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1 1 Product Environmental Footprint Category Rules 2 for 3 Dairy Products 4 5 6 7 Updated DRAFT for public consultation 8 July 28, 2016 9 10 11 12 13 14 Prepared by the Technical Secretariat: 15 The European Dairy Association (EDA), ACTALIA, the Alliance for Beverage Cartons and the 16 Environment (ACE), the French Environment and Energy Management Agency (ADEME), BEL group, 17 French Commissariat Général au Développement Durable (CGDD), Constantia Flexibles, Coopérative 18 Laitière de la Sèvre (CLS), Centre National Interprofessionnel de l’Economie Laitière & Association de 19 la Transformation Laitière Française (CNIEL/ATLA), Danone, DMK GROUP, the European Container 20 Glass Federation (FEVE), Fonterra, FrieslandCampina, the International Dairy Federation (IDF), the 21 Institut français de l’élevage (IDELE), REWE Group, and Quantis 22 23 24

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1

1

Product Environmental Footprint Category Rules 2

for 3

Dairy Products 4

5

6

7

Updated DRAFT for public consultation 8

July 28, 2016 9

10

11

12

13

14

Prepared by the Technical Secretariat: 15 The European Dairy Association (EDA), ACTALIA, the Alliance for Beverage Cartons and the 16

Environment (ACE), the French Environment and Energy Management Agency (ADEME), BEL group, 17 French Commissariat Général au Développement Durable (CGDD), Constantia Flexibles, Coopérative 18 Laitière de la Sèvre (CLS), Centre National Interprofessionnel de l’Economie Laitière & Association de 19

la Transformation Laitière Française (CNIEL/ATLA), Danone, DMK GROUP, the European Container 20 Glass Federation (FEVE), Fonterra, FrieslandCampina, the International Dairy Federation (IDF), the 21

Institut français de l’élevage (IDELE), REWE Group, and Quantis 22 23

24

2

PROJECT INFORMATION

Project Title Product Environmental Footprint Category Rules (PEFCR) for Dairy Products

Contracting organisation

The European Dairy Association (EDA)

Liability Statement

Information contained in this report has been compiled from and/or computed from sources believed to be credible. Application of the data is strictly at the discretion and the responsibility of the reader. Quantis is not liable for any loss or damage arising from the use of the information in this document.

Quantis Project team

Xavier Bengoa, Project manager ([email protected]), main contact Carole Dubois, Business Leader Single Market for Green Products (SMGP) ([email protected]) Sebastien Humbert, Life Cycle Assessment Expert, quality control ([email protected])

Commissioner EDA: Hélène Simonin, Richard Laxton ACE: Albane Siramy, Frank Wellenreuther ACTALIA: Pierre Barrucand ADEME: Vincent Colomb BEL Group: Noël Pallez, Vanessa Azar CGDD: Florence Scarsi, Valérie To CLS: Pierre Barrucand CNIEL/ATLA: Hélène Perennou, Pierre Barrucand Constantia Flexibles: Thomas Greigeritsch Danone: Marie-Pierre Bousquet, Nathalie Guillaume, Philippe Diercxsens DMK GROUP: Karla Lukas, Philipp Inderhees FEVE: Fabrice Rivet, Romeo Pavanello Fonterra: Francesca Eggleton, Francis Reid FrieslandCampina: Jaap Petraeus, Sanne Dekker, Mia Lafontaine, Jeroen Hospers IDF: Delanie Kellon, Nico van Belzen IDELE: Jean-Baptiste Dollé REWE Group: Félix Barth, Günther Kabbe

Associated files

See full list of Annexes

25

This report has been prepared by 26 Quantis Switzerland 27 EPFL Innovation Park, Bât. D 28 1015 Lausanne - Switzerland 29 Tel: +41 21 693 91 92 30 E-mail: [email protected] 31

Web: www.quantis-intl.com 32

33

3

Executive Summary 34

Through its initiative, “Building the Single Market for Green Products”, the European Commission (EC) 35

aims to harmonize the communication of environmental performances of products and organisations 36

for producers and consumers alike. Member States and the private sector are encouraged to test a 37

life cycle assessment (LCA)-based method developed by the European Commission's Joint Research 38

Centre (JRC) to measure the environmental performance of products throughout their life cycles, 39

known as the Product Environmental Footprint (PEF). 40

The EC launched a three-year pilot testing period for both the non-food and food sectors through a 41

multi-stakeholder process to develop product-specific rules, Product Environmental Footprint 42

Category Rules (PEFCR), as well as to test communication principles for a few specific sectors and 43

products. 44

In May 2014, the EC approved the pilot to develop Product Environmental Footprint Category Rules 45

(PEFCR) for the dairy sector. The Technical Secretariat (TS) responsible for developing the PEFCR is 46

composed of the following organisations: The European Dairy Association (EDA), ACTALIA, the 47

Alliance for Beverage Cartons and the Environment (ACE), the French Environment and Energy 48

Management Agency (ADEME), BEL group, the French Commissariat Général au Développement 49

Durable (CGDD), Constantia Flexibles, Coopérative Laitière de la Sèvre (CLS), Centre National 50

Interprofessionnel de l’Economie Laitière & Association de la Transformati on Laitière Française 51

(CNIEL/ATLA), Danone, DMK GROUP, the European Container Glass Federation (FEVE), Fonterra, 52

FrieslandCampina, the International Dairy Federation (IDF), the Institut français de l’élevage (IDELE), 53

REWE Group, and Quantis. 54

55

This PEFCR covers the full life cycle (cradle to grave) for dairy products sold on the EU market. The 56

following sub-categories are considered: liquid milk, dried whey products, cheeses, fermented milk 57

products, and butterfat products. A PEF screening study was conducted for each of these sub-58

categories, identifying hotspots and relevant impact categories. The PEFCR provides detailed guidance 59

related to the use of primary and secondary data, data quality requirements, allocation rules, impact 60

categories that shall be addressed and further environmental information to be provided when 61

assessing the PEF of dairy products. Although all dairy products could not be included in this pilot 62

project, the TS advices that the future development of PEFCRs for other dairy products complies with 63

the content of this PEFCR. Moreover, this PEFCR may be used as a guidance document for PEF studies 64

of dairy products not covered by this PEFCR. However, in that case, compliance cannot be claimed. 65

4

The PEFCR shall enable comparative assessment of different products from the same sub-category. It 66

is not meant for comparing dairy products from different subcategories or comparing dairy and non -67

dairy products. The use of the present PEFCR is optional for PEF Guide in-house applications, it is 68

recommended for external applications without comparison/comparative assertions, while it is 69

mandatory for external applications with comparisons/comparative assertions. 70

71

5

Table of contents 72

Executive Summary ...................................................................................................................... 3 73

Table of contents.......................................................................................................................... 5 74

List of figures................................................................................................................................ 8 75

List of tables ................................................................................................................................. 8 76

Abbreviations, acronyms and units .............................................................................................. 10 77

Glossary ..................................................................................................................................... 13 78

1 Introduction........................................................................................................................ 16 79

2 General information about the PEFCR .................................................................................. 17 80

2.1 Technical Secretariat .................................................................................................... 17 81

2.2 Consultation and stakeholders...................................................................................... 17 82

2.3 Date of publication and expiration ................................................................................ 19 83

2.4 Geographic region ....................................................................................................... 19 84

2.5 Language of PEFCR....................................................................................................... 19 85

3 Methodological inputs and compliance ................................................................................ 20 86

4 PEFCR review and background information........................................................................... 21 87

4.1 PEFCR review panel...................................................................................................... 21 88

4.2 Review requirements for the PEFCR document .............................................................. 21 89

4.3 Reasoning for development of PEFCR............................................................................ 21 90

4.4 Conformance with the PEFCR Guidance ........................................................................ 22 91

5 PEFCR scope........................................................................................................................ 23 92

5.1 Functional unit ............................................................................................................ 26 93

5.2 Representative products .............................................................................................. 28 94

5.3 Product classification (CPA) .......................................................................................... 29 95

5.4 System boundaries, life-cycle stages and processes ....................................................... 31 96

5.4.1 Life cycle stages .................................................................................................... 31 97

5.4.2 System boundaries ............................................................................................... 32 98

6

5.4.3 Cut-off and exclusions........................................................................................... 33 99

5.4.4 Processes per life cycle stage................................................................................. 33 100

5.4.5 Processes excluded from the system boundaries .................................................... 39 101

5.5 Selection of the EF impact categories indicators ............................................................ 40 102

5.6 Additional environmental information .......................................................................... 43 103

5.6.1 Impact on biodiversity .......................................................................................... 43 104

5.7 Assumptions/limitations............................................................................................... 45 105

6 Resource use and emission profile........................................................................................ 46 106

6.1 Screening step ............................................................................................................. 46 107

6.2 Data quality requirements ............................................................................................ 48 108

6.3 Requirements regarding foreground specific data collection .......................................... 50 109

6.3.1 Raw milk production ............................................................................................. 50 110

6.3.2 Transport from dairy farm to processing unit ......................................................... 58 111

6.3.3 Dairy processing ................................................................................................... 59 112

6.3.4 Non-dairy ingredients ........................................................................................... 61 113

6.3.5 Packaging ............................................................................................................. 62 114

6.4 Requirements regarding background generic data and data gaps ................................... 63 115

6.4.1 Raw milk production ............................................................................................. 63 116

6.4.2 Dairy processing and non-dairy ingredients ............................................................ 64 117

6.4.3 Packaging ............................................................................................................. 68 118

6.5 Data gaps .................................................................................................................... 71 119

6.6 Distribution ................................................................................................................. 71 120

6.7 Use stage .................................................................................................................... 72 121

6.8 End-of-life stage .......................................................................................................... 73 122

6.9 Food losses and waste.................................................................................................. 74 123

6.10 Requirements for multifunctional products and multiproduct processes ......................... 75 124

6.10.1 Multi-functionality decision hierarchy.................................................................... 75 125

6.10.2 Multi-functionality at the dairy farm ...................................................................... 76 126

7

6.10.3 Multi-product processes at dairy processing .......................................................... 77 127

6.10.4 Transportation of raw milk and distribution of packaged dairy products .................. 79 128

6.10.5 Transportation from retail to consumer home........................................................ 80 129

6.10.6 Materials recycling and energy recovery from waste incineration............................ 80 130

7 Benchmarks ........................................................................................................................ 81 131

8 Interpretation ..................................................................................................................... 82 132

9 Reporting, Disclosure and Communication............................................................................ 83 133

9.1 PEF external communication report .............................................................................. 85 134

9.2 PEF performance tracking report .................................................................................. 86 135

9.3 PEF Declaration ........................................................................................................... 86 136

9.4 PEF label ..................................................................................................................... 86 137

10 Verification ..................................................................................................................... 87 138

11 References ...................................................................................................................... 88 139

12 Supporting information for the PEFCR............................................................................... 90 140

13 List of annexes................................................................................................................. 91 141

13.1 Annex I – Screening study report .................................................................................. 91 142

13.2 Annex II – Supporting studies ....................................................................................... 91 143

13.3 Annex III – Benchmarks ................................................................................................ 92 144

13.4 Annex IV – Background data ......................................................................................... 96 145

13.5 Annex V - Default dry matter content for dairy products ................................................ 96 146

13.6 Annex VI – Default biodiversity-related data.................................................................. 96 147

13.7 Annex VII - Existing sectorial guidance documents ......................................................... 96 148

149

150

8

List of figures 151

152

Figure 1: Scope definition pattern chosen for the PEFCR on dairy products (option B) .................... 25 153

Figure 2: Decision tree to select appropriate functional unit in B2B and B2C contexts..................... 27 154

Figure 3: System boundaries diagram for dairy products ("traditional LCA" view) ........................... 32 155

Figure 4: Illustration of material and energy flows in dairy farming system.................................... 34 156

Figure 5: Process diagram for liquid milk ...................................................................................... 35 157

Figure 6: Process diagram for dried whey products....................................................................... 36 158

Figure 7: Process diagram for cheeses.......................................................................................... 37 159

Figure 8: Process diagram for fermented milk products ................................................................ 38 160

Figure 9: Process diagram for butterfat products .......................................................................... 39 161

162

List of tables 163

Tab. 1: Consultations and stakeholders ........................................................................................ 18 164

Tab. 2: PEFCR review panel ......................................................................................................... 21 165

Tab. 3: Sub-categories of dairy products ...................................................................................... 24 166

Tab. 4: Key aspects to determine the functional unit .................................................................... 26 167

Tab. 5: Default functional unit for each sub-category .................................................................... 28 168

Tab. 6: Representative products for each sub-category ................................................................. 29 169

Tab. 7: CPA codes covered by the PEFCR ...................................................................................... 29 170

Tab. 8: Activities included in each life cycle stage.......................................................................... 31 171

Tab. 9: Application of the data needs matrix to dairy products ...................................................... 33 172

Tab. 10: List of impact categories and related assessment methods used....................................... 41 173

Tab. 11: Rationale for selecting most relevant impact categories for dairy products ....................... 42 174

Tab. 12: Typical information to be provided on schemes related to biodiversity ............................. 44 175

Tab. 13: Most relevant processes identified in the screening study, per life cycle stage .................. 46 176

Tab. 14: Data requirements for dairy processors .......................................................................... 47 177

Tab. 15: Criteria for the data quality assessment according to the PEF Guide (2013) ....................... 49 178

Tab. 16: Included and excluded inputs on the dairy farm1 ............................................................. 50 179

Tab. 17: Included and excluded on-farm emissions ....................................................................... 51 180

Tab. 18: Allocation methods to be used for products produced on dairy farms............................... 54 181

Tab. 19: Typical foreground specific activity data for raw milk modelling ....................................... 57 182

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Tab. 20: DQR guidance for raw milk production ............................................................................ 58 183

Tab. 21: Foreground specific activity data required for dairy processing......................................... 59 184

Tab. 22: DQR guidance for dairy processing.................................................................................. 60 185

Tab. 23: Foreground specific activity data required for packaging .................................................. 62 186

Tab. 24: DQR guidance for packaging ........................................................................................... 63 187

Tab. 25: Default list of ingredients for 1 l of liquid milk, unpackaged .............................................. 64 188

Tab. 26: Default list of ingredients for 1 kg of dried whey products, unpackaged ............................ 65 189

Tab. 27: Default list of ingredients for 1 kg of cheese, unpackaged ................................................ 66 190

Tab. 28: Default list of ingredients for 1 kg of fermented milk products, unpackaged...................... 66 191

Tab. 29: Default list of ingredients for 1 kg of butterfat products, unpackaged ............................... 67 192

Tab. 30: Default data for consumables used in dairy processing .................................................... 67 193

Tab. 31: Default data for wastewater from dairy processing.......................................................... 68 194

Tab. 32: Default bill of materials for dairy products primary packaging .......................................... 68 195

Tab. 33: Default parameters for the supply of primary packaging .................................................. 70 196

Tab. 34: Default parameters for returnable glass bottles ............................................................... 70 197

Tab. 35: Default parameters for secondary and tertiary packaging, per kg of dairy product............. 70 198

Tab. 36: Default parameters for the distribution of final dairy products ......................................... 71 199

Tab. 37: Parameters for dairy products storage in the distribution stage ........................................ 71 200

Tab. 38: Energy and refrigerants consumption at the distribution centre and at retail .................... 72 201

Tab. 39: Default parameters for dairy products storage at the consumer home.............................. 73 202

Tab. 40: Default parameters for waste packaging collection and treatment (final products) ............ 73 203

Tab. 41: End-of-life treatment of packaging materials (Eurostat 2012) ........................................... 74 204

Tab. 42: Food loss and waste rates of dairy products .................................................................... 75 205

Tab. 43: Default EOL parameters for packaging materials.............................................................. 80 206

Tab. 44: Scope and method for communication testing studies ..................................................... 83 207

208

209

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Abbreviations, acronyms and units 210

ACE Alliance for Beverage Cartons and the Environment

ADEME Agence de l'environnement et de la maîtrise de l'énergie (French Environment and Energy Management Agency)

AFNOR Association Française de Normalisation (French national organization for standardization)

ATLA Association de la Transformation Laitière Française (French Dairy Processors Association)

B2B Business to business

B2C Business to consumer

CGDD Commissariat Général au Développement durable (French Ministry of Environment

CH4 Methane

CLS Coopérative Laitère de la Sèvre (Dairy Cooperative of the Sèvre)

CMWG Cattle model working group

CNIEL Centre National Interprofessionnel de l’Economie Laitière (French Dairy Interbranch Organization)

CO2 Carbon dioxide

COD Carbon organic demand

CPA Classification of Products by Activity

CTU Comparative toxic units

DM Dry matter

DMK Deutsches Milchkontor

DNM Data Needs Matrix

EC European Commission

EDA European Dairy Association

EF Environmental Footprint

ELCD European reference Life Cycle Database

EOL End of life

FAO Food and Agriculture Organization of the United Nations

FEVE European Container Glass Federation

FPCM Fat and protein corrected milk

FPE Flexible Packaging Europe

g Gram

HDPE High density polyethylene

IDELE Institut Français de l’Elevage (French Livestock Institute)

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IDF International Dairy federation

ILCD International Reference Life Cycle Data System

ISO International Organization for Standardization

JRC Joint Research Centre

kg Kilogram

km Kilometre

kWh Kilowatt hour

l litre

LCA Life Cycle Assessment

LCI Life Cycle Inventory

LCIA Life Cycle Impact Assessment

LDPE Low density polyethylene

LEAP Livestock Environmental Assessment and Performance

LPB Liquid packaging board

m Metre

m2 Square metre

m3 Cubic metre

MJ mega joules

ml Millilitre

N2O Nitrous oxide

NACE Nomenclature Générale des Activités Economiques dans les Communautés Européennes

NH3 Ammonia

NOx Nitrogen oxides

OEF Organisation Environmental Footprint

OEFSR Organisation Environmental Footprint Sector Rule

PCR Product Category Rule

PE Polyethylene

PEF Product Environmental Footprint

PEFCR Product Environmental Footprint Category Rule

PET Polyethylene terephthalate

PM Particulate matter

PP Polypropylene

PWG Packaging Working Group

PYR The Environmental Register of Packaging PYR Ltd

SMGP Single Market for Green Products

12

t Tonne

TAB Technical Advisory Board

tkm Ton kilometre

TS Technical Secretariat

TSC The Sustainability Consortium

WRAP Waste and Resources Action Programme

211

212

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Glossary 213

This glossary defines key terms used in this PEFCR. Some of the terms are based on the PEF Guide 214

(European Commission 2013). 215

216

Activity data Information that is associated with input or output processes while modelling Life Cycle Inventories. In the PEF guidelines, it is also called “non-elementary flows”. Activity data is multiplied by an LCI to derive the environmental footprint associated with a process or an operation. Examples of activity data include kilowatt-hours of electricity used, quantity of fuel used, output of a process, hours equipment is operated, distance travelled, floor area of a building, etc.

Cradle to grave An assessment, including raw material extraction, processing, distribution, storage, use, and disposal or recycling stages. All relevant inputs and outputs are considered for all of the stages of the life cycle.

Composite product Food product containing a certain fraction of milk. Typical examples of composite products are milk-based desserts, butter cookies, infant formula, edible ice, pizza, etc.

Dairy ingredient Dairy part of a composite product.

Dairy product “Dairy product” or "Milk product" defines a product derived exclusively from milk, on the understanding that substances necessary for their manufacture may be added provided that those substances are not used for the purpose of replacing, in whole or in part, any milk constituent. (Regulation (EU) No 1308/2013).

Final product Final products qualify products sold from business to consumer (B2C), for which the PEFCR provides rules from cradle-to-grave.

Functional unit The functional unit defines the qualitative and quantitative aspects of the function(s) and/or service(s) provided by the product being evaluated; the unit of analysis definition answers the questions “what?”, “how much?”, “how well?”, and “for how long?”

Input Product, material or energy flow that enters a unit process. Products and materials include raw materials, intermediate products and co-products. (International Organisation for Standardization (ISO) 14040:2006)

Intermediate product Intermediate products qualify products sold from business to business (B2B), for which the PEFCR provides rules from cradle-to-gate.

Life cycle Consecutive and interlinked stages of a product system, from raw material acquisition or generation from natural resources to final disposal. (ISO 14040:2006)

Life cycle approach Takes into consideration the spectrum of resource flows and environmental interventions associated with a product or organisation

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from a supply chain perspective, including all stages from raw material acquisition through processing, distribution, use, and end-of-life processes, and all relevant related environmental impacts (instead of focusing on a single issue).

Life cycle assessment (LCA)

Compilation and evaluation of the inputs, outputs and the potential environmental impacts of a product system throughout its life cycle. (ISO 14040:2006)

Life cycle inventory (LCI) dataset

Document or file with life cycle information of a specified product or other reference (e.g., site, process), covering descriptive metadata and quantitative life cycle inventory. A LCI could be a unit process dataset (UPR) or an aggregated dataset (also called system process (SP)).

Milk "Milk", or "Raw milk", means exclusively the normal mammary secretion obtained from one or more milkings without either addition thereto or extraction therefrom. (Regulation (EU) No 1308/2013).

Output Product, material or energy flow that leaves a unit process. Products and materials include raw materials, intermediate products, co-products and releases. (ISO 14040:2006)

Primary data Data from specific process within the supply-chain of the company applying the PEFCR. Such data may take the form of activity data, or LCI dataset. Primary data are site-specific or producer specific (if multiple sites for a same product). Primary data may be obtained through meter readings, purchase records, utility bills, engineering models, direct monitoring, mass balance, stoichiometry, or other methods for obtaining data from specific processes in the value chain of the company applying the PEFCR. Also called "specific data".

Primary packaging Material that first envelops the product. For dairy products, primary packaging can consist either of a container (bottle, beverage carton, cup, jar, pouch) and a closure (lid, cap), or of a wrapper.

Product Any goods or service (ISO 14040:2006)

Product environmental footprint category rules (PEFCR)

Are product-type-specific, life-cycle-based rules that complement general methodological guidance for PEF studies by providing further specification at the level of a specific product category. PEFCR can help to shift the focus of the PEF study towards those aspects and parameters that matter the most, and hence contribute to increased relevance, reproducibility and consistency.

Representative product

The “representative product” may or may not be a real product that one can buy on the EU market. Especially when the market is made up of different technologies, the “representative product” can be a virtual (non-existing) product built, for example, from the average EU sales-weighted characteristics of all technologies around. A PEFCR may include more than one representative product if appropriate

15

Secondary data Data not from specific process within the supply-chain of the company applying the PEFCR. This refers to data that is not directly collected, measured, or estimated, but rather sourced from a third-party life-cycle-inventory database or other sources. Secondary data includes industry-average data (e.g., from published databases, government statistics, literature studies, and industry associations), financial data, proxy data, and other generic data. Primary data that go through a modelling or aggregation step are considered as secondary data.

Secondary packaging Package or containment of a primary package. Multipacks and labels are considered as secondary packaging.

System boundary Definition of aspects included or excluded from the study. For example, for a “cradle-to-grave” EF analysis, the system boundary should include all activities from the extraction of raw materials through the processing, distribution, storage, use, and disposal or recycling stages.

System boundary diagram

Graphical representation of the system boundary defined for the PEF study.

Tertiary packaging Packaging conceived so as to facilitate handling and transport of a number of sales units or grouped packaging in order to prevent physical handling and transport damage.

217

218

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1 Introduction 219

The Product Environmental Footprint (PEF) Guide provides detailed and comprehensive technical 220

guidance on how to conduct a PEF study. PEF studies may be used for a variety of purposes, including 221

in-house management and participation in voluntary or mandatory programmes. This PEFCR shall be 222

used in parallel with the PEF Guide. As the requirements in this PEFCR are in line with, but at the same 223

time more specific than those of the PEF Guide, such specific requirements shall be fulfilled. 224

The use of the present PEFCR is optional for PEF guide in-house applications, it is recommended for 225

external applications without comparison/comparative assertions, while it is mandatory for external 226

applications with comparisons/comparative assertions. 227

Although all dairy products could not be included in this pilot project, the Technical Secretariat 228

considers that most of this PEFCR remains applicable. 229

230

231

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2 General information about the PEFCR 232

2.1 Technical Secretariat 233

The Technical Secretariat (TS) responsible for the development of the PEFCR for the dairy sector is 234

composed of the following 18 organisations: 235

1. The European Dairy Association (EDA) (Coordinator) 236

2. The Alliance for Beverage Carton and the Environment (ACE) 237

3. ACTALIA 238

4. The French Environment and Energy Management Agency (ADEME) 239

5. BEL Group 240

6. The French Commissariat Général au Développement durable (CGDD) 241

7. The Cooperative Laitière de la Sèvre (CLS) 242

8. Constantia Flexibles 243

9. The Centre National Interprofessionnel de l’Economie Laitière & Association de la 244

Transformation Laitière Française (CNIEL/ATLA) 245

10. Danone 246

11. DMK GROUP 247

12. The European Container Glass Federation (FEVE) 248

13. Fonterra 249

14. FrieslandCampina 250

15. The International Dairy Federation (IDF) 251

16. The Institut français de l’élevage (IDELE) 252

17. REWE Group 253

18. Quantis 254

255

Six of these organisations (Bel Group, CLS, Danone, DMK GROUP, Fonterra and FrieslandCampina) 256

performed a supporting study. 257

2.2 Consultation and stakeholders 258

The procedure for the development of a PEFCR according to the “Guidance for the implementation of 259

the EU PEF during the EF pilot phase” considers a number of steps that have been followed by this 260

Technical Secretariat, namely: 261

- Definition of PEF product category and scope of the PEFCR 262

- Definition of the product “model” based on representative product(s) 263

18

- PEF screening study 264

- Draft PEFCR 265

- PEF supporting studies 266

- Confirmation of the benchmark(s) 267

- Final PEFCR 268

A first online consultation with stakeholders took place in October-November 2014. It was followed 269

by a physical consultation in Brussels on October 31st, 2014, where the definition of PEF product 270

category, the scope of PEFCR and the definition of the representative product were presented and 271

commented. 272

273

Following this first consultation, three additional organisations representing the packaging sector (i.e. 274

ACE, Constantia Flexibles and FEVE) joined the Technical Secretariat. After completing the PEF 275

screening study as required by the EC (including the critical review of the PEF screening report and 276

model by the European Commission and by a third party reviewer), a second draft PEFCR, was 277

submitted for virtual consultation in June-July 2015. The present document is the updated draft PEFCR 278

after completion of the PEF supporting studies, ready for a third and last public consultation to be 279

launched in the course July 2016. 280

281

Tab. 1: Consultations and stakeholders 282

1st consultation 2nd consultation 3rd consultation Type Online and physical Online Online

Start 16.10.2014 26.06.2015 29.07.2016

End 09.11.2014 26.07.2015 09.09.2016

Duration 4 weeks 4 weeks 6 weeks

Number of participating stakeholders (online)

5 5 To be completed

Number of participating stakeholders (physical)

13 Not applicable Not applicable

Number of comments 77 140 To be completed 283

After each consultation, comments were analysed and answers were provided on the EF wiki space. 284

When relevant, the PEFCR was adapted accordingly. All documents related to the work performed by 285

the Technical Secretariat as well as the stakeholder consultation are available at: 286

https://webgate.ec.europa.eu/fpfis/wikis/display/EUENVFP/Stakeholder+workspace%3A+PEFCR+pil287

ot+Dairy 288

289

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2.3 Date of publication and expiration 290

Version number: Updated draft version for 3rd public consultation 291

Date of publication/revision: tbd 292

Date of expiration: 4 years after the date of publication 293

2.4 Geographic region 294

This PEFCR is aimed at dairy products sold in the European Union. These products can either be 295

produced within or outside the European Union. These rules could however be applied globally. 296

2.5 Language of PEFCR 297

This PEFCR has been written in English. It is not foreseen to make this document available in other 298

languages. 299

300

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3 Methodological inputs and compliance 301

The PEFCR has been prepared in conformance with the following documents: 302

European Commission (2013). 2013/179/EU: Commission Recommendation of 9 April 2013 303

on the use of common methods to measure and communicate the life cycle environmental 304

performance of products and organisations. Also called as “Product Environmental Footprint 305

(PEF) Guide”; 306

European Commission (2014). Environmental Footprint Pilot Guidance document. Guidance 307

for the implementation of the EU Product Environmental Footprint (PEF) during the 308

Environmental Footprint (EF) Pilot Phase, v. 4.0, May 2014. Also called as “PEF Guidance 309

(2014)”. 310

EC-JRC (2015). Default approaches for cross-cutting issues for cattle related Product 311

Environmental Footprint pilots. DRAFT final report. European Commission, Joint Rese arch 312

Centre, Institute for Environment and Sustainability, Sustainability Assessment Unit. Ispra, 313

Italy. This document was the outcome of the transversal cattle model working group (CMWG) 314

held between July and December 2014. 315

International Dairy Federation (IDF) (2015). A common carbon footprint approach for Dairy. 316

The IDF guide to standard life cycle assessment methodology for the dairy sector. Brussels, 317

Belgium. 318

The Technical Secretariat identified several existing PCR, sectorial guidance documents and other 319

useful publications on dairy products. These are reported in Appendix A. The analysis of these 320

documents was carried out in order to check the similarities and differences with the above-321

mentioned reference documents. The conclusions of this analysis were presented by the TS to the PEF 322

steering committee, and were approved on the December 16, 2014. These documents represent very 323

useful sources of information and are used as references when relevant. 324

325

326

21

4 PEFCR review and background information 327

4.1 PEFCR review panel 328

The PEFCR will be reviewed by a third party panel in the course of October and November 2016. 329

Tab. 2: PEFCR review panel 330

Chair Expert #2 Expert #3 Expert #4

Name Greg Thoma Steward Ledgard Ying Wang Sandra Vijn

Affiliation University of Arkensas

AgResearch Dairy Management Inc.

WWF

Expertise/Role LCA and dairy

expert Dairy expert Dairy expert NGO representative

Contact details

To be completed Ruakura Research Centre 10 Bisley Road, Private Bag 3123,

Hamilton 3240, New Zealand

To be completed To be completed

331

The TS in is contact with other European experts who might join the above review panel. 332

4.2 Review requirements for the PEFCR document 333

The critical review is essential for ensuring that the PEFCR: 334

- is consistent with the guidance provided in the PEF Guide and the PEFCR guidance (version 335

5.2); 336

- is written in a format that persons with a technical background but without pre -knowledge in 337

environmental footprints can understand and use to conduct a PEF study; 338

- complements the PEF guide requirements with additional requirements specific to the 339

particularities of the life cycle of dairy products; e.g. functional unit, allocation and calculation 340

rules are adequate with the product category and subcategories; 341

- provides guidance to conduct a compliant PEF study and clearly specify the most relevant 342

impact categories and additional environmental information for the dairy products category; 343

- enables comparisons and comparative assertions in all cases when this is considered feasible, 344

relevant and appropriate. 345

4.3 Reasoning for development of PEFCR 346

The current PEFCR aims to provide means to evaluate the environmental impacts of dairy products 347

sold in Europe, applying a harmonised approach, in order to have comparable results. 348

22

This PEFCR is aligned with the already existing IDF Guide (IDF 2015), which solely focuses on carbon 349

footprint, and complements the French Guidance (AFNOR 2014) as to reflect the diversity of dairy 350

products in the EU. These documents are however not totally aligned with the PEF requirements 351

because they do not fully follow a mandatory requirement for PEFCRs (e.g. some stages are excluded 352

from the product life cycle or default EF impact categories are not included). Nevertheless, these 353

documents represent very useful sources of information and are used as references when relevant. 354

355

4.4 Conformance with the PEFCR Guidance 356

The updated draft PEFCR has been prepared in conformance with the “Guidance for the 357

Implementation of the EU PEF during the Environmental Footprint (EF) pilot phase - Version 5.2” and 358

various “issue papers” published by the European Commission at the time of writing. 359

360

361

362

363

23

5 PEFCR scope 364

The product category for this PEFCR is dairy products, which includes the following: 365

Liquid milk 366

Dried whey products 367

Cheeses 368

Fermented milk products 369

Butterfat products 370

Other dairy products are not covered by this PEFCR (see section 5.3). This PEFCR could however be 371

used for calculating - the whole or part of - the PEF of other dairy products. 372

The following definitions1 apply to the product category: 373

Raw milk, or, as defined in EU regulation, “Milk means exclusively the normal mammary 374

secretion obtained from one or more milkings without either addition thereto or extraction 375

therefrom” (Regulation (EU) No 1308/2013) 376

Dairy products, or, as defined in EU regulation, “Milk products means products derived 377

exclusively from milk, on the understanding that substances necessary for their manufacture 378

may be added provided that those substances are not used for the purpose of replacing, in 379

whole or in part, any milk constituent.” (Regulation (EU) No 1308/2013). Dairy products can 380

include non-dairy ingredients such as salt, sweeteners, fruit preparations, etc. 381

Composite product means any food product containing a certain fraction of milk. Typical 382

examples of composite products are milk-based desserts, butter cookies, infant formula, 383

edible ice, pizza, etc. 384

Dairy ingredient means the dairy part of a composite product. 385

386

This PEFCR covers the dairy ingredients of composite products, when these dairy ingredients can be 387

assimilated to dairy products that are explicitly included in the scope. 388

389

Specific non-dairy ingredients added to dairy products are included in this PEFCR and are a part of the 390

product environmental footprint. However, this PEFCR does not provide detailed guidance on how to 391

model the upstream production of these ingredients. Rules on how to include those ingredients in the 392

1 The definitions from the EU Regulation No 1308/2013 are adapted from the Codex Alimentarius (WHO/FAO,

2011). It should therefore be understood that the definitions used in the PEFCR also apply to a regulatory context wider than the EU.

24

PEF of dairy products (e.g. amounts and quality grades) are provided in this PEFCR, together with 393

relevant secondary data that fulfils the required quality standard. Typical examples of non-dairy 394

ingredients added to dairy products are fruit preparation in yoghurt or salt in cheese. 395

396

The PEFCR covers raw milk produced by cattle only, and its derived dairy products. The full life cycle 397

(cradle to grave) for dairy products sold on the EU market are within the scope of this PEFCR. 398

399

The main function of dairy products is to provide nutritional and health benefits to humans or animals. 400

Nutritional benefits found in dairy products include energy (calories), proteins, carbohydrates, fat, 401

calcium, phosphorus and vitamins, among others. Several applications of dairy products are 402

distinguished, corresponding to the product sub-categories shown in Tab. 3. 403

404

Tab. 3: Sub-categories of dairy products 405

Sub-category Type Typical products

Liquid milk F Standardised milk (skimmed, semi-skimmed, whole milk)

Dried whey products I Whey powder, whey protein powder, lactose powder

Cheeses F Ripened cheese (soft and hard), unripened cheese (spoonable, spreadable, solid)

Fermented milk products F Spoonable yoghurt (set, stirred), fermented milk drinks (l iquid yoghurt, kefir)

Butterfat products F Butter (salted, unsalted), spreadable dairy fats

I = Intermediate product; F = final product2

406

These sub-categories were defined with the aim to make the complexity of the dairy sector 407

understandable for all types of stakeholders: consumers, dairy producers, retailers, food processors 408

and regulators. To ensure alignment with the PEF guidance, all dairy products could however not be 409

included in the scope of this PEFCR. For those dairy products that are covered, the following reasoning 410

was followed: 411

From a consumer perspective, each sub-category corresponds to a different type of product 412

with its own application (i.e. products from different sub-categories are not exchangeable) 413

These sub-categories correspond to different sets of process stages 414

A clear and synthetic process diagram can be made of each of these sub-categories 415

416

2 Intermediate products qualify products sold from business to business (B2B), for which the PEFCR provides

rules from cradle-to-gate. Final products qualify products sold from business to consumer (B2C), for which the PEFCR provides rules from cradle-to-grave.

25

Most dairy products can either be final or intermediate products used as ingredients into composite 417

products. In the PEFCR, only products from the sub-category “dried whey products” are considered as 418

intermediate product. Others are considered as final products. 419

420

The PEFCR shall enable comparative assessment of different products from the same sub-category. 421

The PEFCR shall not serve comparisons of products from different sub-categories, or with non-dairy 422

products in general. 423

424

Dairy products manufacturing relies on a unique technology at every stage, both for the production 425

of raw milk at the farm and for further processing. Therefore, option B “The scope is wide, there is a 426

single main function but different applications”, as defined in the PEF Guidance for Implementation 427

v5.2 (European Commission, 2016), was chosen for the purpose of this PEFCR (Figure 1). 428

429

430

Figure 1: Scope definition pattern chosen for the PEFCR on dairy products (option B) 431

432

For each of the sub-categories included in this PEFCR one screening study at least one supporting 433

study was conducted. One benchmark has been defined per sub-category, as well as additional sub-434

benchmarks within the sub-category “fermented milk products”. 435

436

Packaging is included in the scope of the PEFCR and is an integral part of the final dairy products 437

(including dried whey products). Packaging is a multi -functional product: according to a report of the 438

UNEP/SETAC Life Cycle Initiative, “the most important role of packaging is to protect and contain the 439

product during distribution and storage. When designed intelligently, it can ensure product safety—440

particularly important for food and beverages—and minimize losses. In the food and beverage 441

26

industry, packaging also serves to preserve the product and prevent spoilage, provide i nformation, 442

provide convenience and portion control, and market to the consumer”3. 443

444

As it is recognized that the multi-functionality of packaging is not fully captured by the current LCA 445

and PEF methodology4,5, the dairy PEFCR is not meant to support specific comparison or comparative 446

assertion between packaging formats. Once this limitation is taken into account, the PEFCR can still 447

be used to compare the global environmental performance of different dairy products. Efforts should 448

be made to correctly estimate the functionality of the dairy product under study, especially regarding 449

food waste. If this is not possible due to lack of data, the results regarding packaging should be 450

interpreted with care. 451

452

5.1 Functional unit 453

Key aspects regarding “what?”, “how much?”, “how well?”, and “for how long?” are used to define 454

the function provided by dairy products, as summarized in Tab. 4 455

456

Tab. 4: Key aspects to determine the functional unit 457

Product Aspect detail Dairy products PEFCR

What? Function provided To provide nutritional and health benefits to humans or animals

How much? Magnitude of the function Mass, volume, serving size or specific nutritional aspect relevant to the study objectives

How long? Duration of the product provided

From milking to consumption: duration is related to the product conservation, which depends on multiple parameters such as type of processing, thermal treatment or packaging

How well? Expected level of quality Quality related to multiple criteria, depending on the study objectives: amount, dry mass content or nutritional content (fat, calcium, protein, etc.)

458

The PEFCR provides rules for the assessment of PEF studies conducted by various stakeholders, with 459

diverse scopes and multiple targeted audiences. The appropriate functional unit shall be chosen in 460

relation to the scope of the PEF study and the factors driving the decision-making process (e.g. buying 461

3 UNEP/SETAC Life Cycle Initiative, 2013: An Analysis of Life Cycle Assessment in Packaging for Food & Beverage

Applications 4 Technische Universität Berlin, Prof. Dr. Matthias Finkbeiner, 2016: High-Level-Analysis Of Gaps For

Comparability Of Packaging Materials In The EU Product Environmental Footprint (PEF). 5 Outcomes of the EF TAB meeting, 31st May 2016

27

product A versus product B). The following rules shall be applied when defining the functional unit for 462

dairy products: 463

By default, the functional unit shall be per mass or per volume, depending on the reference 464

used on the product packaging. 465

When justified by the study objectives, alternative functional units can be selected, such as 466

the serving size (e.g. portion, consumption unit, unit sold) or nutritional value (e.g. energy 467

content, protein content, fat content), in addition to the default functional unit. In such cases, 468

the decision tree in Figure 2 should be followed as to select the appropriate alternative 469

functional unit, in PEF studies conducted in B2B and B2C contexts. 470

471

472

Figure 2: Decision tree to select appropriate functional unit in B2B and B2C contexts 473

474

The default functional unit for each sub-category is defined in Tab. 5. 475

476

28

Tab. 5: Default functional unit for each sub-category 477

Sub-category Functional unit

Liquid milk 1000 ml l iquid milk, consumed at home as final product without heating, cooking or further transformation

Dried whey products 1000 kg dried whey product, at plant gate, for further processing

Cheeses 10 g dry matter of cheese, consumed at home as final product without cooking or further transformation

Fermented milk products 125 g fermented milk or yoghurt, consumed at home as final product without cooking or further transformation

Butterfat products 50 g butterfat product, consumed at home as final product without cooking or further transformation

478

Packaging is accounted in the functional unit described above, as it is an integral part of the final dairy 479

products (including dried whey products). Packaging is a multi-functional product as it provides 480

different functions, of which the main are: 481

To contain a certain amount of food or beverage; this function is accounted for by the “how 482

much” parameter. 483

To protect food or beverage quality (e.g., taste) and preserve it over time; these functions are 484

partially accounted for by, respectively, the “how well” and “how long” parameters. 485

It is acknowledged that the definition of the parameters “how well” and “how long” in the PEFCR is 486

not detailed enough to fully assess the packaging performance. As a result, comparison or comparative 487

assertion between different packaging materials of dairy products should be applied with care, if 488

specific data is available to support functionality characteristics of the packaging, such as adequate 489

estimates of shelf life and/or waste. 490

5.2 Representative products 491

Five different representative products are considered in this PEFCR (Tab. 6), one for each of the 492

product sub-categories. All representative products are virtual products. 493

494

These representative products characterise what is potentially sold on the European market, not what 495

is produced within the European Union. For products that are more largely exported from, or imported 496

to the EU, this nuance may have significant effects on assumptions made on transportation, storage, 497

use and end-of-life. 498

499

29

Tab. 6: Representative products for each sub-category 500

Sub-category Representative product

Liquid milk RP1 Liquid milk, standardised and thermally treated, homogenised, unsweetened and unflavoured, packaged and conditioned.

Dried whey products RP2 Whey, whey protein or lactose powder, standardised, with

average lactose, protein and dry matter content, average packaging (partly packaged, partly bulk)

Cheeses RP3 Average of unripened and ripened (soft, semi -hard, hard) cheese, standardised protein and fat, packaged and conditioned

Fermented milk products RP4 Fermented milk, standardised, cultured, average of

skimmed/plain, spoonable/liquid, plain/flavoured/fruited (strawberry), packaged and conditioned

Butterfat products RP5 Average of butter, half-fat butter and dairy spreads,, unsalted/salted, packaged and conditioned

501

Detailed description of the representative products and underlying data is provided in Annex I - 502

Screening study report (PEFCR_Dairy_ScreeningReport_2015-06-26.pdf). 503

504

5.3 Product classification (CPA) 505

This section lists categories and codes from the Classification of Products by Activity (CPA) that are 506

covered by this PEFCR. Terminology used here is from the CPA, which is not necessarily consistent 507

with the terminology used in this PEFCR. 508

Tab. 7: CPA codes covered by the PEFCR 509

CPA code Coverage

10.5 Dairy products Partly covered (see below)

10.51 Dairy and cheese products Partly covered (see below)

10.51.1 Processed liquid milk and cream Liquid milk covered. Cream not covered

10.51.11 Processed liquid milk Covered

10.51.12 Milk and cream >6% fat, not concentrated or sweetened

Not covered

10.51.2 Milk in solid forms Not covered

10.51.3 Butter and dairy spreads Covered

10.51.4 Cheese and curd Cheese covered. Curd not covered.

10.51.5 Other dairy products Partly covered (see below)

10.51.51 Milk and cream, concentrated or containing added sugar or other sweetening matter, other sweetening matter, other than in solid forms

Not covered

10.51.52 Yoghurt and other fermented or acidified milk or cream

Covered, except acidified cream

10.51.53 Casein Not covered

10.51.54 Lactose and lactose syrup Covered, dried

10.51.55 Whey Covered, dried

510

511

30

The following list (not exhaustive) of products are not covered by this PEFCR: 512

• Dried milks (powders and concentrate) 513

• Creams 514

• Sweetened or flavoured milk-based drinks 515

• Whey drinks 516

• Processed cheese 517

• Greek-style yoghurts 518

• Milk-based desserts 519

• Casein products 520

• Butteroils 521

• Composite products: dairy ingredients only are covered 522

• Edible ice or ice cream: milk, as an ingredient of edible ices, is covered. 523

• Infant formula: milk, as an ingredient of infant formula, is covered. 524

• Milk and dairy products from other mammals than cattle (e.g. water buffalo, sheep or goat). 525

526

31

5.4 System boundaries, life-cycle stages and processes 527

5.4.1 Life cycle stages 528

The entire life cycle, from cradle to grave, shall be assessed for the following sub-categories: liquid 529

milk, cheeses, fermented milk products and butterfat products. Dried whey products are considered 530

as "intermediate products", and therefore only stages 1, 2, 3 and 4 in Tab. 8 shall be included. The 531

system includes six main life cycle stages: i) "Raw milk", ii) "Dairy processing", iii) “Non-dairy 532

ingredients supply”, iv) "Packaging”, v) “Distribution”, vi) “Use” and vii) “End-of-life” (Tab. 8). 533

534

Tab. 8: Activities included in each life cycle stage 535

Life cycle stage Activities

1. Raw milk supply Feed production (incl. pesticide and fertil iser inputs and emissions, energy, irrigation water, land transformation, feed processing, etc.)

Milk production (incl. emissions from enteric fermentation, from manure management at the farm and from direct excretion on the land)

Milk collection and transport to dairy unit

2. Dairy processing Dairy products processing (incl. energy use and wastewater treatment)

Dairy ingredients processing (incl. energy use and wastewater treatment)

Dairy ingredients transport to dairy unit

Container fi l l ing or product packing

On-site warehousing (storage)

3. Non-dairy

ingredients supply

Production of non-dairy ingredients

Non-dairy ingredients packaging manufacturing

Non-dairy ingredients transport to dairy unit

4. Packaging Raw materials production

Packaging manufacturing (primary and secondary)

Packaging transport to dairy unit

5. Distribution Transport to the distribution centre

Warehousing at distribution centre (storage)

Transport to point of sale

Retail ing at point of sale (storage)

Transport to final user

6. Use Chill ing operations (at final user)

7. End-of-life Household waste: packaging and food waste transport and treatment (incineration, incineration with energy recovery, landfil ling, recycling and

composting)

536

32

5.4.2 System boundaries 537

Figure 3 illustrates the system boundaries for dairy products in the view of a traditional LCA. The 538

foreground system is greyed while the background (upstream and downstream) system is in white. 539

This distinction is made in the perspective of dairy processors, but when other stakeholders (e.g. dairy 540

farmers, retailers, restaurants, food processors) are using the current PEFCR, the actual foreground 541

and background systems may differ. 542

543 544

Figure 3: System boundaries diagram for dairy products ("traditional LCA" view) 545

546

In the PEF context, the foreground and background systems shall however be defined in relation to 547

the so-called "materiality approach", which considers a) the relevance of the processes/stages driving 548

the environmental impact, and b) the level of influence that the company performing the PEF study 549

has on them. The Data Needs Matrix (DNM) combines information on the level of relevance to the 550

environmental footprint (most-relevant or not) and the level of influence of the company performing 551

the study. In that regards, three situations can occur: 552

33

Situation 1: the process is run by the company applying the PEFCR 553

Situation 2: the process is not run by the company applying the PEFCR but it is possible to have 554

access to (company-)specific information. 555

Situation 3: the process is not run by the company applying the PEFCR and this company has 556

no possibility to have access to (company-)specific information. 557

The application of the DNM principle to dairy products, in the perspective of dairy processors, is 558

summarised in Tab. 9: 559

Tab. 9: Application of the data needs matrix to dairy products 560

Life cycle stage Level of influence Relevance to

impact

Data requirements

1. Raw milk supply Situation 2 High Company-specific datasets

2. Dairy processing Situation 1 Medium/Low Company-specific datasets

3. Non-dairy ingredients supply Situation 3 Medium/Low Secondary datasets

4. Packaging Situation 3 Medium/Low Secondary datasets

5. Distribution Situation 3 Medium/low Secondary datasets

6. Use stage Situation 3 Low Secondary datasets

7. End-of-life Situation 3 Low (*) Secondary datasets

(*) Excluding food wastage, which is assessed separately in the current PEFCR (see section 6.9) 561

562

It is acknowledged that other stakeholders using the current PEFCR (e.g. public agencies or retailers) 563

would have a different level of influence on each life cycle stage, and should therefore adapt their 564

foreground (requirement to use company-specific datasets) and background (ability to use secondary 565

datasets) systems accordingly. In some cases, the raw milk supply stage might fall into the background 566

system, despite its high relevance to the environmental impact. 567

5.4.3 Cut-off and exclusions 568

The evaluation focuses on significant contributions to the overall footprint. Small contributions do add 569

up however, so this PEFCR attempts to avoid exclusions whenever possible. Default data is provided 570

for small contributions. Anything not included in this PEFCR that seems relevant could be estimated 571

in a sensitivity analysis. 572

573

5.4.4 Processes per life cycle stage 574

The raw milk production stage is common to all dairy products. This section provides a simplified 575

overview of main inputs and outputs related to the production of raw milk. For detailed data collection 576

requirements, see section 6.3.1. 577

Inputs 578

Feed (grass, fodder, concentrate) 579

34

Mineral fertilisers and pesticides for feed production 580

Animals for dairy production 581

Bed materials (straw, paper, sand) 582

Manure 583

Fuel for machinery 584

Production of energy used at the farm 585

Outputs 586

Raw milk 587

"Meat", or live animals for slaughter or further fattening (cull cows and calves) 588

Manure 589

Renewable energy 590

Emissions from combustion of fossil fuels 591

Emissions from enteric fermentation 592

Emissions from manure storage 593

Emissions from manure application 594

Emissions from mineral fertilisers and pesticides application 595

Emissions from mineral and organic soils 596

Excluded (until default data is available): 597

Refrigerants used at farm 598

Farming equipment (capital goods) & barn 599

600

601

Figure 4: Il lustration of material and energy flows in dairy farming system 602

603

The main inputs and outputs related to the dairy processing stage can be summarised as follows: 604

Inputs 605

35

Raw milk 606

Dairy ingredients (i.e. intermediate dairy products) 607

Non-dairy ingredients (i.e. salt, sugar, fruit preparation, herbs, rennet, yeast) (treated in life 608

cycle stage “Non-dairy ingredients supply”) 609

Cleaning agents 610

Packaging (treated in life cycle stage "packaging") 611

Energy (i.e. heat and electricity) 612

Water 613

Refrigerant Gases 614

Outputs 615

Dairy products 616

Wastewater 617

Emissions to air and water 618

Process diagrams for the stage "Dairy processing" of every sub-category are detailed in the figures 619

below. 620

621

Figure 5: Process diagram for l iquid milk 622

623

36

624

Figure 6: Process diagram for dried whey products 625

626

37

627

Figure 7: Process diagram for cheeses 628

38

629

Figure 8: Process diagram for fermented milk products 630

631

(Fermentation)

Ingredients Enrichment

(Incubation)

Packaging / Conditioning

FERMENTED MILKS PRODUCTS

Cream removal / Standardisation (Pasteurisation)

(Pasteurisation)

Energy

CreamEnergy

Milk reception

Energy

Lactic ferments

Washing agents

Water

Energy

Waste water

Energy

(Packaging)

Raw materialpackaging

Energy

Energy

Wa

sh

ing

an

d m

ain

ten

an

ce

of e

qu

ipm

en

ts

CoolingEnergy

Raw milk

Inputs Processes Co-products

Dried milk

39

632

Figure 9: Process diagram for butterfat products 633

634

5.4.5 Processes excluded from the system boundaries 635

The following processes can be excluded from the system boundaries (see also screening report in 636

Annex I for further explanation on the exclusion): 637

Transportation of input products to the dairy plant accounting for less than 1% in mass 638

Solid waste at the dairy unit 639

Capital goods at the farm, at distribution centre and at retail 640

Refrigerant emissions from milk cooling at the farm 641

Ambient storage at the consumer home 642

Cutlery for dairy products consumption at consumer home 643

Dishwashing or hand washing at the consumer home 644

40

645

5.5 Selection of the EF impact categories indicators 646

The table below provides the list of 15 Environmental Footprint (EF) impact categories related to the 647

assessment methods that shall be used (European Commission, 2013) 6. For each impact category, the 648

following information are provided: 649

- Impact categories 650

- Impact assessment model 651

- Impact category indicator 652

- Source 653

- Classification of the methods performed in the ILCD Handbook “Recommendations for Life 654

Cycle Impact Assessment in the European context”, JRC, 2011. The recommended 655

characterisation models and associated characterisation factors are classified into three levels 656

according to their quality: 657

o Level I: recommended and satisfactory 658

o Level II: recommended, but in need of some improvements 659

o Level III: recommended, but to be applied with caution 660

661

6 The models used for some of the impact categories in Tab. 8 might stil l be reviewed by the European

Commission, e.g. Water resource depletion and Mineral, fossi l & renewable resource depletion.

41

Tab. 10: List of impact categories and related assessment methods used 662

Impact category Model Unit Source EU classi-

fication

Climate change Bern model – Global Warming potentials (GWP) over a 100

year time horizon

kg CO2 eq Intergovernmental Panel on Climate

Change, 2007

I

Ozone depletion EDIP model based on the ODPs

of the WMO over an infinite time horizon

kg CFC-11 eq WMO, 1999 I

Freshwater

ecotoxicity

USETox model CTUe Rosenbaum et al.,

2008

II/III

Human toxicity –

cancer effects

USETox model CTUh Rosenbaum et al.,

2008

II/III

Human toxicity – non-cancer effects

USETox model CTUh Rosenbaum et al., 2008

II/III

Particulate matter RiskPoll model kg PM2.5 eq Humbert, 2009 I

Ionising radiation Human Health effect model kg U235 eq Dreicer et al., 1995 II

Photochemical

ozone formation

LOTOS-EUROS model kg NMVOC eq van Zelm et al., 2008 II

Acidification Accumulated Exceedance model

mol H+ eq Seppälä et al.,2006; Posch et al., 2008

II

Terrestrial eutrophication

Accumulated Exceedance model

mol N eq Seppälä et al.,2006; Posch et al., 2008

II

Freshwater eutrophication

EUTREND model kg P eq Struijs et al., 2009 II

Marine eutrophication

EUTREND model kg N eq Struijs et al., 2009 II

Land use Soil Organic matter (SOM) model

kg C deficit Milà i Canals et al., 2007

III

Water resource depletion

Swiss Ecoscarcity model m3 water eq Frischknecht et al., 2008

III

Mineral, fossil, & renewable resource depletion

CML 2002 model kg Sb eq van Oers et al., 2002 II

663

The most relevant impact categories identified for the final products assessed in the PEF screening 664

(see Annex I - Screening study report) are the following: 665

Climate change 666

Water resource depletion 667

Freshwater eutrophication 668

Marine eutrophication 669

Terrestrial eutrophication 670

Freshwater ecotoxicity 671

Land use 672

Acidification 673

The selection of the relevant categories has been made based on expert knowledge; the screening 674

report, annexed to this PEFCR, describes in further detail the references. Comparative assertions 675

42

regarding the most relevant impact categories with a lower EU-classification should be handled with 676

much caution until calculation methods and available datasets have been further improved. For other 677

impact categories, comparative assertions are only allowed when the models to estimate these use 678

exactly the same methodology. 679

680

The rationale for the selection of these impact categories is provided in Tab. 11. 681

Tab. 11: Rationale for selecting most relevant impact categories for dairy products 682

Impact category Rationale

Climate change GHG emissions from cattle (feed production, enteric fermentation and manure) is a recognised environmental issue worldwide. The screening study showed that this is among the best known and most reliable impact category, for which key elementary flows are commonly measured or documented.

Water resource depletion Dairy products being at the top of the food pyramid, they play a role in the competition for water, through feed production and drinking needs of cattle. Use of water resources can be influenced by practices at dairy farming.

Freshwater eutrophication Use of P fertilisers (organic or mineral) for feed production is a well-known environmental issue in the agricultural sector. Eutrophication was also identified as a potential issue in the wastewater treatment of effluents

from dairy processing units.

Marine eutrophication

Terrestrial eutrophication

Use of N fertilisers (organic or mineral) for feed production is a well-known environmental issue in the agricultural sector. Proper management of the nitrogen flows, from feed intake to manure is also an

important lever for dairy farmers to improve their sustainability record. Freshwater ecotoxicity Ecotoxicity is a key issue in working towards sustainable agriculture. Dairy

farmers can act upon the use of toxic substances and influence toxic impact of dairy products on ecosystems.

Land use Dairy products being at the top of the food pyramid, they play a role in

the competition for arable land, through feed production and grazing areas. Land use and biodiversity can be influenced by practices at dairy farming.

Acidification Use of N fertilisers (organic or mineral) for feed production is a well-known environmental issue in the agricultural sector. Proper management of the nitrogen flows, from feed intake to manure is also an important lever for dairy farmers to improve their sustainability record.

683

For intermediate products (i.e. products from the sub-category "dried whey products"), all 15 impact 684

categories shall be assessed. 685

In addition to the impact categories above, biodiversity and deforestation are also key environmental 686

issues relevant to the dairy sector, but these are only partly addressed through the current life cycle 687

assessment approach. Further information biodiversity is provided in section 5.6 (Additional 688

environmental information). 689

For communication purposes, the following three impact categories shall minimally be reported: 690

43

Climate change 691

Water resource depletion 692

Land use 693

694

5.6 Additional environmental information 695

Practitioners should report additional environmental information as described in European 696

Commission (2013) PEF Guide. Additional environmental information should include (non-exhaustive 697

list): 698

a) List of ingredients (dairy products); 699

b) Bill of materials (packaging) 700

c) Recyclability, recoverability, reusability information, resource efficiency (packaging); 701

d) Information on local/site-specific impacts, e.g. local impacts on acidification, eutrophication 702

and biodiversity (see below); 703

Other relevant environmental information on the activities and/or sites involved, as well as on the 704

product output. Additionally, information regarding the company work with social/environmental 705

responsibility but also data about specific environmental characteristics of the product may be added. 706

5.6.1 Impact on biodiversity 707

Livestock production plays an important role on biodiversity with either positive or negative impact 708

depending on farming practices: grassland management, agricultural practices, land use change and 709

agro-ecological infrastructures. 710

In the European context of dairy farming, the biodiversity “hotspots” could be summarised in the three 711

following topics: 712

Maintaining pastures 713

Semi-natural habitats (hedges, trees, wild strips, river banks) 714

Deforestation in the feed supply chain (mainly soybean and palm meal) 715

Natural habitat degradation through emission of eco-toxic, eutrophiying or acidifying 716

substances (covered by LCA impact categories) 717

718

Stakeholders following this PEFCR shall therefore report on the following additional indicators, which 719

attempt to capture in a semi-quantitative way the potential impact of dairy products on biodiversity: 720

721

44

Share of grass from pasture in the feed ration, in % of total dry matter intake (DMI) 722

o When raw milk supply is part of the foreground system, the actual value 723

representative of the supply chain shall be reported. 724

o When raw milk supply is part of the background system, the default data from Annex 725

VI (yet to be provided) for each EU member State should be used for reporting. 726

Semi-natural habitats, in % of the dairy farms area 727

o When raw milk supply is part of the foreground system, the actual value 728

representative of the supply chain shall be reported. Tools such as the French CAP2ER 729

can be used for that purpose. 730

o When raw milk supply is part of the background system, the default data from from 731

Annex VI (yet to be provided) for each EU member State should be used for reporting. 732

Share of feed with possible risk of deforestation in its supply chain within the feed ration, 733

in % of total dry matter intake (DMI) 734

o When raw milk supply is part of the foreground system, this indicator shall be 735

calculated as the sum of DMI from non-certified soybean from Brazil and Argentina 736

and non-certified palm meal from Southeast Asia, divided by the total DMI in the feed 737

ration. 738

o When raw milk supply is part of the background system, the default values in the feed 739

supply chain from the official EF life cycle inventory database shall be reported. 740

Schemes related to biodiversity 741

o When raw milk supply is part of the foreground system, a description of the different 742

schemes (certified or not) in the raw milk supply chain (i.e. at the dairy farm in in 743

upstream feed production) and how they relate to biodiversity conservation shall be 744

provided. 745

o When possible, the share of raw milk in the product recipe within each scheme should 746

be reported, in % of the total raw milk supply, as per the table below. 747

748

Tab. 12: Typical information to be provided on schemes related to biodiversity 749

750

Scheme Relevance to biodiversity conservation % of total raw milk

supply in product

Name of scheme

(mandatory)

Description of the scheme (i.e. applicability, scope,

website, etc.) and of how the scheme relates to biodiversity conservation (mandatory)

(optional)

… … …

45

751

5.7 Assumptions/limitations 752

Dairy products listed in section 5.3 are not part of the scope of this PEFCR. However, as long as no 753

specific PEFCR is addressing creams, milk-based drinks, milk powders, fruited yogurts other than with 754

strawberry or milk-based desserts, companies desiring to assess the PEF of their products are invited 755

to be aligned as much as possible with this PEFCR. 756

757

Another main limitation of this PEFCR is the availability of data on land use change (LUC) and water 758

use for crop production in supplying markets, and the way these data are reflected in the impact 759

categories “land use” and “water resource depletion”. 760

761

Default data provided through this PEFCR has limited applicability to products or materials imported 762

from outside the EU. This may have significant effects on results. Default datasets can be tested 763

against geographically adequate alternatives in sensitivity analyses for nuanced results reporting. 764

765

Since the multi-functionality of packaging is not fully captured by the current PEF methodology, the 766

dairy PEFCR is not meant to support specific comparison or comparative assertion between packaging 767

formats. 768

769

770

46

6 Resource use and emission profile 771

6.1 Screening step 772

The main outcomes of the screening study are reported in Annex I - Screening study report. According 773

to the PEF screening, the most relevant life cycle stages7 are: 774

Raw milk supply 775

Distribution (except for dried whey products, since out of system boundaries) 776

Dairy processing 777

Packaging (for liquid milk and fermented milk products only) 778

While the most relevant processes in these life cycle stages are summarised in Tab. 13. 779

Tab. 13: Most relevant processes identified in the screening study, per l ife cycle stage 780

(*) Not considering food wastage, treated separately (see section 6.9) 781

The effort of data collection shall be focused on these most relevant life cycle stages and processes 782

identified in the PEF screening. In order to classify the data as specific, semi-specific or generic data, 783

the following rules shall be considered (according to the PEF Guidance (2014)): 784

7 In the screening study, the use stage was identified as a relevant l ife cycle stage for l iquid milk, in relation to

dishwashing. After the screening study was completed, the TAB recommended that non-specific use stage scenarios should not be included in the PEF. Therefore, dishwashing being excluded from the system boundaries, the use stage no longer appears in the list of relevant l ife cycle stages.

Life cycle stage Relevant processes

Raw milk supply Feed production (on- and off-farm)

Enteric fermentation

Manure storage

Dairy processing Energy carriers

Water use

Wastewater treatment

Non-dairy ingredients supply

Non-dairy ingredients production

Packaging Raw materials manufacturing, especially liquid packaging board (LPB)

and plastics

Distribution Chilled transports

Chilled storage at retail

Transport by the consumer

Use Not relevant

End-of-life Not relevant (*)

47

Primary/site-specific data are data that shall be collected specifically by each company. 785

Primary/site-specific data are significant regarding each environmental indicator and 786

accessible for companies. 787

Semi-specific data for which default values are proposed but company can replace it by better 788

ones if they have it. Semi-specific data are significant regarding each environmental indicator 789

but not easily accessible for companies. Semi-specific data can be replaced by primary data 790

when available. Semi- specific data should be based on a worst case scenario. 791

Secondary/generic data for which sources shall be defined or default data provided. 792

Ideally, primary data should be used for all stages, but in practice, only secondary data may be 793

available for some processes. In principle, primary data should at least be collected for the foreground 794

system while secondary data may be used for the background system. Based on the definition of 795

background and foreground systems in Tab. 9 the following requirements shall be followed for dairy 796

processors: 797

Tab. 14: Data requirements for dairy processors 798

Life cycle stage Foreground/Background Data requirements

1. Raw milk supply Foreground Primary or semi-specific if justified

2. Dairy processing Foreground Primary

3. Non-dairy ingredients supply

Background Semi-specific

4. Packaging Background Semi-specific

5. Distribution Background Semi-specific

6. Use stage Background Secondary

7. End-of-life Background Secondary

799

Other stakeholders (i.e. all but dairy processors) using the current PEFCR would however not have the 800

same level of influence on each life cycle stage, and would therefore have different foreground and 801

background systems. The current PEFCR therefore provides semi-specific or secondary data for raw 802

milk production and dairy processing, as to ensure that it can serve any stakeholder interested in 803

calculating the EF of dairy products or dairy ingredients. 804

805

806

48

6.2 Data quality requirements 807

Data quality assesses both background datasets and primary activity data, according to the European 808

Commission (2013) (PEF Guide). This semi-quantitative assessment shall assess the data quality of the 809

background datasets based on six criteria: 810

Five relating to the data: 811

i. Technological representativeness (TeR) 812

ii. Geographical representativeness (GR) 813

iii. Time-related representativeness (TiR) 814

iv. Completeness (C) 815

v. Parameter uncertainty (P) 816

One relating to the methodology 817

i. Methodological Appropriateness and Consistency (M) 818

Five quality levels are defined for each criterion: 819

Very good (1); 820

Good (2); 821

Fair (3); 822

Poor (4); 823

Very poor (5). 824

The overall Data Quality Rating (DQR) shall be calculated by summing up the achieved quality rating 825

for each of the quality criteria, divided by the total number of criteria (i.e. six). 826

827

Equation 1: Data quality rating calculation 828

The Data Quality Rating (DQR) shall correspond to a data quality level defined as follows: 829

Overall data quality rating (DQR) ≤ 1,6: excellent quality 830

Overall data quality rating (DQR) from 1,6 to 2,0: very good quality 831

Overall data quality rating (DQR) from 2,0 to 3,0: good quality 832

Overall data quality rating (DQR) from 3 to 4,0: fair quality 833

Overall data quality rating (DQR) > 4: poor quality 834

This semi-quantitative assessment shall be done at least for the datasets related to the most relevant 835

processes identified by the analysis. 836

Tab. 15 presents the criteria that shall be used to perform the Data Quality Assessment. 837

49

Tab. 15: Criteria for the data quality assessment according to the PEF Guide (2013) 838

Quality level

Quality rating

Technological represent. (TeR)

Geographical represent. (GR)

Time represent. (TiR)

Completeness (C)

Parameter uncertainty (P)

Methodological compliance and consistency (M)

Very good

1 The specific technology considered

Specific to the region considered in the scope of the analysis

≤ 3 year old data

≥90% of a full LCI

Very low uncertainty (≤ 10%)

Full compliance with all requirements of the PEF guide

Good 2 Average in Europe for the specific technology based on the consumption

Average of several countries in the geographical scope of the analysis

3-5 years old data

80%-90% of a full LCI

Low uncertainty (10% to 20%)

Attributional Process based approach AND: Following three method requirements of the PEF Guide (2013) met: — Dealing with multi-functionality — End of life modelling —

System boundary

Fair 3 Average in Europe for the specific technology based on the production

Referred to a different country in the same geographical scope of the analysis

5-10 years old data

70-80% of a full LCI

Fair uncertainty (20% to 30%)

Attributional process-based 1999-2005 approach AND: The following two method requirements of the PEF Guide (2013) are met: — Dealing with multi-functionality — End of life modelling However, the following method requirement of the PEF Guide (2013) is not met: — System boundary

Poor 4 Average in Europe for a similar technology based on the consumption

Referred to a different region, out from the geographical scope but with similar characteristic

10-15 years old data

50-70% of a full LCI

High uncertainty (30% to 50%)

Attributional process-based approach AND: The following method requirement of the PEF Guide (2013) met: — Dealing with multi-functionality However, the following two method requirements of the PEF Guide (2013) are not met: — End-of-life modelling — System boundary

Very poor

5 Other process or unknown

Global or unknown

≥ 15 years old data

<50% of a full LCI

Very high uncertainty (> 50%)

Attributional process-based approach BUT: None of the following three method requirements of the PEF Guide (2013) are met: — Dealing with multi-functionality — End-of-life modelling — System boundary

839

840

841

842

50

6.3 Requirements regarding foreground specific data collection 843

6.3.1 Raw milk production 844

Raw milk production at the farm is a hotspot for the majority of impact categories. Therefore, raw 845

milk shall always be included in the perimeter of the PEF study. The variability of dairy farming systems 846

(breed, feed supply and rations, grazing or non-grazing, manure management systems) is high, 847

affecting the environmental footprint of the raw milk. 848

Primary data for raw milk production shall be used whenever it is available or can be collected with 849

a reasonable cost and effort, typically when part of the dairy producer’s own supply chain (i.e. 850

whenever the commissioner of PEF study has access to raw milk suppliers). The same rule applies to 851

all dairy ingredients accounting for 5% or more of the total mass of the dairy product. 852

Modelling of raw milk production shall be based on Tab. 16, 17, and 18. Tab. 16 shall be used to 853

determine which purchased farm inputs have to be included in raw milk modelling, whereas Tab. 17 854

shall be used to calculate on farm emissions and Tab. 18 to determine which farm products have to 855

be considered including the allocation method to be used. National Inventory Reports should be used 856

as a leading document for country-specific modelling parameters. 857

858

Tab. 16: Included and excluded inputs on the dairy farm1 859

Farm inputs Subtype Comment

Included

Mineral fertil isers

Nitrogen fertil izer Including all N-containing fertil isers

Phosphorus fertil izer Including all P-containing fertil isers

Potassium fertil izer Including all K-containing fertil isers

Lime Including all Ca-containing fertil isers

Organic fertil isers

Manure Only emissions from manure application should be accounted for

Organic fertil izers Any bio-based fertil iser, such as plant-based fertil iser, manure pellets, biochar.

Dairy cattle Dairy cattle Dairy cows (dry and lactating), calves, young stock until 1 year of

age and young stock over 1 year, heifers.

Energy Electricity Country-specific (from grid) on produced on-site

Diesel All diesel use at farm

Natural gas All natural gas used at farm

Other energy Any other energy input such as propane, wood pellets, etc.

Feed Compound feed All types of compound feed

Roughage All roughage types

Other feeds All purchased other feeds, such as single ingredients, (wet) by-products from industry

Other Bedding material All types of bedding material used to house dairy cattle

Pesticides All pesticides, i .e. herbicides, insecticides, nematocides, fungicides

Silage plastic Packaging etc.

Water Irrigation On farm irrigation for feed crops . differentiate between ground, surface and tap water.

51

Farm inputs Subtype Comment

Drinking and

cleaning water

Differentiate between ground, surface and tap water.

Excluded

Capital goods Stables Excluded until representative datasets are available

Machinery Excluded until representative datasets are available

Feed production

Seeds Excluded until representative datasets are available

Refrigerants Milk cooling Excluded until representative datasets are available 1This table refers to environmental burdens of production of purchased farm inputs that shall be included in the perimeter of the study. 860

861

Tab. 17: Included and excluded on-farm emissions 862

Substance Process Minimum requirement Optional

Included

Methane (CH4) Enteric fermentation

IPCC Tier 2: Animal numbers and animal feeding type (e.g. feedlot cattle, cattle grazing) are taken into account. It is based

on emission factors (Ym) per animal types and on Gross Energy intake (GE). Emission = GE x Ym.

IPCC Tier 3 (considering national specificities): Total dry matter intake

(DMI) and digestibility of feed are added to equation used in Tier 2 or

util ize alternative estimation methods based on country-specific methodology.

Manure storage

IPCC Tier 2: Detailed information about the manure characteristics (calculated based on

gross energy intake, digestibil ity of the feed) and manure management practices (default values).

IPCC Tier 3: Country specific methodologies

and emission factors are used.

Direct nitrous oxide (N2O)

Manure storage

IPCC Tier 1: the total amount of nitrogen excretion in each type of manure management system is multiplied by an

emissions factor for that type of manure management system (default values used).

IPCC Tier 2: As tier 1 but country-specific data for some or all variables are

used. IPCC Tier 3: Util izes alternative estimation methods based on

country-specific methodology.

Manure excretion on the pasture

Manure application

IPCC Tier 1: Amount of nitrogen from manure artificial fertil izer or crop residues applied to soils is multiplied by a default emission factor.

IPCC Tier 2: As Tier 1 but with country specific emission factors. IPCC Tier 3: Util izes

alternative estimation methods based on country-specific

methodology.

Nitrogen

fertil izer application

Crop residues4

Organic soils (peat)

IPCC Tier 1: Hectares of managed or drained organic soils multiplied by a default

emission factor.

IPCC: Tier 2: As Tier 1 but with country specific

emission factors. IPCC: Tier 3: Util izes alternative estimation

methods based on

52

Substance Process Minimum requirement Optional

country-specific methodology.

Mineral soils IPCC: Tier 1: Amount of nitrogen in mineral soils that is mineralized multiplied by a default emission factor.

IPCC Tier 2: As tier 1 but with country specific emission factors.

IPCC Tier 3: Util izes alternative estimation methods based on

country-specific methodology.

Indirect

nitrous oxide due to N volatil ization

(ammonia and nitric oxides)2

Manure

storage

IPCC Tier 1: Nitrogen volatil ization

multiplied by a default emission factor.

IPCC Tier 2: As tier 1 but

country-specific emission factor used. IPCC Tier 3: Util izes

alternative estimation methods based on country-specific methodology.

Manure

application

Manure excretion in

the pasture

Nitrogen

fertil izer application

Indirect nitrous oxide due to N leaching3

Manure application

IPCC Tier 1: Nitrogen leaching multiplied by a default emission factor.

IPCC Tier 2: As tier 1 but country-specific emission factor used. IPCC Tier 3: Util izes

alternative estimation methods based on country-specific methodology.

Manure excretion in

the pasture

Nitrogen fertil izer

application

Crop residues4

Ammonia (NH3) and

nitric oxides (NOx)

Manure storage

EMEP/EEA Tier 2: based on livestock numbers; total nitrogen excretion rates

(calculated based on IPCC guidelines); proportion of nitrogen excreted in l ivestock buildings, uncovered yards and grazing; proportion of nitrogen excreted as total

ammoniacal nitrogen (TAN) and proportion of the excretion place; amount of manure handled as slurry or as solid manure; use of bedding for animals; manure storage

system; and amount of manure spread on fields

EMEP/EEA Tier 3: Util izes alternative

estimation methods based on country-specific methodology.

Manure application

Manure excretion in the pasture

Nitrogen fertil izer application

Phosphate (PO4-)

Manure application

Amount of phosphorus applied

Util izes alternative estimation methods based on country-specific methodology.

Manure

excretion in the pasture

Artificial fertil izer application

53

Substance Process Minimum requirement Optional

Particulate matter (PM2.5)

Animal housing

EMEP EAA tier 2: based on share of time animals spend in the animal house and share of population kept in slurry based

systems

EMEP EAA Tier 3: country specific emission factors or

methods.

Non-methane

volatile solids (NMVOC)

Silage feeding EMEP EAA Tier 2: based on gross feed intake

(country specific or default), time animals spend indoors during a year, fraction of silage feed during housing, volatile solid excreted (country specific if possible)

EMEP EAA Tier 3:

country specific emission factors or methods.

Housing

Grazing

Nitrate (NO3) Manure application

IPCC Tier 1: Nitrate leaching is based on multiplication of the amount of nitrogen

excreted or added to soils by a default fraction of leached nitrogen.

IPCC Tier 2: As tier 1 but country-specific leaching

factor and or nitrogen excretion. IPCC Tier 3: Util izes alternative estimation

methods based on country-specific methodology.

Manure excretion in the pasture

Artificial fertil izer

application

Crop residues4

Carbon dioxide (CO2)

Application of l ime

IPCC Tier 1: Amount of l ime (l imestone or dolomite) applied multiplied by a default emission factor.

IPCC: Tier 2: As tier 1 but with country specific emission factors.

IPCC Tier 3: Util izes alternative estimation methods based on country-specific

methodology.

Application of

urea

IPCC Tier 1: Amount of urea applied

multiplied by a default emission factor.

IPCC: Tier 2: As tier 1 but

with country specific emission factors. IPCC Tier 3: Util izes alternative estimation

methods based on country-specific methodology.

Fuel combustion

Depending on available dataset. Use fuel and country specific heating values and emission factors.

Heavy metals Application of manure

Ensure heavy metal balance, i.e. include heavy metal inputs from manure, fertil izers

and atmospheric deposition. Consider outputs from leaching, soil deposition and harvesting.

Pesticides Application of

pesticides

Country and crop specific amounts of active

component from pesticides applied. 100% of pesticides applied emitted to the soil.

Excluded

Refrigerants Milk cooling Excluded, due to lack of data.

Carbon dioxide (CO2)

Carbon sequestration

Excluded: CMWG guidelines: Changes in soil carbon levels are regarded as changes in carbon stocks, and therefore, shall not be included in the PEF impact category ‘climate change’, unless the changes are related to

land use change that happened less than 20 years before the assessment year.

54

1 If a PEF study concerns a comparative assertion, methods to calculate emissions shall be identical. 863 2 N volatilization in line with NH3 and NOx emission elsewhere in this table. 864 3 N leaching in line with nitrate leaching elsewhere in this table. 865 4 Include crop residues occurring during harvesting, meadowing, grassland renewal, crop rotation and plant fertilizers. 866 867

Tab. 18: Allocation methods to be used for products produced on dairy farms 868

Farm products Description Allocation method

Raw milk Raw milk delivered for

consumption.

Biophysical allocation (IDF, 2015)

Dairy products

produced on farm

Any dairy product directly

sold for consumption.

If both raw milk and dairy products are produced on

the farm use system subdivision for on farm dairy processing.

Sold l ive dairy cattle Dairy cattle sold for

fattening or replacement.

Biophysical allocation (IDF, 2015)

Dead dairy cattle

leaving the farm

Dairy cattle that died on

the farm.

No allocation.

Manure as residual product

Manure is exported form the farm as product with

no economic value.

No allocation: burden allocated to other products produced at farm, including pre-treatment of

manure.

Manure as co-product Manure is exported from

the farm as product with economic value.

Economic allocation of the upstream burden shall be

used for manure by using the relative economic value of manure compared to milk and live animals at the farm gate. Biophysical allocation based on IDF rules shall be applied to allocate the remaining emissions

between milk and live animals. Environmental burden form manure treatment is allocated to manure as co-product.

Manure as waste Manure is not used to produce products but treated as waste.

Apply end-of-life formula and allocate environmental burden to other products produced on the farm, including treatment of manure.

Sold non-dairy products.

Sold feed, arable products and non-dairy animal

products, non-dairy animals.

If both raw milk and non-dairy products are produced on the farm use system subdivision for non-dairy

farming activities.

Energy produced on

farm

Any type of energy

produced at farm, such as solar energy, biogas, heat-recovery and wind-

energy.

If both raw milk and energy are produced on the farm

use system subdivision for on farm energy production. Within the assessed system boundary, energy may be produced from renewable sources. If

renewable energy is produced in excess of the amount consumed for dairy production and it is provided to third parties, this may only be credited to the dairy products assessed provided that the credit

has not already been taken into account in other schemes.

869

All modelling requirements shall be aligned with the Cattle Model Working Group8 recommendations 870

(EC-JRC 2015, CMWG_final_baseline_model.pdf). 871

8 The Cattle Model Working Group (CMWG) was set up in July 2014 and consisted of a transversal group of

experts, representing the dairy PEF pilot, the meat PEF pilot, the leather PEF pilot, the animal feed PEF pilot, the

55

Moreover 872

Feed production: priority should be given to specific data, whenever possible. Feed 873

production should be handled in conformance with the requirements from the PEFCR on 874

“Feed for food producing animals” and country of origin of each feed material should be 875

specified. 876

Water use: for crops production used as feed should be regionalised whenever the origin of 877

the feed is known or can be assumed. 878

Land use change and deforestation: land use change shall be assessed in the upstream feed 879

production, in accordance with the PEF Guide (European Commission 2013) or further 880

operational recommendation from the TAB. Land use change related to cattle grazing should 881

be considered whenever robust supporting information is available (see below). The PEF guide 882

prescribes to include land use change related CO2 emissions, but allows only to separately 883

report land use emissions as ‘Additional Environmental Information’. The difference between 884

land use and land use change can be confusing. Therefore, we explain how to deal with this in 885

the case of dairy. Land use change refers to any long term change in the type of use of a plot 886

of land directly required to produce dairy. In relation to dairy there are four categories of land 887

use between which changes in use are possible: 1) land used for infrastructure or buildings, 2) 888

natural land use, 3) arable land use and 4) grassland use. Land use refers to the changes in 889

carbon stock in soils without changing between these four types of land use. For raw milk 890

production land use change due to deforestation is most relevant in relation to production of 891

certain feed ingredients (mainly soy and palm oil). On the dairy farm itself often both arable 892

(mainly maize silage production) and grassland use occur. Often the plot of land used for 893

arable production is changed between different years. The changes in carbon stock that occur 894

from these kind of crop rotations, however, should be classified as land use and not land use 895

change, since over the long term the net amount of farm land used for arable or grassland 896

does not change. Only if share of grass- and arable-based roughage in the diet of the cow is 897

actually changing over time, this should be considered to result in land use change. 898

Grassland management: As per the proposition of the CMWG, carbon sequestration and 899

release related to grassland management (i.e. land use effects) shall be considered when 900

sufficient information is available (EC-JRC 2015). This information however cannot be 901

considered in the calculation of the default EF impact categories. Moreover, the information 902

pet food PEF pilot, the European Commission Directorate-General for the Environment (EC/DG-ENV), the European Commission Joint Research Centre (EC-JRC), the Food and Agriculture Organization of the United Nations (FAO), and the European Food Sustainable Consumption and Production Round.

56

shall be included under “additional environmental information” if specified in a supporting 903

PEFCR (PEF Guide). If no primary data on the type of grass is available, no carbon sequestration 904

shall be considered (conservative approach). When research provides an average value 905

representative of the part of grass in the European feed supply for dairy systems (or at 906

national scale), this can be used. To ensure consistency between carbon sequestration and 907

the release fluxes (i.e. carbon destocking), a carbon release factor has to be considered in 908

relation with land use change and grassland management practices. As described in the FAO 909

guidelines on the "Environmental performance of animal feeds supply chains" (LEAP 2015a), 910

it is recommended to estimate land use change using the ENVIFOOD method. The 911

ENVIFOOD/PAS2050 method identifies three different situations. Applied to the French 912

context, the carbon release represents 160 kg C/ha/year for change of grassland to arable 913

land (Dollé et al., 2013). This carbon release factor can be adapted to other national or EU 914

contexts providing scientific evidence. In the future, default destocking factors for crops 915

should be proposed. Various research projects are already looking at this topic. 916

Fat and protein content: shall be documented and the corresponding amount of fat and 917

protein corrected raw milk (FPCM) shall be reported. See section 6.10 for details. 918

919

Raw milk used in dairy products generally comes from multiple dairy farms. A representative sample 920

of farms in the supply chain should be defined, in a way that properly represents the variability of the 921

dairy systems. Main aspects influencing such variability, and which should be taken considered when 922

defining the samples, are: 923

Breed; 924

Feed supply and rations; 925

Average milk production per cow 926

Grazing vs. non-grazing systems; 927

Manure management systems. 928

Given the seasonal variability, all data should be collected for a minimum of 1 year of exploitation of 929

each dairy farm. Average data collected over 4+ years is preferable, when available. Special attention 930

should be paid on the origin of feed used in the rations. Typically, maize-based meals of European 931

dairy farms are generally produced in Europe, while soy-based meals can originate from overseas 932

(United States, Brazil, Argentina). 933

Tab. 19 summarizes the data that typically have to be collected when modelling raw milk production 934

with primary data: 935

936

57

Tab. 19: Typical foreground specific activity data for raw milk modelling 937

Parameter Unit

General information

% of supply chain % (of kg FPCM)

Breed -

Number of lactating cows -

Age at first calving months

Replacement rate %

Dairy farm area ha

Manure management system -

Time spent in stable days/y

Input parameters

Feed for lactating cows as grazed grass kg/y

Feed for lactating cows as hay or haylage kg/y

Feed for lactating cows as grass silage kg/y

Feed for lactating cows as maize silage kg/y

Feed for lactating cows as wheat silage kg/y

Feed for lactating cows as soybean meal kg/y

Feed for lactating cows as compound feed kg/y

Feed for lactating cows as agricultural by-products kg/y

Feed for heifers as grazed grass kg/y

Feed for heifers as hay or haylage kg/y

Feed for heifers as grass silage kg/y

Feed for heifers as maize silage kg/y

Feed for heifers as wheat silage kg/y

Feed for heifers as soybean meal kg/y

Feed for heifers as compound feed kg/y

Feed for heifers as agricultural by-products kg/y

Milk powder for calves kg/y

Bedding materials kg/y

Drinking water m3/y

Cleaning water m3/y

Electricity used on farm kWh/y

Fuel oil used on farm MJ/y

Natural gas used on farm MJ/y

Output parameters

Milk production (total sold) kg/y

Milk fat content g/l

Milk protein content g/l

Production of cull cows sold to slaughter or further fattening kg l ive weight/y

Production of calves sold for further fattening kg l ive weight/y

NO3 from manure excreted and applied to the pasture kg/y

P from manure excreted and applied to the pasture kg/y

58

938

Guidance to assess the data quality of raw milk modelled with primary data is provided in Tab. 20. 939

Tab. 20: DQR guidance for raw milk production 940

Quality

rating

Time representativeness Technological representativeness Geographical

representativeness

1 Production average over 2+ years, in the previous 5 years,

with respect to 2016

Sample of farms representing >80% of total supply chain

All areas in supply chain

2 Production average over 2+

years, in the previous 10 years, with respect to 2016

Sample of farms representing 60-

79% of total supply chain

Selected areas

representing >50% of supply chain

3 Production average for a single year, in the previous 5 years, with respect to 2016

Sample of farms representing 40-59% of total supply chain

Single area representing 30-49% of supply chain

4 Production data for a single year, in the previous 10 years,

with respect to 2016

Sample of farms representing 20-39% of total supply chain

Single area representing <30% of supply chain

5 Production data for a an

unknown period or a period lower than 1 year

Single farm or sample of farms

representing <20% of total supply chain

Unknown or proxy

941

In situations where several raw milk supply chains are involved in the life cycle of a single dairy product 942

(e.g. raw milk is supplied from local farms but milk powder is supplied from the market) , separate DQR 943

assessment should be made for each supply chain and documented accordingly. 944

945

In cases where primary data for raw milk production cannot be used (i.e. only when the study 946

commissioner cannot access information on the raw milk supply chain(s)) , section 6.4 provides 947

guidance on semi-specific data to be used in the PEF of dairy products. 948

949

6.3.2 Transport from dairy farm to processing unit 950

Raw milk is typically collected from several farms on a daily basis. A refrigerated truck leaves the dairy 951

processing unit and gets filled up while collecting raw milk at the different dairy. When available, 952

primary data should be collected on the total fuel consumption per tonne of raw milk collected, 953

accounting for the refrigeration in the truck. Alternatively, a weighted average transport distance can 954

be calculated and an appropriate secondary dataset for refrigerated bulk transport may be used ( 0.4 955

L diesel/km travelled, or 0.0023 L diesel/kg milk transported). 956

In cases where primary data for raw milk collection is not available, section 6.4 provides guidance on 957

semi-specific data to be used in the PEF of dairy products. 958

959

59

6.3.3 Dairy processing 960

Primary data shall be used to model dairy processing whenever available. The manufacturing of dairy 961

products is typically a multi-processes activity, starting with a single common input (raw milk) and 962

resulting in numerous products with various nutritional properties. Section 6.10 details how multi-963

functionality of dairy processing shall be handled. Foreground specific data required for dairy 964

processing is presented in Tab. 21. 965

966

Tab. 21: Foreground specific activity data required for dairy processing 967

Item Complementary information Unit

Input parameters

Raw milk Mass of FPCM kg/y

Other dairy inputs

Mass and dry matter (DM) content of any other dairy input in the product's formulation (e.g. cream, skimmed milk, milk powder, whey, etc.)

kg/y

Cleaning agents Mass and types of cleaning agents used in the dairy unit kg/y

Refrigerants Mass and types of refrigerants used in the dairy unit kg/y

Energy Amount and type of fuel (natural gas, fuel oil, diesel, biogas, etc.) for heat

and electricity use (from grid, produced on-site) for all activities at the dairy unit, including storage at the local warehouse. Emissions (CO2, NOx, SO2, particles) related to fuel combustion shall also be calculated and included (not included in secondary datasets for fuel production). Country

specific values for energy content of combusted natural gas shall be used when available. IEA data can be used for that purpose.

kWh/y or

MJ/y

Water Volume of water used. A regionalized (i.e. minimally country-specific) water flow shall be used in the model.

m3/y

Output parameters

Co-products Mass and dry matter content of every co-product kg/y

Wastewater Volume and COD content of wastewater released to treatment m3/y

968

Guidance to assess the data quality of dairy processing modelled with primary data is provided in Tab. 969

22. 970

971

60

Tab. 22: DQR guidance for dairy processing 972

Quality rating

Time representativeness Technological representativeness Geographical representativeness

1 0-1.9 years (age of data) with respect to 2016

All amounts and types of inputs and outputs are known and reported. Energy and water use are attributable to specific products.

Origin of all materials and energy carriers are known and reported

2 2-4.9 years with respect to 2016

All amounts and types of inputs and outputs are known and reported. Energy

and water use are reported for an entire process l ine or the whole dairy unit.

Origin of >60% of materials and energy

carriers are known and reported

3 5-9.9 years with

respect to 2016

Amounts and types of all main inputs and

outputs (raw milk, dairy ingredients, energy, sugar, fruits, co-products, wastewater) are known and reported.

Proxys are used for other inputs or outputs. Energy and water use are attributable to specific products.

Origin of 40-60% of

materials and energy carriers are known and reported

4 10-14.9 years with respect to 2016

Amounts and types of all main inputs and outputs (raw milk, dairy ingredients, energy, sugar, fruits, co-products,

wastewater) are known and reported. Energy and water use are reported for an entire process l ine or the whole dairy unit.

Origin of 20-39% of materials and energy carriers are known and

reported

5 >15 years with respect to 2016

Only amounts and types of raw milk, dairy ingredients and co-products are

known and reported. Proxys are used for all other inputs or outputs.

Origin of materials and energy carriers are not

reported.

973

In cases where primary data for dairy processing cannot be used, section 6.4 provides guidance on 974

default data to be used in the PEF of dairy products. 975

976

Wastewater at dairy processing 977

The effluent from a dairy processing unit is essentially composed of wastewater from pre-rinse, inter-978

rinse and clean-in-place rinse-down operations together with material losses from the dairy products. 979

Dairy residues in the wastewater essentially drive an organic-rich effluent waste with a high carbon 980

organic demand (COD). Wastewater from dairies can be treated in municipal sewage treatment plants. 981

However, no life cycle inventory (LCI) data representative of such treatment is yet available in LCI 982

databases. To evaluate the surplus energy required for the treatment of dairy wastewater due to the 983

excess COD, a dilution factor should be applied. The rationale is that sewage treatment plants are 984

characterized by an input COD reduction capacity and an output COD level; therefore, treating a 985

higher-COD wastewater can be approximated by treating a higher volume of same-COD-level 986

wastewater. The dilution factor is calculated as the ratio of the effluent COD at the dairy unit and the 987

COD input in a reference LCI dataset. 988

61

989

The ecoinvent dataset "Treatment, potato starch production effluent, to wastewater treatment, class 990

2/CH U " with input COD content of 2 g/l shall be used as reference. This value fits within values 991

sampled in 18 French dairy sites, with COD content in the wastewater effluent ranging from 0.72 g/l 992

to 5.29 g/l (AFNOR 2014). 993

994

The dilution factor shall therefore be calculated as: 995

𝐶𝑂𝐷_𝐷𝑖𝑙𝑢𝑡𝑖𝑜𝑛 _𝐹𝑎𝑐𝑡𝑜𝑟 = 𝐶𝑂𝐷𝑒𝑓𝑓𝑙𝑢𝑒𝑛𝑡 (𝑔/𝑙)

𝐶𝑂𝐷𝑟𝑒𝑓 (𝑔/𝑙)=

𝐶𝑂𝐷𝑒𝑓𝑓𝑙𝑢𝑒𝑛𝑡

2 996

Equation 2: Dilution factor for modelling wastewater from dairy processing 997

with 998

CODeffluent = COD in effluent wastewater at dairy unit (g/l) 999

CODref = COD in reference dataset = 2 g/l 1000

1001

6.3.4 Non-dairy ingredients 1002

Primary data shall be used to model the supply chain of non-dairy ingredients (e.g. sugar, fruit 1003

preparation, salt, yeast, ferments, rennet, vegetal oils) whenever available. Typically, the following 1004

data should be collected: 1005

Mass of each non-dairy ingredient in the product's formulation 1006

Country of production of each non-dairy ingredient 1007

Transport mode and distance to the dairy unit 1008

Packaging type and amount of each non-dairy ingredient 1009

1010

For sugar, it shall be specified if originates from sugar beet or from sugarcane. It shall be specified 1011

when non-dairy ingredients are kept and stored under refrigerated conditions. 1012

Secondary datasets may be used to represent the production of the non-dairy ingredients, their 1013

transport and packaging. In cases where primary data cannot be used, section 6.4 provides guidance 1014

on default data to be used in the PEF of dairy products. 1015

1016

62

6.3.5 Packaging 1017

The following definitions apply and shall be used: 1018

Primary packaging: Material that first envelops the product. For dairy products, primary 1019

packaging can consist either of a container (bottle, beverage carton, cup, jar, pouch, bag) and 1020

a closure (lid, cap), or of a wrapper, and a label. 1021

Secondary packaging: Package or containment of a primary package. Multipacks and labels 1022

(on top of the secondary packaging) are considered as secondary packaging. 1023

Tertiary packaging: Packaging conceived so as to facilitate handling and transport of a number 1024

of sales units or grouped packaging in order to prevent physical handling and transport 1025

damage (i.e. pallet, intermediate sheet, shrink wrap). 1026

Dairy products are sold in a wide variety of packaging materials and formats. Some products, such as 1027

dried whey products, are also sold in bulk. Whenever possible, site-specific data should be used to 1028

model the production of dairy products primary packaging: site-specific data for packaging are 1029

presented in Tab. 23. Secondary and tertiary packaging can be modelled using secondary data (see 1030

6.4.3) 1031

Tab. 23: Foreground specific activity data required for packaging 1032

Item Complementary information Unit

Bill of materials Mass of every material contained in the packaging, including recycled content

g/unit

Capacity Volume or mass of product in each packaging unit l or g

Energy Amount and types of fuel for heat and electricity used for manufacturing the packaging

kWh/unit or MJ/unit

Water Volume of water used for manufacturing the packaging m3/unit

Transport Transport mode and distance from packaging manufacturing plant

to dairy unit

km

1033

Guidance to assess the data quality of packaging modelled with primary data is provided in Tab. 18: 1034

63

Tab. 24: DQR guidance for packaging 1035

Quality rating

Time representativeness Technological representativeness Geographical representativeness

1 0-1.9 years with respect to 2015

Complete bil l of materials is known and reported. Energy and water use for packaging manufacturing are known.

Packaging manufacturing place is known and origin of main materials is

reported.

2 2-4.9 years with

respect to 2015

Complete bil l of materials is known and

reported. Energy and water use for packaging manufacturing are estimated from published sources or extrapolated..

Packaging

manufacturing place is known and origin of main materials is estimated.

3 5-9.9 years with respect to 2015

Bill of materials is partly known and reported. Energy and water use for

packaging manufacturing are estimated from published sources or extrapolated..

Packaging manufacturing place is

unknown and origin of main materials is estimated.

4 10-14.9 years with respect to 2015

Only the main materials are known and reported. Energy and water use for packaging manufacturing are unknown.

n/a

5 >15 years with respect to 2015

Proxys are used for main materials . Energy and water use for packaging manufacturing are unknown.

n/a

1036

In cases where primary data for packaging cannot be used, section 6.4 provides guidance on default 1037

data to be used in the PEF of dairy products. 1038

For container glass, the quality rating for time representativeness between 2 and 4.9 years, with 1039

respect to 2015, is considered equivalent to 1, as current technologies for container glass production 1040

have a time representativeness of 5 years (i.e., no major technological changes are foreseen in shorter 1041

time period). 1042

1043

6.4 Requirements regarding background generic data and data gaps 1044

6.4.1 Raw milk production 1045

In cases where primary data for raw milk production cannot be used, semi-specific datasets can be 1046

used in PEF studies of dairy products, following the guidance below. 1047

Step 1: Identification of dairy systems relevant to the supply chain. If it can be determined that a 1048

specific dairy system, or combination of dairy systems is relevant to the supply chain of raw milk used 1049

in the dairy product(s) assessed, secondary data representative of such dairy systems can be used (or 1050

combined) providing they comply with all requirements from this PEFCR (e.g. emissions modelling, 1051

64

allocation, land use change. The selection of those systems should be properly justified and 1052

documented. 1053

The different dairy systems available from the PEF/OEF LCI database shall be used: 1054

Grazing (excluding organic), production mix 1055

Mixed systems (excluding organic), production mix 1056

Non-grazing (excluding organic), production mix 1057

Organic, production mix 1058

1059

Step 2: Use of national average. When the nature and specificities of the upstream dairy farming 1060

systems cannot be determined, an existing inventory dataset representative of the national average 1061

should be used. The PEF/OEF LCI database provides secondary data for the main dairy producers in 1062

the EU: France, Netherlands, Italy, Germany and the UK. National LCI datasets from other commercial 1063

LCI databases can be used for other countries providing they comply with all requirements from this 1064

PEFCR (e.g. emissions modelling, allocation, land use change). 1065

1066

Step 3: Use of EU-28 average. When no data exists from LCI databases or from published literature, 1067

representing the national average raw milk production, the EU-28+EFTA (for EU context) secondary 1068

dataset from the PEF/OEF LCI database shall be used as a placeholder. 1069

1070

6.4.2 Dairy processing and non-dairy ingredients 1071

In cases where primary data for dairy processing cannot be used, the default activity data below 1072

should be used in the PEF study. 1073

1074

Liquid milk 1075

When primary data on the production of liquid milk is not available, the default activity data from Tab. 1076

25 shall be used: 1077

Tab. 25: Default l ist of ingredients for 1 l of l iquid milk, unpackaged 1078

Whole milk Semi-skimmed milk Skimmed milk

Ingredient Amount (g) Amount (g) Amount (g)

Raw milk 1000 1000 1000

1079

For skimming of liquid milk, the following ratios of co-product shall be considered, based on an input 1080

of 1 kg raw milk: 1081

65

Skimmed milk: 900 g / kg raw milk 1082

Cream 42%: 100 g / kg raw milk 1083

1084

Dried whey products 1085

When primary data on the production of dried whey products is not available, the default activity data 1086

from Tab. 26 shall be used: 1087

1088

Tab. 26: Default l ist of ingredients for 1 kg of dried whey products, unpackaged 1089

Ingredient

Whey

powder

Lactose

powder

Whey protein

concentrate (WPC)

Whey protein

isolate powder

High fat whey

protein concentrate

powder

Amount (kg DM)

Amount (kg DM)

Amount (kg DM)

Amount (kg DM)

Amount (kg DM)

Whey (thin or thick)* 0.97 1 0.97 0.72 0.5

Fat** 0.03 0 0.03 0.28 0.5

* Whey can be thick or thin whey 1090

** Fats can be milk fat or vegetable fats such as soy bean oil or palm oil, depending on the product recipe 1091

1092

The following typical dry matter (DM) content of each input and product shall be considered: 1093

Thin whey: 4.8% 1094

Thick whey: 26.5% 1095

Whey powder: 96.5% 1096

Lactose powder: 99.8% 1097

Whey protein concentrate (WPC): 94.0% 1098

Whey protein isolate powder: 95.0% 1099

High fat whey protein concentrate powder: 98.0% 1100

The dry matter content of WPC can range between product varieties from 65% to 94%. 1101

1102

66

Cheeses 1103

When primary data on the production of cheese is not available, the default activity data from Tab. 27 1104

shall be used: 1105

Tab. 27: Default l ist of ingredients for 1 kg of cheese, unpackaged 1106

Fresh cheese Soft cheese Semi-hard cheese Hard cheese

Ingredient Amount (g) Amount (g) Amount (g) Amount (g)

Raw milk 2500 7000 9000 10000

Cream 500 0 0 0

Salt 0.2 14 12 8

Calcium chloride 0 0.2 0.2 0.2

Rennet 0 2 2.5 2

Bacteria and yeast 0.05 0.15 0.15 0.15

1107

Whey (or thin whey) is a co-product from cheese production. The following default ratios of whey per 1108

kg of cheese shall be considered: 1109

Fresh cheese: 1.5 kg whey / kg 1110

Soft cheese: 6 kg whey / kg 1111

Semi-hard cheese: 7.5 kg whey / kg 1112

Hard cheese: 9 kg whey / kg 1113

1114

Fermented milk products 1115

When primary data on the production of fermented milk products is not available, the default activity 1116

data from Tab. 28 shall be used: 1117

1118

Tab. 28: Default l ist of ingredients for 1 kg of fermented milk products, unpackaged 1119

Spoonable, plain Spoonable, flavoured Spoonable, fruited

Ingredients Amount (g) Amount (g) Amount (g)

Skimmed milk 950 860 700

Cream 42% 30 30 80

Skimmed milk powder 20 15 30

Ferments 0.15 0.15 0.15

Sugar 0 100 40

Flavours 0 4 0

Fruit preparation 0 0 150

1120

67

Butterfat products 1121

When primary data on the production of butterfat products is not available, the default activity data 1122

from Tab. 29 shall be used: 1123

1124

Tab. 29: Default l ist of ingredients for 1 kg of butterfat products, unpackaged 1125

Butter, unsalted Butter, salted Dairy spreads

Ingredient Amount (g) Amount (g) Amount (g)

Raw milk 20000 20000 0

Butter 0 0 400

Buttermilk 0 0 250

Skimmed milk 0 0 250

Salt 0 20 0

Ferments - - -

1126

Buttermilk and skimmed milk are co-products from butter production. A default ratio of 1 kg 1127

buttermilk per kg of butter and 18 kg skimmed milk per kg butter shall be considered. 1128

1129

Consumables 1130

When primary data on consumables (energy, water, cleaning agents and refrigerants) are not 1131

available, the default activity data in Tab. 30 shall be used for all subcategories. 1132

1133

Tab. 30: Default data for consumables used in dairy processing 1134

Consumable Unit Liquid

milk

Dried whey

products Cheeses

Fermented

milk products

Butterfat

products

Electricity Wh/kg product 77 430 413 137 435

Thermal energy kJ/ kg product 441 10753 1938 590 1947

Total Energy kJ/ kg product 718 12301 3425 1083 3513

Water L/ kg product 1.6 1.5 6.7 3.2 14.1

Cleaning agents (acid)

g/ kg product 30 30 30 30 30

Cleaning agents (base)

g/ kg product 60 60 60 60 60

Refrigerants g/ kg product 5.00E-6 1.00E-6 5.00E-6 5.00E-6 5.00E-6

1135

Wastewater treatment 1136

When primary data on the amount of wastewater to be treated and its COD content are not available, 1137

the default values in Tab. 31 shall be used. 1138

68

Tab. 31: Default data for wastewater from dairy processing 1139

Consumable Unit Liquid milk

Dried whey products

Cheeses Fermented

milk products Butterfat products

Wastewater to

treatment l/kg product 1.6 11.5 9.4 4.6 14.12

COD content g/ kg product 4.25 32.50 30.00 20.70 45.40

1140

The procedure described in section 6.3.3 shall be applied, for the modelling of the wastewater flow. 1141

1142

6.4.3 Packaging 1143

When primary data on packaging is not available, the default activity data in Tab. 32 shall be used. 1144

Tab. 32: Default bil l of materials for dairy products primary packaging 1145

Sub-category Packaging Amount product

Packaging material Amount (g)

Liquid milk Multilayer carton (UHT) 1000 ml LPB 21.2

Aluminium 1.38

LDPE 5.315

HDPE (closure) 1.34

PP (closure) 1.39

Multilayer carton (PAST) 1000 ml LPB 22.75

LDPE 3.24

HDPE (closure) 1.38

LDPE (closure) 1.25

Plastic (HDPE et PP) bottle 1000 ml HDPE or PP 40

Aluminium (closure) 0.04

HDPE (closure) 3

Returnable glass bottle 1000 ml Glass, white 650

Aluminium (closure) 0.04

LDPE (label) 1

Stand-up pouch 1000 ml LDPE 3.81

PP 5.82

Other (PP) 6.1

Plastic (PET) bottle 1000 ml PET 40

HDPE (closure) 1.7

Aluminium (closure) 0.04

LDPE (label) 1

Dried whey products

Big bag 1000 kg PP 1.93

Plastic (LDPE) fi lm 0.887

Kraft paper bag 25 kg Plastic (LDPE) fi lm 0.073

Kraft paper, bleached 0.256

Cheeses Plastic foil 250 g PP 5

Plastic box 250 g PET 7.32

69

Sub-category Packaging Amount

product

Packaging material Amount

(g)

Aluminium paper wrap 60 g Aluminium 0.19

Wax 0.03

Paper 0.10

Paper foil 250 g Paper 1.44

Wooden box 250 g Wood 15

Fermented milk products

Plastic cup 125 g PS 3.66

Aluminium (closure) 0.47

PP (closure) 0.25

Plastic cup 500 g PET 14.64

Aluminium (closure) 0.86

PP (closure) 0.45

Glass jar 125 g Glass 133

Aluminium (closure) 0.47

PP (closure) 0.25

Paper cup 125 g Paper 10.2

Aluminium (closure) 0.47

PP (closure) 0.25

Plastic bottle 100 ml HDPE 5.2

Board 13

Aluminium (closure) 15

Plastic bottle 1000 ml HDPE 40

PP (closure) 4

LDPE (label) 1

Multilayer carton 1000 ml LPB 22.15

Aluminium foil 0.2

LDPE 4.6

HDPE (closure) 1.38

LDPE (closure) 1.25

Butterfat products Aluminium foil laminated paper

250 g Aluminium 0.76

Lacquer 0.06

Wax 0.4

Paper 1.44

Ink 0.7

Plastic cup 250 g PET 7.32

PET (closure) 2

Aluminium foil laminated paper

10 g Aluminium 0.152

Lacquer 0.012

Wax 0.08

Paper 0.288

Ink 0.14

Preformed plastic cup 10 g PET 1

PP (closure) 0.01

Butter paper 250 g Paper 1.44

(c) = closure ; (l) = label 1146

70

1147

By default, all materials except for glass are considered 100% virgin materials. A cullet content of 52% 1148

is considered by default for glass packaging. For products which format is not listed above, a rule of 1149

three based on the most similar product should be applied to calculate the amount of different 1150

packaging materials. Tab. 33 and Tab. 34 below provide default data to be used for the supply of 1151

primary packaging and for returnable glass bottles. 1152

1153

Tab. 33: Default parameters for the supply of primary packaging 1154

Packaging Transport mode Transport distance (km)

Beverage carton Truck 500

Plastic bottle Truck 1000

Plastic cups Truck 1000

Glass bottle Truck Train Boat

350 39 87

Flexible packaging (foil, wrapper, paper) Truck 974

1155

Tab. 34: Default parameters for returnable glass bottles 1156

Parameter Amount Unit

Reuse rates (number of re-use)9 17.5 in UK context of milk delivery 20 (for company owned pools )

30 (for third party operated pools)

-

Tap water 0.8 l/bottle/washing cycle

Natural gas 0.07 MJ/bottle/washing cycle

Electricity 0.06 kWh/bottle/washing cycle

Sodium hydroxide 1 g/bottle/washing cycle

Hydrochloric acid 0.3 g/bottle/washing cycle

1157

For secondary and tertiary packaging, the default data from Tab. 35 shall be used. 1158

1159

Tab. 35: Default parameters for secondary and tertiary packaging, per kg of dairy product 1160

Material Amount Unit

Carton boxes 24 g/kg product

Separators 1.6 g/kg product

LDPE plastic wrap 1.5 g/kg product

Pallet 6 g/kg product

1161

9 Packaging Working Group guidance document, version 1.0 – May 2016

71

6.5 Data gaps 1162

In this PEFCR, the recommendations regarding default data to be used when no primary data are 1163

available are provided. Therefore, no data gaps are foreseen. According to European Commission 1164

(2013), “data gaps exist when there is no specific or generic data available that is sufficiently 1165

representative of the given process in the product’s life cycle”. 1166

1167

6.6 Distribution 1168

When primary data on distribution is not available, the default parameters below shall be used. 1169

Tab. 36: Default parameters for the distribution of final dairy products 1170

Parameter Final dairy products

Processing to distribution centre Refrigerated* truck, 16-32t, EURO4, 150 km Allocation per mass

Distribution centre to point of sale Refrigerated* truck, 7.5-16t, EURO 4, 50 km Allocation per mass

Point of sale to consumer home 65% by car, 4.8 km 35% by other means of transport, neglected Allocation per item, considering 20 items purchased (i.e. 5% of the journey is allocated to each item) with following criteria:

Liquid milk: 1 item = 1000 ml

Cheese: 1 item = 100 g dry matter

Fermented milks: 1 item = 500 ml

Butterfat products: 1 item = 250 g

*Except for UHT liquid milk where ambient transport shall be considered 1171

1172

Tab. 37: Parameters for dairy products storage in the distribution stage 1173

Parameter Liquid milk Dried whey products

Cheeses Fermented milk products

Butterfat products

Storage duration at dairy processing warehouse (*)

1 day, refrigerated or 7 days, ambient

7 days, ambient temperature

3 days, refrigerated

3 days, refrigerated

3 days, refrigerated

Storage duration at distribution centre

1 week n/a 1 week 1 week 1 week

Storage volume at distribution centre

3 times the product’s volume

n/a 3 times the product’s volume

3 times the product’s volume

3 times the product’s volume

Storage duration at point of sale

3 days, refrigerated or 14 days, ambient

n/a 5 days, refrigerated

3 days, refrigerated

5 days, refrigerated

Storage volume at point of sale

3 times the product’s volume

n/a 3 times the product’s volume

3 times the product’s volume

3 times the product’s volume

(*) Energy use for storage at the dairy processing unit is already included in the stage "dairy processing". 1174

1175

72

Default values for energy and refrigerants consumption are retrieved from the issue paper “PEF-1176

OEF_Distribution_DefaultData_Dec2015_v2.1_final.pdf”. A ceiling height of 5 m (at the distribution 1177

centre) 2 m (for refrigerators) is considered as to convert from surface to volume references. 1178

1179

Tab. 38: Energy and refrigerants consumption at the distribution centre and at retail 1180

Parameter Per surface area

(per m2.y)

Per volume

occupied (per m3.y)

General electricity consumption at distribution centre 30 kWh 6 kWh

General energy at distribution centre (natural gas burned in boiler)

360 MJ 72 MJ

Refrigerated storage at distribution centre (additional

electricity)

80 kWh 40 kWh

General electricity consumption at retail 400 kWh 200 kWh

Refrigerated storage at retail (additional electricity) 1900 kWh 950 kWh

Refrigerant gases (leaks) 0.029 kg R404A 0.0145 kg R404A

1181

Refrigerant leaks shall be modelled as input refrigerant and as direct emissions to air. Capital goods 1182

can be neglected. 1183

1184

6.7 Use stage 1185

The default use stage scenario considers that dairy products are chilled in a refrigerator, with the 1186

exception of UHT liquid milk, which is stored at ambient temperature and only chilled after being 1187

open. Washing of a glass or cutlery should not be included in the default use stage scenario, following 1188

TAB decision on May 11, 2015. It is nevertheless recommended to assess this in a sensitivity analysis. 1189

Heating, cooking or further transformation of dairy products at the consumer home may also be 1190

assessed in sensitivity analysis. Food waste at the consumer home is discussed in section 6.9. Default 1191

parameters for the use stage are retrieved from the transversal issue paper “Use stage v5.1.pdf” and 1192

are presented in Tab. 39. 1193

73

Tab. 39: Default parameters for dairy products storage at the consumer home 1194

Parameter Liquid milk Dried whey products

Cheeses Fermented milk products

Butterfat products

Storage duration at the consumer home

5 days, refrigerated (fresh or pasteurised) ;

30 days, ambient and 2 days, refrigerated (UHT)

n/a 10 days, refrigerated

7 days, refrigerated

10 days, refrigerate

d

Storage volume at the consumer home

3 times the product’s volume

n/a 3 times the product’s volume

3 times the product’s volume

3 times the product’s volume

Electricity use for chilled storage (kWh/m3.y)10

1350 n/a 1350 1350 1350

1195

Energy use for ambient storage at the consumer home can be neglected. 1196

1197

6.8 End-of-life stage 1198

The end-of-life stage includes collection and treatment of waste packaging. Default parameters for waste 1199 packaging collection and treatment after consumer use are provided in Tab. 40 and 1200

Tab. 41. 1201

The values in Tab. 34 represent the amount of material collected for recycling only. In order to apply 1202

correctly the PEF end-of-life formula, the amount of secondary material obtained from the recycling 1203

process and actually reintroduced in the supply chain is also needed. A horizontal “packaging working 1204

group” which was set up provided such information in the reference document “Packaging Working 1205

Group guidance document, version 1.0, May 2016”. These data will be added to the PEFCR once 1206

validated by the EF steering committee and the whole section updated accordingly. 1207

1208

Tab. 40: Default parameters for waste packaging collection and treatment (final products) 1209

10 0.0037 kWh/L.day (ANIA and ADEME 2012) is equivalent to 1350 kWh/m3.y

Parameter Final dairy products

Transport to disposal or composting Waste collection truck, 30 km

Transport to recycling Truck, 100 km

Treatment According to Eurostat data for packaging materials (see

Tab. 41)

74

1210

Tab. 41: End-of-life treatment of packaging materials (Eurostat 2012) 1211

Packaging material Recycling Incineration Landfill LHV (MJ/kg)

Beverage carton 42% 24.9% 33.1% 15.92

Glass 72.8% 11.5% 15.7% 0

Mixed plastics 35.3% 27.4% 37.3% 30.79

HDPE and LDPE 35.3% 27.4% 37.3% 42.47

PET 35.3% 27.4% 37.3% 22.95

Cardboard 83.8% 6.9% 9.3% 15.92

Laminated pouches and wrappers 0% 42.3% 57.7% 30.79

1212

Energy recovery shall be considered for incineration, with default recovery rates of 10% as electricity 1213

and 20% as heat. 1214

1215

6.9 Food losses and waste 1216

Food wastage throughout the distribution chain is recognised as a potentially important issue, with 1217

regards to the environmental footprint of dairy products. Losses occurring within and between the life 1218

cycle stages, from the dairy farm to retail, and at the consumer home, are however not documented 1219

at European scale. Experience from the dairy industry shows that important variations may occur from 1220

one site to another, and from one market to another. Food wastage is seen as a wider issue for the 1221

agro-food sector as a whole; the Technical Secretariat therefore encourages the European 1222

Commission to propose a consistent approach to be applied transversally by all food-related sectors. 1223

In the PEF screening study on dairy products, FAO data on food losses and waste in the Europe and 1224

Russia (FAO 2011) (Tab. 42) was used to assess the impact of food wastage in a sensitivity analysis. As 1225

long as a consistent transversal approach is not defined and endorsed by the EC, it is suggested to use 1226

this data in sensitivity analyses. 1227

Whenever available, primary data for food losses should be used, and the default factors in Tab. 35 1228

should be applied in case such data is not available. 1229

The relevant definition of food losses and waste is given by FAO: Food losses refer to the decrease in 1230

edible food mass throughout the part of the supply chain that specifically leads to edible food for 1231

human consumption. Food losses take place at production, postharvest and processing stages in the 1232

food supply chain (Parfitt et al., 2010). Food losses occurring at the end of the food chain (retail and 1233

final consumption) are rather called “food waste”, which relates to retailers’ and consumers’ 1234

behaviour (Parfitt et al., 2010). “Food” waste or loss is measured only for products that are directed 1235

to human consumption, excluding feed and parts of products which are not edible. Per definition, food 1236

75

losses or waste are the masses of food lost or wasted in the part of food chains leading to “edible 1237

products going to human consumption”. Therefore , food that was originally meant to human 1238

consumption but which fortuity gets out the human food chain is considered as food loss or waste 1239

even if it is then directed to a non-food use (feed, bioenergy…). This approach distinguishes “planned” 1240

non-food uses to “unplanned” non-food uses, which are hereby accounted under losses. With regard 1241

to food losses during processing it is important to distinguish between dairy that is waste treated and 1242

dairy of which the quality is degraded to a lower quality, but that still will be used for a different 1243

purpose than the product under study. In the case of cheese for example the cheese is cut prior to 1244

packaging which results in cutting losses that are subsequently used as pet food or cheese spreads. 1245

These type of products should not be considered as food waste, but as co-products. 1246

1247

Tab. 42: Food loss and waste rates of dairy products 1248

Parameter Liquid milk Dried whey

products

Cheeses Fermented milk

products

Butterfat

products

Food losses from

farm to retail 5% 2% (*) 5% 5% 5%

Food waste at consumer home

7% n/a 7% 7% 7%

(*) Assumed, from farm to dairy processing 1249

1250

6.10 Requirements for multifunctional products and multiproduct processes 1251

6.10.1 Multi-functionality decision hierarchy 1252

The following decision hierarchy recommended by the PEF Guide 2012 is in accordance with ISO 14044 1253

(ISO 2006a), the international reference standard for LCA. 1254

Step 1: Wherever possible, allocation should be avoided by either: 1255

Dividing the unit process to be allocated into two or more sub-processes and collecting the 1256

input and output data related to these sub-processes 1257

Expanding the product system (known as system expansion) to include the additional 1258

functions related to the co-products 1259

Step 2: Where allocation cannot be avoided, the inputs and outputs of the system should be 1260

partitioned between its different products or functions in a way that reflects the underlying physical 1261

relationships between them 1262

Step 3: Where physical relationship alone cannot be established or used as the basis for allocation, 1263

the inputs should be allocated between the products and functions in a way that reflects other 1264

76

relationships between them. For example, input and output data might be allocated between co-1265

products in proportion to the economic value of the products. 1266

1267

Stages with multifunctional products and multiproduct processes in the life cycle of dairy products 1268

The following life cycle stages involve dealing with multi-functionality: 1269

i) Raw milk production at the dairy farm 1270

ii) Dairy products processing at the dairy unit 1271

iii) Transportation from retail to consumer home 1272

iv) Materials recycling, or incineration with energy recovery at the end-of-life. 1273

1274

6.10.2 Multi-functionality at the dairy farm 1275

At the dairy farm, the following co-products are considered (for allocation, see Tab. 18): 1276

• Raw milk 1277

• Dairy products produced on farm 1278

• Live animals leaving the farm (for slaughter or further fattening or replacement of dairy 1279

cattle), including dry culled cows and calves 1280

• Dead animals leaving the farm 1281

• Manure 1282

• Sold non-dairy products (feed and arable products) 1283

• Energy produced on the farm 1284

In accordance with the outcome technical report from the Cattle Model Working Group (CMWG) (JRC 1285

2015), upstream burdens and activities are allocated to raw milk and live animals based on the IDF 1286

biophysical allocation method (IDF 2015). Manure and dead animals are considered as residues with 1287

no upstream burden allocated. 1288

The allocation factor (AF) for raw milk is calculated as follows: 1289

𝐴𝐹 = 1 − 6.04 𝑥 𝑀𝑚𝑒𝑎𝑡

𝑀𝑚𝑖𝑙𝑘 1290

Equation 3: Allocation factor between milk and meat at the dairy farm (IDF 2015) 1291

1292

Where Mmeat is the mass of live weight of all animals sold including bull calves and culled mature 1293

animals per year, and Mmilk is the mass of fat and protein corrected milk (FPCM) sold per year 1294

(corrected to 4% fat and 3.3% protein). 1295

The FPCM (corrected to 4%fat and 3.3% protein) is calculated with Equation 4: 1296

77

𝐹𝑃𝐶𝑀 (𝑘𝑔

𝑦𝑟) = 𝑃𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 (

𝑘𝑔

𝑦𝑟) × (0.1226 × 𝑇𝑟𝑢𝑒 𝐹𝑎𝑡% + 0.0776 × 𝑇𝑟𝑢𝑒 𝑃𝑟𝑜𝑡𝑒𝑖𝑛%1297

+ 0.2534) 1298

Equation 4: Fat and protein corrected milk (IDF 2015) 1299

1300

6.10.3 Multi-product processes at dairy processing 1301

Dairy manufacturing plants usually produce more than one product, because the fat content in raw 1302

milk exceeds the product specification for milk powders or fresh milk products (e.g. market milk, 1303

yoghurt or dairy desserts). The excess milk fat can be further processed into butter or anhydrous milk 1304

fat (AMF). Another typical example of co-production in the dairy industry is the production of cheese 1305

and whey. This creates the need to allocate the environmental impact of production and transport of 1306

raw milk and processing to different dairy co-products produced in a specific dairy production plant. 1307

In addition, many of the process units (e.g. pasteurization, separation or spray drying) are 1308

subsequently used to process different dairy product flows (e.g. skimmed milk, whey, caseinate). The 1309

data collection for each process unit within the plant is resource-intensive and in some cases 1310

impossible due to insufficient metering on a process unit level. In some cases resource use or emission 1311

data are only available on a ‘whole-of-factory’ basis. 1312

1313

Allocation of raw milk and transport from farm to processing plant 1314

Allocation of the environmental footprint embodied in the raw milk as it comes into the processing 1315

plant (i.e. including farm to processing plant transport) should be done by mass allocation using the 1316

dry weight (i.e. dry matter content) of the product under study and its co-products (IDF 2015). 1317

More concentrated products such as butter or milk powder thus get allocated a higher proportion of 1318

the processing impacts than less concentrated products, since a greater quantity of raw milk has gone 1319

through upstream processing operations. This is reasonable given that for dairy products upstream 1320

processing operations (heat treatment, skimming, etc.) are those that require the most energy. 1321

The allocation factor (AF) can be calculated for each product (i) using the following equation: 1322

1323

Equation 5: Formula for the allocation factor based on dry matter content 1324

Where: 1325

AFi allocation factor for product i; 1326

78

DMi dry matter content of product i (expressed as % dry matter or as weight by mass of 1327

dry matter/weight by mass of product i). This is semi-specific data: the values 1328

proposed are default values (see table 1 below); 1329

Qi quantity of product i output to the production site or from the unit operation (in kg of 1330

product i). 1331

1332

Example 1333

In this hypothetical example, a dairy company wants to calculate the carbon footprint of cream. The 1334

dairy company produces 25000 tonnes of cream (with 42% dry matter) and 6737 tonnes of skimmed 1335

milk powder (with 96% dry matter) using 100000 tonnes of raw milk and 273000 GJ of heat. 1336

Because data are only available for the whole dairy unit, allocation of raw milk is done based on the 1337

milk solid content of the cream and the skimmed milk powder (i.e. Equation 5). 1338

The carbon footprint of 1 tonne of raw milk is known to be 1100 kg CO2-eq and the carbon footprint 1339

of 1 GJ heat 66.9 kg CO2-eq. 1340

1341

Figure: Example of allocation of co-products during manufacturing. 1342

1343 - The allocation factor of cream using Equation 5: 1344

𝐴𝐹𝑐𝑟𝑒𝑎𝑚 ∶42 ∗25 000

42∗25 000 +96∗6735= 0.62 1345

- The calculated Carbon Footprint for cream is: 1346

𝐶𝐹𝑐𝑟𝑒𝑎𝑚 ∶ 100000 ∗ 1100 ∗ 0.62 + 273000 ∗ 66.9 ∗ 0.62

25000= 3181 𝑘𝑔 𝐶𝑂2𝑒𝑞 𝑝𝑒𝑟 𝑡𝑜𝑛𝑛𝑒 𝑐𝑟𝑒𝑎𝑚 1347

1348

Processing allocation - situation A: detailed data are available on specific processes 1349

Energy use, and materials others than raw milk and emissions at the factory shall be allocated as much 1350

as possible to specific processing stages and product flows (step 1 in ISO 14044). If several products 1351

result from a single dairy flow in a specific joint process unit (i.e. production of butter and buttermilk; 1352

production of cheese and whey; production of skimmed milk and cream), allocation shall be based on 1353

dry matter content (Equation 5). 1354

1355

79

Processing allocation - situation B: detailed data are available on some processes and co-products, 1356

while other data are available at the dairy unit level 1357

In this case, detailed process and co-product data shall be assigned to specific products first, subtract 1358

assigned detailed process and co-product data from the factory total and then allocate the remainder 1359

based on milk solids (i.e. find where the milk solids go in the various products and use the distribution 1360

of the milk solids as the basis for distribution of the environmental burdens). 1361

1362

Processing allocation - situation C: data is only available at the company or dairy unit level 1363

When data is only available at the level of a company or of a whole dairy unit, i.e. only the inputs (e.g. 1364

raw milk, energy) and the outputs (e.g. various dairy products) of the entire operation are known, all 1365

energy use shall be allocated proportionally to the dry weight (milk solids content) of the co-products. 1366

In almost all processing scenarios, energy goes primarily toward heating, cooling and drying processes. 1367

In that case, the milk solids content (dry matter) of the final products will properly reflect the share in 1368

energy use. No distinction is made regarding types of milk solids (i.e. protein, fat, lactose), since in the 1369

case of heating, cooling and drying only the amount of milk solids in the product influences the 1370

process, but not the type of milk solids. Other inputs that can generally be directly associated with a 1371

specific product (e.g. packaging, ingredients) shall not be allocated between co-products. For all other 1372

material inputs where allocation is required (e.g. water use, chemicals, cleaning agents, wastewater) 1373

allocation shall be done based on the dry matter content of all co-products. 1374

1375

Default values for the dry matter content of dairy products 1376

The exact dry matter content of the real product assessed needs to be used for the calculation of the 1377

PEFCR. In the rare cases where there is no access to the primary data of the dairy product, default 1378

values for the dry matter content of dairy products may be used. These default values for the dry 1379

matter content of dairy products are provided in Annex V. The use of a default value shall be an 1380

exceptional case, and the correct subcategory needs to be chosen. Therefore, when primary data on 1381

the actual product assessed are unavailable, information shall be provided on data unavailability and 1382

reasons for it. 1383

1384

6.10.4 Transportation of raw milk and distribution of packaged dairy products 1385

For transportation of raw milk to the dairy unit and transportation of packaged dai ry products to the 1386

sales point, allocation on mass (i.e. fresh mass) shall be applied. 1387

1388

80

6.10.5 Transportation from retail to consumer home 1389

Transportation of goods in a personal car requires allocating the journey to the different products 1390

transported. As default approach, each item purchased at the store is allocated 5% of the journey, 1391

based on the assumption that 20 products are minimally purchased at a time. This can be called a 1392

"unitary allocation". By "item", it should be understood products in their most usual sales format. 1393

Typically, the following sales formats can be considered for dairy products: 1394

1 L of liquid milk 1395

250 g of cheese 1396

4x 125 g of fermented milk products 1397

250 g of butterfat products 1398

1399

6.10.6 Materials recycling and energy recovery from waste incineration 1400

Recycling and incineration of packaging materials are multi -output processes. The EoL formula 1401

provided in Annex V to the PEF method (European Commission 2013) is used as baseline approach. 1402

The 50:50 end-of-life formula shall be applied, as illustrated in Equation 6 where elements of the 1403

formula to be considered within the life cycle stages “Packaging” and “End-of-life” are highlighted. 1404

1405

Equation 6: PEF Guide end-of-life formula with the terms grouped by life cycle stage (see PEF Guide for 1406 detailed descriptions of each term used in the equation) 1407

The default EOL parameters for packaging materials (Tab. 43) will be updated once validated by the 1408

EF steering committee. 1409

Tab. 43: Default EOL parameters for packagi ng materials 1410

Material R1 R2 R3 LHV (MJ/kg) XER,heat XER, elec Qs/Qp

PE 0% 35.30% 27.40% 42.47

20% 10% 1

PET 0% 35.30% 27.40% 22.95

Glass 83.50% 72.80% 11.50% 0

Aluminium 10.40% 72.50% 11.60% 30.8

LPB 0% 42.00% 24.90% 15.92

Paper 6.00% 83.80% 6.90% 14.12

Laminated pouch 0% 0% 42.30% 30.79

81

7 Benchmarks 1411

One benchmark was calculated for each sub-category, and additional sub-benchmarks were 1412

calculated for different products type within the sub-category “fermented milk products”. Since no 1413

detailed market study on dairy products exists at the EU level, the benchmarks were assumed to be 1414

corresponding to the representative products defined in the screening study. It should therefore be 1415

seen as a first attempt to provide sectorial and sub-sectorial benchmarks, though the dairy sector sees 1416

several limitations to the proposed approach. 1417

1418

As a matter of principle, the TS does not question the merits of a benchmark approach as a tool among 1419

others to enable final consumers to assess the Environmental Footprint (EF) of products placed on the 1420

market. However, the TS considers that, at the current stage of development of the PEF methodology, 1421

a mandatory and stringent benchmark approach would be premature and its immediate 1422

implementation might give an inaccurate perception to consumers and a wrong incent ive to the 1423

industry, at least for some of the sub-categories In fact, a number of uncertainties related to the PEF 1424

methodology have been identified by the TS and need further assessment. The results of the 1425

supporting studies tend to confirm these gaps, which is fully understandable in a pilot phase. This is 1426

why, the TS has decided to address the benchmark issue in the frame of the upcoming communication 1427

vehicle testing phase. The TS intends to explore possible alternatives to the original benchmark 1428

approach that would enable to fulfil the primary objective laid down in the PEF guidance. 1429

1430

Annex III provides the details for the calculation of each benchmark. The PEF profile of each 1431

benchmark will be calculated as part of the remodelling exercise in the end of 2016, and will be 1432

integrated in this PEFCR in 2017. No classes of performance were defined by the dairy sector. 1433

1434

1435

1436

1437

82

8 Interpretation 1438

According to the PEF Guidance (2014), the interpretation phase shall include the following steps: 1439

Assessment of the robustness of the Product Environmental Footprint model (e.g. 1440

completeness and consistency check); 1441

Identification of Hotspots; 1442

Estimation of uncertainty; 1443

Conclusions, recommendations and limitations. 1444

All impact categories having a visible impact at one or the other level shall be considered for the 1445

assessment. 1446

The limitations of the PEF shall be clearly stated and described. 1447

Main conclusions together with the hotspots analysis for dairy products can be found in the PEF 1448

screening report in Annex I. 1449

1450

1451

1452

83

9 Reporting, Disclosure and Communication 1453

The following table summarises the current state of knowledge with regards to the different 1454

communication tests (i.e. studies) which will take place over the coming weeks and months. 1455

1456

Tab. 44: Scope and method for communication testing studies 1457

Category Question YOUR ANSWER HERE

Please Select or Give the responses of your choice in this column.

CV

descriptions

1. Which CV’s w ill you test during the pilot phase period?

Study 1

- A specif ic release in the company monthly new sletter (August edition) sent to up to 1000 farmers w orking with the company in

France

Study 2

- PEF Performance label w ith information regarding the three

impact categories Climate change, Water resource depletion and

Land use in comparison w ith some other labels, e.g. different PEF

performance labels (lights, scale) and sustainability label with

information to environmental information, animal w elfare, social

aspects

- B2C communication

2. What does/do the Communication vehicle(s) look like?

Study 1

- A specif ic release in the company monthly new sletter (August edition) to be sent in August to the 1000 farmers working with the company in France explaining the LCA and the results

Study 2

- Different labels on product packaging or other illustration (colour

coding etc.) on product packaging. All in all, 3 to 5 labels each on one product

3. Which impact categories w ill you communicate via the CV(s)?

Study 1

- Description of the 3 impact categories as chosen by the pilot: land use, climate change, w ater depletion

- Explanations regarding the components of their environmental footprint: positive and negative impact

- What could be their lever for action to reduce this impact? - Possibility to improve via engaging in the CNIEL scheme of ‘low -

carbon farms’ supported by the company. Farmers are encouraged to evaluate their practices via a free diagnosis, using

the Cap’2Er tool - Single performance score: questionnaire to a panel of 29 farmers

Study 2

- Climate change - Water resource depletion

- Land use

- Additional environmental information and additional sustainability information

Target

groups

4. What target groups will be exposed to or

participate in the CV(s) test(s)?

Study 1

- Up to 1000 farmers as suppliers of main raw material milk, based

in France Study 2

- B2C, target group: Consumers, representative population in

Germany

84

Category Question YOUR ANSWER HERE

Please Select or Give the responses of your choice in this column.

Please provide one answer

per CV

Methods 5. How are you going to

test the CV(s)?

Please provide one answer

per CV

Study 1

- Organise individual meetings betw een 29 farmers and company

technicians to promote the ‘low -carbon farms’ initiative including the environmental diagnosis of their farms. The results w ill enlighten their best practices and those to be improved in an action plan.

- At the end of this interview , a questionnaire w ill be addressed by the technician to each farmer, asking them questions, on the three follow ing items: 1- Understanding of his environmental footprint

2- Motivation to change behaviour 3- Levers for action

Study 2 Communication test w ith 2 phases:

1. Pre-testing to get information from consumers w hich topics they

f ind interesting and important in product communication, e.g. environment, health, animal w elfare, social conditions. Test method is a telephone interview with 500 consumers. This is the basis for the communication test in phase 2.

2. Communication test w ith different product labels (3 to 5 different

labels, e.g. environmental PEF label, sustainability label), the type of the labels depends of the results of the Pre-testing. Test

method is an online-survey with 500 consumers.

Measured

Effects

6. What are you going

to test?

Please provide one answer

per CV

Study 1

- Is the new sletter best CV to inform the farmers on this topic and

to lead change? - Is the 1 to 1 interview more eff icient to deliver this message? - Farmers’ ability to understand their environmental footprint

through impact categories

- Motivation to change behaviour and modalities, especially if the farmer w ill enrol in the CNIEL ‘low -carbon farms’ initiative supported by the company

Study 2

1. What is important for consumers in product communication?

Which information do consumers w ish to have on products? 2. Is environmental information on products “enough” for

consumers or do they w ish to have holistic information, on dairy products e.g. information regarding animal w elfare?

3. How can product information influence consumer behaviour? Attitude tow ards products?

Durations 7. When will the tests

run?

Please provide one answer

per CV

All studies

- Aug-Oct 2016

Challenges

8. What are main challenges that you foresee when testing the CV?

Please provide one answer

per CV

Study 1

- Get interest from the farmers on environmental issues and enrol them in the CNIEL initiative

- Get interest from the company technicians to promote this initiative

Study 2

- Costs of the test and personal resources

85

Category Question YOUR ANSWER HERE

Please Select or Give the responses of your choice in this column.

Expected

Biases

9. Are there any

circumstances that you expect to change (bias) the

effectiveness of the CV? e.g. unforeseen or intended communications

/events that impact the possible effectiveness of the CV.

Please provide one answer

per CV

Study 1 and 2

- No idea

Cooperations 10. Do you cooperate

w ith other pilots that participate in the CV testing phase?

Study 1 and 2

- No

11. Do you (plan to) consult external

experts for (parts of) the testing?

Study 1

- No

Study 2 - Yes, for the planning and implementation of the test

1458

9.1 PEF external communication report 1459

In case a PEF external communication report is listed among the communication options, the PEFCR 1460

shall: 1461

i) Specify and justify any deviations from the default reporting requirements presented in chapter 1462

8 of the PEF Guide, as well as specify and justify any additional reporting requirements and/or 1463

differentiate reporting requirements depending on, for example, the type of applications of the 1464

PEF study and the type of product being assessed. 1465

ii) Specify whether the PEF results shall be reported separately for each of the selected life cycle 1466

stages.] 1467

iii) Specify the format for reporting any additional environmental information.] 1468

86

9.2 PEF performance tracking report 1469

In case a PEF performance tracking report is listed among the communication options, the PEFCR shall: 1470

[Specify and describe the requirements for a PEF performance tracking report, allowing for the 1471

comparison of a PEF profile of a specific product over time with respect to its original or previous PEF 1472

profile] 1473

9.3 PEF Declaration 1474

In case a PEF declaration is listed among the communication options, the PEFCR shall specify and 1475

describe the requirements, as listed in chapter 3.10.3 of this guidance]. 1476

9.4 PEF label 1477

In case a PEF label is listed among the communication options, the PEFCR shall specify and describe 1478

the requirements for the use of the label, its content and its layout. 1479

1480

87

10 Verification 1481

According to the PEF Guidance (2014): “The verification procedure shall be transparent. The 1482

independent verifier shall generate a report documenting the verification process, while adhering to 1483

the obligations covering rules for data confidentiality. This report shall be available to any person upon 1484

request.” 1485

Additionally, the PEF Guide (2013) sates that: “Any PEF study intended for internal communication 1486

claiming to be in line with the PEF Guide and any PEF study for external communication (e.g. B2B or 1487

B2C) shall be critically reviewed in order to ensure that: 1488

The methods used to carry out the PEF study are consistent with this PEF Guide; 1489

The methods used to carry out the PEF study are scientifically and technically valid; 1490

The data used are appropriate, reasonable and meet the defined data quality requirements; 1491

The interpretation of results reflects the limitations identified; 1492

The study report is transparent, accurate and consistent.” 1493

For additional information regarding verification, please refer to the PEF Guidance (2014) and PEF 1494

Guide (2013). 1495

1496

1497

1498

88

11 References 1499

AFNOR (2014)

AFNOR (2014). General principles for an environmental communication on mass market products - Part 20: Methodology for the environmental impacts assessment of dairy products. BP X 30-323-0. DRAFT version of July 2014

DairyCo (2011) DairyCo (2014) Dairy Statistics – An insider’s guide 2014

Dollé et al. (2013) Dollé J-B., Faverdin P., Agabriel J., Sauvant D., Klumpp K. (2013) Contribution de l’élevage bovin aux émissions de GES et au stockage de carbone selon les systèmes de production. Fourrages (2013) 215, 181-191

EAL (2013) EAL (2013) Enquête Annuelle Laitière - French annual dairy survey (production data)

European Commission (2008)

European Commission (2008). Statistical Classification of Economic Activities in the European Community, Rev. 2 (2008). http://ec.europa.eu/eurostat/ramon/nomenclatures/index.cfm?TargetUrl=DSP_NOM_DTL_VIEW&StrNom=NACE_REV2&StrLanguageCode=EN&IntPcKey=18510944&IntKey=18510944&StrLayoutCode=HIERARCHIC&IntCurrentPage=1

European Commission (2013)

European Commission (2013). 2013/179/EU: Commission Recommendation of 9 April 2013 on the use of common methods to measure and communicate the life cycle environmental performance of products and organisations. Annex III: Organisation Environmental Footprint (OEF) Guide. Official Journal of the European Union, L 124, Volume 56, May 4th, 2013. http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2013:124:SOM:EN:HTML

European Commission (2016)

European Commission (2014). Environmental Footprint Pilot Guidance document. Guidance for the implementation of the EU Product Environmental Footprint (PEF) during the Environmental Footprint (EF) Pilot Phase, v. 5.2, February 2016.

European Commission Joint Research Centre (2015)

EC-JRC (2015). Default approaches for cross-cutting issues for cattle related Product Environmental Footprint pilots. DRAFT final report. European Commission, Joint Research Centre, Institute for Environment and Sustainability, Sustainability Assessment Unit. Ispra, Italy

European Food SCP Round Table (2013)

European Food Sustainable Consumption and Production (SCP) Round Table (2013). ENVIFOOD Protocol - Environmental Assessment of Food and Drink Protocol, Version 1.0, November 20th, 2013.

European Parliament (2013)

European Parliament (2013) Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007

FAO (2011) The Food and Agriculture Organization of the United Nations (2011). Global food losses and food waste - Extent causes and prevention report. Rome

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FAO/WHO (2011) The Food and Agriculture Organization of the United Nations and the World Health Organisation (2011). Codex Alimentarius – Milk and Milk Products, Second edition, Rome

IDF (2015) International Dairy Federation (IDF) (2015). A common carbon footprint approach for Dairy. The IDF guide to standard life cycle assessment methodology for the dairy sector. Brussels, Belgium.

IRI (2013) IRI (2013) IRI survey 2013 (France)

LEAP (2015a) LEAP (2015). Environmental performance of animal feeds supply chains: Guidelines for assessment. Livestock Environmental Assessment and Performance Partnership. FAO, Rome, Italy.

LEAP (2015b) LEAP (2015). Principles for the assessment of livestock impacts on biodiversity. Draft for public review. Livestock Environmental Assessment and Performance Partnership. FAO, Rome, Italy.

MIV (2014) Milchindustrie-Verband e. V. (2014): Geschäftsbericht 2013/2014. Teil II – Statistischer Anhang. URL: http://milchindustrie.de/fileadmin/Dokumente/Verband/ZahlenDatenFakten_2013_14.pdf

WRAP (2010) WRAP (2010) Life cycle assessment of example packing systems of milk: URL: http://www.wrap.org.uk/content/life-cycle-assessment-example-packaging-systems-milk

ZMP (2013) ZMB Zentrale Milchmarkt Berichterstattung GmbH (2013): ZMB Jahrbuch Milch 2013. Berlin.

1500

1501

90

12 Supporting information for the PEFCR 1502

Open stakeholder consultations 1503

This document is available for the 3rd consultation on this site: 1504

https://webgate.ec.europa.eu/fpfis/wikis/display/EUENVFP/ 1505

1506

PEFCR Review Report 1507

Additional requirements in standards not covered in PEFCR 1508

[If a PEFCR is designed to be compliant with more than one standard, list requirements for any claim 1509

that intends to be compliant with these standards] 1510

1511

1512

91

13 List of annexes 1513

13.1 Annex I – Screening study report 1514

Annex I is available in the following documents: 1515

PEFCR_Dairy_ScreeningReport_2015-08-07.pdf 1516

PEFCR_Dairy_ScreeningReport_AnnexII_LCI-results.xlsx 1517

1518

1519

13.2 Annex II – Supporting studies 1520

Six supporting studies were performed in the context the PEF pilot phase. Annex II is available in the 1521

following documents: 1522

PEFCR_Dairy_SupportingStudyReport_BelGroup.pdf 1523

PEFCR_Dairy_SupportingStudyReport_CLS.pdf 1524

PEFCR_Dairy_SupportingStudyReport_Danone.pdf 1525

PEFCR_Dairy_SupportingStudyReport_DMK.pdf 1526

PEFCR_Dairy_SupportingStudyReport_Fonterra.pdf 1527

PEFCR_Dairy_SupportingStudyReport_FrieslandCampina.pdf 1528

1529

92

13.3 Annex III – Benchmarks 1530

Annex III provides the details for the calculation of each benchmark. One benchmark was calculated 1531

for each sub-category, and additional sub-benchmarks were calculated for different products type 1532

within the sub-category “fermented milk products”. 1533

Since no detailed market study on dairy products exists at the EU level, the benchmarks were assumed 1534

to be corresponding to the representative products defined in the screening study. It should therefore 1535

be seen as a first attempt to provide sectorial and sub-sectorial benchmarks, though the dairy sector 1536

sees several limitations to the proposed approach. 1537

Each representative product was determined based on available data for major EU national markets, 1538

or corporate market statistics, which were then weighted or extrapolated to represent the EU market 1539

average. Expert knowledge from the Technical Secretariat was used when no market data was 1540

available. Tables III-1 to III-6 summarize the data used for the composition and packaging of each 1541

representative product. 1542

Tab. II-1: Composition of the representative product for l iquid milk 1543

Liquid milk FR DE UK Other EU EU-28

Market share (1) 11% 17% 22% 50% 100%

Fat content market data

(2)

market data

(4)

market data

(5)

expert est.

(b)

weighted

avg

Skimmed (<0.3%) 6% 2% 10% 6% 6%

Semi-skimmed (1.5-1.8%) 85% 52% 70% 61% 61%

Whole milk (3.5%) 9% 46% 20% 33% 33%

Thermal treatment market data

(2)

market data

(4)

market data

(5)

expert est.

(c)

weighted

avg

Pasteurised or filtered 2% 31% 95% 30% 41%

UHT 98% 69% 5% 70% 59%

Packaging market data

(3)

expert est.

(a)

market data

(6)

expert est.

(d)

weighted

avg

Multilayer carton 1000 ml 53% 100% 11% 70% 60%

Plastic bottle 1000 ml 47% 0% 78% 25% 35%

Glass bottle, returnable 1000

ml

0% 0% 11% 5% 5%

1 EUROSTAT (2013) – production data 1544 2 EAL (2013) Enquête Annuelle Laitière - French annual dairy survey (production data) 1545 3 IRI (2013) IRI survey 2013 1546 4 German market (DMK) 2012, ZMB 2013 1547 5 DairyCo (2014) – consumption data 1548

93

6 WRAP (2010a) Life cycle assessment of example packing systems of milk 1549 a Expert estimate from DMK GROUP 1550 b Expert estimate: weighted average from FR, DE and UK (together 50% of EU production) 1551 c Expert estimate based on 2007 data from Elliott, Valerie «The UHT route to long-life planet». London: 1552 Times Online, weighted by production shares 1553 d Expert estimate based on shares of thermal treatments and data for FR, DE and UK 1554 1555 According to WRAP (2010b), the average trippage rate (i.e. number of re -use) of returnable glass 1556

bottles in the UK is 17.5. This value is judged representative of other EU countries using similar 1557

packaging. 1558

Tab. II-2: Composition of the representative product for dried whey products 1559

Dried whey products Whey powder Whey protein powder Lactose powder EU-28

Market share (1) 70% 10% 20% 100%

Dry matter content

85-95% 100% 100% - 80%

>98% - - 100% 20%

1 Market shares are estimated based on existing data for most recent years: 2012 EU consumption of 1560 whey powder, 2005-2009 average EU production of whey protein powder (i.e. whey protein concentrates and 1561 isolates), 2011 EU production of lactose. Source: EUROSTAT (2013), confidential and ZMB (2013) 1562 1563

Tab. II-3: Packaging of the representative product for dried whey products 1564

Dried whey products

Packaging corporate data (1)

Bulk 70%

Big bag (1000 kg) 14%

Kraft paper bag (25 kg) 16%

1 Corporate data from the Netherlands - confidential 1565 1566

Tab. II-4: Composition of the representative product for cheeses 1567

Cheeses FR DE IT UK NL Other EU EU-28

Market share

(1)

20% 23% 16% 5% 4% 33% 100%

Maturation market

data (2)

market

data (3)

expert

estimate

(a)

expert

estimate

(b)

expert

estimate

(c)

expert

estimate

weighted

avg

Unripened 39% 35% 50% 10% 35% 40% 39%

Ripened 61% 65% 50% 90% 65% 60% 61%

94

Packaging default

assumptio

n

default

assumptio

n

default

assumptio

n

default

assumptio

n

default

assumptio

n

default

assumptio

n

default

assumptio

n

Plastic foil 100% 100% 100% 100% 100% 100% 100%

1 ZMB Jahrbuch MILCH (2013) 1568 2 EAL (2013) Enquête Annuelle Laitière - French annual dairy survey (production data) 1569 3 German market (DMK) 2012, BLE 2014 1570 a Expert estimate based on statement from Massimo Forino, director of Assolatte, and italian production 1571 data from Assolatte and CLAL.it 1572 b Expert estimate extrapolated from DairyCo (2011) 1573 c Expert estimate: assumed same as DE 1574 1575

Tab. II-5: Composition of the representative product for fermented milk products 1576

Fermented milk products EU-28

Fat content market data (1)

Skimmed (0-1% fat) 17%

Plain 83%

Spoonable/liquid market data (3)

Spoonable 75%

Liquid 25%

Flavours market data (3)

Plain, unsweetened 32%

Flavoured (with flavourings) 18%

Fruited (with strawberry preparation) 51%

Packaging expert estimate (a) based on market data (1)

Spoonable - plastic cup (125 g) 53%

Spoonable - plastic cup (500 g) 18%

Spoonable - glass jar (125 g) 3%

Spoonable - paper cup (125 g) 1%

Liquid - Plastic bottle (100 ml) 5%

Liquid - Plastic bottle (1000 ml) 10%

Liquid – Multilayer carton (1000 ml) 10%

1 IRI (2013) IRI survey 2013 (France) 1577 2 EAL (2013) Enquête Annuelle Laitière - French annual dairy survey (production data) 1578 3 Corporate market data (2014) - confidential 1579 a Expert estimate: extrapolation from French market data 1580

1581

In addition to the above representative product, 4 “sub-benchmarks” are provided for the following 1582

types of fermented milk products: 1583

Spoonable plain 1584

95

Spoonable flavoured (with sugar and/or fruits/ artificial flavourings/ sweeteners) 1585

Plain liquid fermented milks 1586

Liquid flavoured fermented milks 1587

See Annex I (screening study report) for detailed information on the composition of these products. 1588

1589

Tab. II-6: Composition of the representative product for butterfat products 1590

Butterfat products FR DE NL Other EU EU-28

Market share (1) 24% 25% 3% 47% 100%

Fat content market data (2)

expert estimate (a)

expert estimate (a)

expert estimate (a)

Default value

Dairy spreads (<40%) 4% 4% 4% 4% 4%

Half-fat butter (40-65%) 10% 10% 10% 10% 10%

Butter (> 65%) 86% 86% 86% 86% 86%

Salt content market data

(2)

expert

estimate (b)

corporate

data (3)

expert

estimate (b)

weighted avg

Unsalted 61% 90% 70% 90% 82%

Salted 39% 10% 30% 10% 18%

Packaging market data (2)

expert estimate (a)

expert estimate (a)

expert estimate (a)

Default value

Aluminium foil laminated

paper (250 g)

86% 86% 86% 86% 86%

Preformed plastic cup (250 g)

14% 14% 14% 14% 14%

1 ZMB Jahrbuch MILCH (2013) 1591 2 IRI (2013) IRI survey 2013 (France) 1592 3 Corporate data - confidential 1593 a Expert estimate: same as FR 1594 b Expert estimate 1595 1596 1597

1598

96

13.4 Annex IV – Background data 1599

Annex IV is available in the following document: 1600

PEFCR_Dairy_DraftPEFCR_AnnexIV_BackgroundData.xlsx 1601

1602

13.5 Annex V - Default dry matter content for dairy products 1603

Annex V is available in the following document: 1604

PEFCR_Dairy_DraftPEFCR_AnnexV_DefaultDMContents.xlsx 1605

1606

13.6 Annex VI – Default biodiversity-related data 1607

Annex VI is available in the following document: 1608

PEFCR_Dairy_DraftPEFCR_AnnexVI_DefaultBiodiversityData.xlsx (yet to be provided) 1609

1610

13.7 Annex VII - Existing sectorial guidance documents 1611

Annex VII is available in the following document: 1612

PEFCR_Dairy_DraftPEFCR_AnnexVII_ExistingGuidanceDocuments.pdf 1613

1614