Methodology
This page provides methodological guidance and clarifications regarding requirements introduced in the General Programme Instructions (GPI) and the applicable PCR/c-PCR. The information presented is intended as supplementary information and does not replace or override any formal requirements set out in the primary documents.
Allocation Rules
GPI 5.0 and PCR 2019:14 (version 2.0) establish the requirements for the allocation of co-products and waste flows. The flowcharts below are provided as visual guidance to support the interpretation and application of these requirements. They are intended to assist in classifying input and output flows across different life cycle stages, in accordance with the rules defined in the GPI 5.0 and PCR 2019:14 (v2.0). The flowcharts do not introduce additional requirements and must be used in conjunction with the full text of the GPI and PCR 2019:14.
Module D Calculations
Module D declares the potential environmental consequences of the net output flows of secondary materials and energy that leave the product life cycle (modules A-C). These are flows that have fulfilled the end-of-waste criteria, and thereby leave one product system for another, and have not been subject to co-product allocation (GPI version 5.0 §A.7.5, PCR 2019:14 version 2.0 §4.8.5).
EN 15804:2012+A2:2019+AC/2021 establish the requirements for module D calculations where the net output flow to account for in module D is the amount of material or energy exiting the system that will be recovered (recycled and reused) in a subsequent system minus the amount of input material or energy (of the same type) to the product system that has been recovered (recycled or reused) from a previous system (determined at the system boundary).
The following case studies illustrate the core principles of module D reporting in an EPD, where:
Module D captures both the potential environmental benefits (such as avoiding the use of raw materials or fuels in the future) and any potential loads (such as the environmental burdens associated with recovery or recycling after the flow has fulfilled the EoW criteria).
Benefits or loads in module D cannot be included if the allocation problem has been solved by applying co-product allocation.
To keep these demonstrations straightforward, the examples provided follow these specific assumptions and disclaimers:
The case studies focus exclusively on the benefits and loads linked to the export of materials for recycling.
A simplified quality factor of 1 is applied throughout.
The illustration shows calculation for GWP indicator but should be repeated for all other declared indicators based on the same net output flow.
The data and processes used are illustrative only and should not be used as realistic benchmarks for actual reporting.
These case studies demonstrate how flows are categorized and interpreted in module D, rather than providing detailed calculation methodologies based on specific LCI indicators.