characteristics via certified bookkeeping when physical segregation or molecular tracing is infeasible—thus complementing PCF methodologies based on ISO 14067 and the LCA standards ISO 14040/44. However, the methodological integration of the MB-CoC into ISO-conformant PCFs remains insufficiently defined and empirically underexplored. This paper systematically reviews the interaction between the MB-CoC and PCF/LCA frameworks. It (i) synthesizes the allocation rules of ISO 14040/44/67 and the attribution principles of the MB-CoC according to ISO 22095 and key industry initiatives; (ii) analyzes academic publications, guidelines, and corporate applications; and (iii) identifies methodological tensions concerning system boundaries, allocation logic, residual mixes, treatment of biogenic and recycled carbon, and risks of double counting. Our review reveals five recurring insights across the literature: the need for certification and standardization; the importance of primary data and residual mixes; the requirement for ISO conformity; the necessity of transparent reporting of conventional versus alternative inputs; and the lack of independent empirical case studies. Addressing these gaps through harmonized rules, residual mix development, and comparative applications will be essential for establishing the MB-CoC as a robust instrument for circularity, decarbonization, and regulatory compliance, developed by interdisciplinary research and industry approaches.

Source: Sustainability

DOI: 10.3390/su18031173

Authors: Laura Schmidt, Malina Nikolic, Patrick Ober, Jana Gerta Backes

Institutions: Meo Carbon Solutions GmbH (Germany), RWTH Aachen University

Language: English

Topic: Environmental Impact and Sustainability

Subfield: Environmental Engineering

Field: Environmental Science

Domain: Physical Sciences

SDGs: Responsible consumption and production, Climate action

Open Access status: gold

Estimated APC paid: $2,896