Table 3. Allocation criteria according to LCA guidelines

Guideline	Allocation criteria
ISO 14044	• Physical relationships (mass)• Other relationships (economic value)
EU PEF	• Physical relationships (mass, energy flow)• Other relationships (economic value)
ILCD handbook	• Physical causality (mass, volume, distance, content of specific elements, calorific value, enthalpy, exergy)• Other relationships (economic value)
Hy guide	• Physical relationships (mass, LHV)• Other relationships (economic value)
K-EPD	• Physical (mass, volume, length, quantity, energy)• Economic (average of the last 3 years including the data collection period)