“…Most recent LCA conducted on lignin use data provided by biorefineries, leading to more reliable results. 300 Due to the nature of a biorefinery, lignin is the product of a multi-output process: 323 the allocation of the environmental impact between lignin and its co-products (such as cellulose, electricity, ethanol) from biorefineries is of most importance to quantify the GWP. 300,316,326,327 The ISO 14044:2006 guidelines provides a hierarchy to deal with multi-product systems such as biorefineries, with three levels: subdivision, system expansion and allocation.…”