Table 4

EoL modelling approaches used in this study.

EoL approach References Comments
Simple Cut-off Ekvall et al. (2020) [12]
Environmental Product declarations (EPD) International 2017 [39]
PSA 2050 (Recycled content method) [18]
GHG Protocol (Recycled content method) [17]
Simple cut-off was selected due to its widespread use and easy application in practice.
Cut-off with economic allocation Ekvall et al. (2020) [12]
Dutch Handbook on LCA [40]
IEA-PVPS T12 (Cut-off approach) [14]
Cut-off with economic allocation was selected due to recommendation by specific guidelines relating to PV and its easy application in practice.
Closed-loop allocation ISO 14044:2006 [4], ISO 14067:2018 [13]
Ekvall et al. (2020) (Allocation to material losses) [12],
PSA 2050 (Closed-loop approximation) [18]
GHG Protocol (Closed-loop approximation) [17]
IEA-PVPS Task 12 (End-of-life approach) [14]
Closed-loop allocation was selected due to its widespread use, easy application in practice and its market incentive. Usually, it provides incentive to promote EoL recycling.
50/50 method Nordic Guidelines on LCA [41]
Ekvall et al. (2020) [12]
50/50 method was selected, since it provides an intermediate solution via a simple way (50/50 allocation).
Open-loop allocation ISO 14067:2018 [13]
Ekvall et al. (2020) (Market price-based allocation) [12]
Open-loop allocation referenced in ISO series was selected, since it can provide a way of allocation reflecting the specific characteristics of the material based on the market price.
Circular Footprint Formula PEF [15]
Ekvall et al. (2020) [12]
CFF recommended in the PEF guide selected, since in this approach, elements are taken into account in a comprehensive manner. It is not so complex in practice due to the data availability of some allocation factors and quality degradation factors provided in the PEF. It provides a compromising solution between two market incentives and reflects the market features of specific material.

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