Speciality Chemicals Magazine JAN / FEB 2026 | Page 48

FLAVOURS & FRAGRANCES
different databases can range from approximately-30 % to + 20 % relative to the average, depending on the geographic region considered. For biobased plastics, these differences are even more pronounced, from roughly-300 % to + 300 %. The substantial divergences between database results predominantly originate from variations in allocation methodologies and differing assumptions regarding raw material sources( by-products vs. targeted production routes). 6
Additionally, uncertainties in PCF quantification are exacerbated by limited regional differentiation within databases. For instance, prior versions of the Ecoinvent database provided only four geographic options- Switzerland, Europe,‘ Restof-World’ and Global- which often resulted in insufficient representation of local conditions, such as utilities mixes and raw material origins in regions like China.
This limitation was addressed in Ecoinvent Version 3.12, which for example for steam cracking process replaced‘ Rest-of-World’ with 25 others( including, among others, China, the US, Japan and India), thereby enhancing the regional specificity and representativeness of the datasets. However, earlier versions of the database are still in use and not all databases provide the required regional specificity.
Case study
Secondary data drawn from databases will always rely on assumptions regarding the efficiency of production processes and the emission factors of utilities and raw materials used. The‘ real’ primary data based PCFs of products vary significantly, even if the products are produced via similar manufacturing routes. The reason
References: 1: IFRA-IOFI Sustainability Report 2025 2: Jonathan Warr, Sustainability in the Context of Fragrances, 2024 3: PACT Methodology v3.0, Carbon Transparency. https:// docs. carbontransparency. org / ref / methodology / pactmethodology-v3.0. pdf 4: TfS PCF Guidelines 2024, Together for Sustainability. https:// www. tfs-initiative. com / app / uploads / 2024 / 12 / TfS-PCF- Guidelines-2024. pdf for this is the different origin of raw materials and energy.
A recent study conducted by BASF evaluated the PCF of L-Menthol, benchmarking BASF’ s production process against an average coalbased L-Menthol production route. The coal-based scenario was modeled as an average of two distinct production routes, with the efficiency of the route analogous to BASF’ s process assumed to be equivalent.
In this model, coal-based energy sources and partly coal-derived raw materials were utilised. The results reveal that the PCF of BASF’ s L-Menthol production is at least 45 % lower compared to production routes reliant on coal( Figure 2).
These findings highlight substantial PCF discrepancies even between products manufactured via similar fossil-based pathways and underscore the critical importance of acquiring primary, supplier-specific data when incorporating PCF metrics into decarbonisation strategies and procurement decisions. They also clearly show that there is no straightforward correlation between the price of a chemical and its PCF.
While higher prices stemming from a higher complexity and thus an increased number of production steps of a chemical ingredient will often be positively correlated with higher emissions, the correlation is exactly the opposite in the studied case: the coal-based production comes at lower costs than naphtha or natural gas based production but has significantly higher emissions.
Summary & recommendations
As evidenced here, discrepancies and uncertainties in PCF values arise from multiple sources, including methodological inconsistencies- such as variations in allocation
5: R. S. Siva, Z. Z. Noor, C. S. Chong et al., Energy 191, 116513. ISSN 0360-5442 6: T. Kim, P. T. Benavides, J. D. Kneifel, K. L. Beers & T. R. Hawkins, Resources, Conservation & Recycling 2023, 198( C), 107168. https:// doi. org / 10.1016 / j. resconrec. 2023.107168
approaches that diverge from the TfS guideline- and inaccuracies inherent within secondary databases. The case study further underscores the necessity of utilising robust, supplierspecific PCF data to enable sound decision-making.
Given these challenges, ensuring the reliability of primary PCF values obtained from suppliers is of paramount importance. Accordingly, this paper proposes the following recommendations for the flavours and fragrances industry:
• Adhere to the most up-to-date TfS guideline when calculating PCFs
• Strive to increase the share of primary data
• For cases of very low or negative PCFs obtained from suppliers, verify that calculations strictly follow established rules- specifically, excluding nonpermissible reductions such as avoided emissions or carbon credits, and ensuring compliance with TfS allocation rules
• For renewable raw materials, comprehensively account for all Land Use and Land Use Change emissions within PCF calculations ●
J j
Dr Natalia Mikosch
LIFE CYCLE ASSESSMENT EXPERT
BASF natalia. mikosch @ basf. com www. basf. com
48 SPECIALITY CHEMICALS MAGAZINE ESTABLISHED 1981