PAPERmaking! Vol8 Nr2 2022

Sustainability 2022 , 14 , 2619

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weightings is provided in the supplementary material). Regarding the cost allocation (aggregated results), the criterion calculability and interpretation was assigned a lower relative weight, and the criteria economic and flexibility were given higher relative weights, as compared to the environmental impact allocation. The physical system criterion was rated as less important for fines than for lignin. Table 3. Aggregated results (geometric means) of criteria weights with respect to the allocation subject (cost allocation: n = 10, environmental impact allocation: n = 11) and byproduct (fines: n =11, lignin: n =10).

Calculability and Interpretation

Physical System

System Stability

Economic

Flexibility

C.R.

CostA. ( n =10) Env. I.A. ( n =11) Lignin ( n =10)

16.81% 26.10% 19.76% 21.79%

23.18% 18.48% 21.09% 20.87%

15.20% 10.72% 12.36% 13.45%

18.49% 19.94% 22.58% 16.60%

26.31% 24.75% 24.20% 27.30%

0.0064 0.0143 0.0042 0.0088

Fines ( n =11)

On the contrary, major differences were noted regarding the different professional backgrounds of the participants (finance and controlling, production, research and devel- opment). This is illustrated in Figure 5, and the respective geometric means are given in Table 4. Most prominently, people with a background in finance or controlling ranked the economic criterion higher and the physical system lower than people from the production area and vice versa.

Figure 5. Weighting of criteria and subcriteria with respect to the professional background (fi- nance/controlling: n = 6, production: n = 8, research/development: n =7).

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