Sustainability 2022 , 14 , 2619
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specific features, production costs, markets and prices [6,7]. Ahlgren et al. (2015) high- lighted the need for various products to be coproduced in a symbiotic manner, allowing biorefineries to operate in a way that is economically, energetically and resource efficient. Nearly all types of biomasses can be utilized through various, jointly applied conversion technologies [5]. Lignocellulosic biomass (e.g., wood or residuals such as straw) accounts for most of the biorefinery concepts presented in scientific papers [4]. The consideration of feedstocks, such as industrial residues, lignocellulose and algae, has increased significantly in recent years. One of the key reasons is believed to be the food versus fuel debate and the broader search for more sustainable raw material sources [4]. Forest based biomass and the related new businesses are often central to a vision of the transition to the sustainable and circular bioeconomy, particularly in many forest rich countries [8,9]. Numerous studies have recently been carried out to analyze conceptual and methodological developments that are taking place during the transition to more sustainable biorefineries [5,7,10,11]. However, the results differ depending on, for example, site specific conditions, chosen technology, sustainability assessment methodology and the allocation basis in multifunctional processes [6,12–14]. In joint (“multi-output”) production, allocation (i.e., the “ partitioning the input or output flows of a process or a product system between the product system under study and one or more other product systems ”; ISO 14044:2006 definition) is a necessity for companies, as it enables them to assess their products’ performance (economic and environmental) [15]. It is crucial that they choose an adequate allocation method, because rash choices can lead to poor decision- making, such as when a more sustainable alternative to a product is sought, and the impacts of potential biorefinery products are considered and compared to those of the fossil based counterpart or other alternatives [16,17]. Various ways to apply and combine allocation methods can be found in the academic literature, and allocation is a heavily discussed topic in the literature on life-cycle assessments [14,18,19]. However, it is often difficult to find sufficient guidance on how to choose an allocation method in a specific context [20,21]. If more than one allocation method seems suitable for a production system, it may be useful to apply different approaches and to compare the outcomes [6,22]. However, the current and rather vague recommendations to apply the most “suitable” allocation method or to compare the outcomes of employing different options seem insufficient for practical application. Thus, a better understanding of the underlying decision-making process is needed. Accordingly, Frischknecht (2000) explained the important roles that subjectivity and value judgments played in the allocation procedure, because the allocation key can only be determined objectively in a few situations. The kinds of factors that actually influence the allocation method choice in practice (i.e., which methods are preferred) and the reasoning behind these choices are still unclear. The sustainability impacts of biorefinery operations need to be assessed, and alloca- tion(s) needs to be performed on a case to case basis, as the underlying conditions and assumptions are case specific and may influence the outcome [14,19]. Therefore, in the context of biorefineries and the sustainability of such operations, firms need to understand what allocation methods exist, how and why individuals choose particular allocation methods, and what kind of impacts these choices can have on the firms’ calculated en- vironmental performance and, accordingly, on strategic management decisions. More knowledge is needed about the issues affecting the choice of allocation methods in practice, for example, when developing more sustainable production processes, new business strate- gies, environmental management practices, or planning future operations in companies. In addition, increasing the knowledge and transparency regarding the choice of allocation methods in biorefineries helps relevant stakeholders, such as investors, policy makers, or customers, in their decision-making processes [13,23,24]. This study was carried out to determine the perceptions of practitioners (from Austrian pulp and paper companies) regarding how they would choose allocation methods in biorefinery development. The study outcomes, thus, bring practical perspectives into the prevailing academic discussion. Distinct characteristics of allocation methods that
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