At the intersection of life cycle assessment and indirect greenhouse gas emissions accounting

Purpose The purpose of this study is to review the current landscape of the link between life cycle assessment and greenhouse gas accounting. This paper summarizes this link and the findings of a data source review conducted by an American Center for Life Cycle Assessment-Society of Environmental Toxicology and Chemistry working group. Methods In this paper, we review the working group’s current research on the use of LCA for indirect emissions reporting, including a literature review covering guidelines and standards, datasets, and databases applicable for North American GHG accounting using life cycle approaches. We document key attributes of each reviewed source. We also developed surveys for ACLCA-SETAC members to provide information on how each uses LCA-based techniques for GHG accounting. Results We summarize our findings including recommendations for using LCA data for indirect GHG emissions accounting, discussion of current data gaps and next steps to support streamlined and consistent reporting. We also provide an analysis of how LCA resources are used in different climate-based programs such as science-based targets. Lastly, we summarize the findings of survey results, such as the most common type of LCA data source used for GHG accounting and the GHG accounting categories where LCA is most applicable. Conclusions The study demonstrates the importance of using LCA for GHG accounting. The paper summarizes the outcomes of each objective identified by the working group and identifies the remaining data gaps and challenges when linking LCA and GHG accounting.