Comparing the European Commission product environmental footprint method with other environmental accounting methods

This paper presents a structured comparison of the European Commission (EC) Product Environmental Footprint (PEF) method with a number of existing European environmental accounting methods and standards that were taken into account during its development. In addition to the ISO 14040 and 14044 which represent the main reference, also the ISO/TS 14067, ILCD Handbook, PAS 2050, Greenhouse Gas Protocol, Ecological Footprint and BPX 30-323-0 were considered. This comparison aims at evaluating the extent to which the EC PEF method contributes to filling the identified methodological gaps and, ultimately, the extent to which it meets a number of key principles for PEF studies: relevance, completeness, consistency, accuracy and transparency. The EC PEF method has been developed by the Directorate General Joint Research Centre (JRC) of the European Commission (EC) in close cooperation with the Directorate General for Environment (DG ENV). It aims at providing a European, common methodology for evaluating the environmental performance of products. Its use for undertaking product environmental footprint studies is supported by the 2013 Recommendation to the EC Communication "Building the single market for green products - Facilitating better information on the environmental performance of products and organisations." In this paper, the selected environmental accounting methods are compared against a set of nine identified core criteria for EF studies. These criteria include, e.g. applicability of results, boundary of the evaluation, requirements on data type and quality, requirements on uncertainty evaluation, requirements on reporting and review. Results from this comparison have been used to evaluate the extent to which the methods considered meet a number of key identified principles for EF studies: relevance, completeness, consistency, accuracy and transparency. Overall, results of the analysis demonstrate that the EC PEF method resolves most shortcomings identified in the other methods with respect to the core comparison criteria. This, in turn, allows the EC PEF method to largely satisfy all of the key identified principles for PEF studies, and in particular the consistency principle, which is often not fulfilled by the other environmental accounting methods. The EC PEF method provides for a greater degree of methodological consistency and establishes unambiguous requirements, hence facilitating increased consistency, comparability and reproducibility of results. It fills most of the shortcomings of the other methods, meeting virtually all of the key principles for PEF studies.