BRIDGING THE GAP: HOW GHG ACCOUNTING TOOLS CAN SUPPORT BEER COMPANIES IN THE IMPLEMENTATION OF CIRCULAR ECONOMY STRATEGIES
- Francesca Albano - Interdisciplinary Center on Sustainability and Climate, Sant'Anna School of Advanced Studies, Italy
- Chiara De Bernardi - Interdisciplinary Center on Sustainability and Climate, Sant'Anna School of Advanced Studies, Italy
- Francesco Maria Abbate - Ergo srl, Italy
- Elena Baldereschi - Ergo srl, Italy
- Monia Niero - Interdisciplinary Center on Sustainability and Climate, Sant'Anna School of Advanced Studies, Italy
- Marco Frey - Interdisciplinary Center on Sustainability and Climate, Sant'Anna School of Advanced Studies, Italy
- Available online in Detritus - In Press
- Pages
Access restricted to subscribed members only
Released under All rights reserved
Copyright: © 2025 CISA Publisher
Abstract
This study presents a greenhouse gases (GHG) accounting tool developed for Italian breweries aimed at the quantification of the carbon footprint (CF) of the organizations, thus enabling a self-assessment of their contribution to climate change. The tool builds on a Microsoft Excel interface that allows breweries to input site-specific data related to materials, energy, emissions, and waste across their life cycle in accordance with both the GHG Protocol and the ISO 14064-1 standard. A methodological framework is developed based on 7 steps, which include : i) organizational and operative boundaries definition, iii) identification of the databases for the calculations of emission sources and emission factors iv) calculation of CF which allows v) to perform a screening study and the hotspot identification, followed by vi) a check with literature in order to vii) perform a CE strategies assessment. This procedure made possible to build a valuable and reliable tool, in line with international standard and easy to replicate in other contests. The tool indeed enables companies to identify environmental relevant processes (hotspot analysis) and to implement relevant circular ecosystem innovation. This is possible thanks to its ability to create collaboration within ecosystem actors and allowing a trial-and-error process.Keywords
Editorial History
- Received: 16 Jun 2025
- Revised: 09 Sep 2025
- Accepted: 29 Sep 2025
- Available online: 23 Oct 2025
References
AIB (2024). European Residual Mixes 2023 Association of Issuing Bodies European Residual Mixes Results of the calculation of Residual Mixes for the calendar year 2023. Retrieved 9 September 2024, from https://www.aib-net.org/facts/european-residual-mix
Alromaizan, M., Afy-Shararah, M., Jagtap, S., Litos, L., & Salonitis, K. (2023). Developing a Carbon Accounting Tool for SMEs in the Agri-Food Sector. Procedia CIRP, 116, 492–497.
DOI 10.1016/j.procir.2023.02.083
Angova, E., 2023. Sector-Specific Barriers to Implement Circular Economy Practices in the Craft Beer Industry. Rijksuniversiteit Groningen
Beemsterboer, S., Baumann, H. & Wallbaum, H. Ways to get work done: a review and systematisation of simplification practices in the LCA literature. Int J Life Cycle Assess 25, 2154–2168 (2020).
DOI 10.1007/s11367-020-01821-w
Bocken, N.M.P., de Pauw, I., Bakker, C., van der Grinten, B., 2016. Product design and business model strategies for a circular economy. Journal of Industrial and Production Engineering 33, 308–320.
DOI 10.1080/21681015.2016.1172124
Bowler, A. L., Rodgers, S., Meng, F., Mckechnie, J., Cook, D. J., & Watson, N. J. (2024). Development of an open-source carbon footprint calculator of the UK craft brewing value chain. Journal of Cleaner Production, 435, 140181.
DOI 10.6084/m9.fig
Esposito, B., Sessa, M.R., Sica, D., Malandrino, O., 2020. Towards circular economy in the agri-food sector. A systematic literature review. Sustainability (Switzerland)
Gao, T., Liu, Q., Wang, J., 2014. A comparative study of carbon footprint and assessment standards. International Journal of Low-Carbon Technologies 9, 237–243.
DOI 10.1093/ijlct/ctt041
Ghisellini, P., Cialani, C., Ulgiati, S., 2016. A review on circular economy: The expected transition to a balanced interplay of environmental and economic systems. J Clean Prod 114, 11–32.
DOI 10.1016/j.jclepro.2015.09.007
Hazen, B.T., Russo, I., Confente, I., Pellathy, D., 2020. Supply chain management for circular economy: conceptual framework and research agenda. International Journal of Logistics Management 32, 510–537.
DOI 10.1108/IJLM-12-2019-0332
Horn, E., Proksch, G., 2020. Building an Ecosystem: Integrating Rooftop Aquaponics with a Brewery to Advance the Circular Economy. ACSA Annual Meeting
Ionescu, L. (2023). Carbon Accounting in the Circular Economy. Annals of Spiru Haret University. Economic Series, 23(4), 352-360. https://www.ceeol.com/search/article-detail?id=1222220
ISO (2018). ISO 14064-1:2018 Greenhouse gases-Part 1: Specification with guidance at the organization level for quantification and reporting of GHG emissions and removals
ISPRA (2022). Tabella parametri standard nazionali. Retrieved 9 September 2024, from https://www.ets.minambiente.it/Download/217
Jackowski, M., Niedźwiecki, Ł., Mościcki, K., Arora, A., Saeed, M.A., Krochmalny, K., Pawliczek, J., Trusek, A., Lech, M., Skřínský, J., Čespiva, J., Vereš, J., Ochodek, T., Pawlak-Kruczek, H., 2021. Synergetic co-production of beer colouring agent and solid fuel from brewers’ spent grain in the circular economy perspective. Sustainability (Switzerland) 13.
DOI 10.3390/su131810480
Kirchherr, J., Reike, D., Hekkert, M., 2017. Conceptualizing the circular economy: An analysis of 114 definitions. Resour Conserv Recycl.
DOI 10.1016/j.resconrec.2017.09.005
Konietzko, J., Bocken, N., Hultink, E.J., 2020. Circular ecosystem innovation: An initial set of principles. J Clean Prod 253.
DOI 10.1016/j.jclepro.2019.119942
Masotti, P., Campisi, B., Bogoni, P., 2016. CARBON FOOTPRINT EVALUATION OF AN ITALIAN MICRO-BREWERY.Selection and peer-review under responsibility of the ECOMONDO, Procedia Environmental Science, Engineering Management
Ho, D.M., Thach, B.T., Bui, H.M., 2024. Establishing criteria for advancing circular economy practices in the beer industry: A case study in South Vietnam. Environmental Quality Management 34.
DOI 10.1002/tqem.22218
Neugebauer, S., Bolz, M., Mankaa, R., Traverso, M., 2020. How sustainable are sustainability conferences? – Comprehensive Life Cycle Assessment of an international conference series in Europe, in: Journal of Cleaner Production. Elsevier Ltd.
DOI 10.1016/j.jclepro.2019.118516
Olajire, A.A., 2020. The brewing industry and environmental challenges. J Clean Prod 256.
DOI 10.1016/j.jclepro.2012.03.003
Niero, M., Hauschild, M.Z., Hoffmeyer, S.B., Olsen, S.I., 2017. Combining Eco-Efficiency and Eco-Effectiveness for Continuous Loop Beverage Packaging Systems: Lessons from the Carlsberg Circular Community. J Ind Ecol 21, 742–753.
DOI 10.1111/jiec.12554
Ortiz, I., Torreiro, Y., Molina, G., Maroño, M., Sánchez, J.M., 2019. A Feasible Application of Circular Economy: Spent Grain Energy Recovery in the Beer Industry. Waste Biomass Valorization 10, 3809–3819.
DOI 10.1007/s12649-019-00677-y
The Brewers of Europe, 2020. PEFCR for Beer
The Brewers of Europe, 2015. PEF screening report of beer in the context of the EU Product Environmental Footprint Category Rules (PEFCR) Pilots
Rossi, F., De Bernardi, C., Niero, M., Frey, M. 2025. Empowering foundries for sustainability: a userfriendly Eco-design tool for environmental selfassessment. Detritus. Under review
Valls-Val, K., Bovea, M.D., 2022. Carbon footprint assessment tool for universities: CO2UNV. Sustain Prod Consum 29, 791–804.
DOI 10.1016/j.spc.2021.11.020
The European Federation of Bottled Waters, 2015. Product Environmental Footprint (PEF) Packed Water screening report in the context of the EU Product Environmental Footprint Category Rules (PEFCR) Pilots
WRI & WBCSD (2004, revised). The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard. World Resources Institute. Retrieved 9 September 2024, from https://ghgprotocol.org/corporate-standard