2026-03-19
Inna Koblianska, Svitlana Lukash, Viktoriia Medvid, Oleksandr Maslak
Purpose. This paper aims to systematically review and synthesise existing food packaging Life Cycle Assessment (LCA) research, focusing on applications, methodologies, and results to provide insights and recommendations for researchers, policymakers, and industry stakeholders to enhance the methodological relevance, sustainability, and environmental performance of food packaging solutions. Methodology. This study employed a systematic literature review approach, comprising the following steps: data collection and selection, coding and categorisation of data to comprehensively describe and compare the methodology, and synthesis of the results. The literature search was conducted in the Scopus, Web of Science, ScienceDirect, and PubMed databases; the study selection was based on defined inclusion and exclusion criteria and followed a multi-stage screening process. The data comprise 88 peer-reviewed English-language journal papers published between 2000 and 2025; results were synthesised through qualitative analysis conducted in the RStudio environment. Results. An increase in LCA studies on food packaging is noted, which is intensifying against the backdrop of stricter regulatory requirements for plastics, packaging, and environmental assessment methods. Most often, such studies are based on data from European countries, with a prevalence of studies on food in general, as well as goods with a short shelf life, which draws attention to the functional aspects of packaging, namely its ability to extend shelf life and minimise waste. Concerning packaging materials, researchers are focusing on the assessment of new and biobased materials, as well as on the comparison of reusable and single-use packaging and recycling options, biomaterials, active, and smart packaging with traditional materials. From a methodological point of view, product-based functional units, packaging assessments using the cradle-to-grave method, and comparative LCAs are typically used. A synthesis of the reviewed cases facilitated the identification of the most common approach for conducting food packaging LCAs. Originality. The typical LCA methodology for food packaging in the European context is based on the application of ISO 14040 (in combination with ISO 14044), ReCiPe, environmental footprint, and product environmental footprint methods, utilising Ecoinvent databases and SimaPro software. An impact assessment based on midpoint indicators is carried out using a combination of 10 indicators, where the most frequent are the following: ozone depletion potential, marine eutrophication, global warming, climate change, freshwater eutrophication, ionising radiation, freshwater ecotoxicity, terrestrial acidification, acidification, and particulate matter formation. It is advisable to use comparative approaches based on the cradle-to-grave method, enabling a comprehensive impact assessment across all life cycle stages, supplemented by sensitivity and uncertainty analyses. Practical implications. The identified variability in assessment methodologies does not ensure the comparability of their results. Recommendations for conducting LCA should be specified in terms of requirements for disclosing information on methodological aspects of research and recommended sets of indicators. When making decisions on food packaging parameters, it is advisable for manufacturers to employ a multi-criteria approach, considering LCA results, functional properties, and economic aspects. At the policy level, decisions on restrictions (or incentives) for the use of certain types of packaging should consider the state of the secondary materials and waste management system, as well as its spatial configuration.
2026-03-19
Erik Jansto, Peter Sedik, Maria Urbanova, Alejandro Suarez
Purpose. Shifting consumer priorities in the food and beverage industry are increasingly shaping purchasing decisions, characterised by a marked tendency towards moderation and alcohol-free social activities. This phenomenon reflects a general trend towards healthy lifestyle and well-being , which contributes to declining alcohol consumption. The present article aims to undertake an assessment of the variety of consumer preferences and motives in the Slovak wine market using the wine-related lifestyle (WRL) approach to examine the current and future motivations of wine consumers. Methodology. The consumer study is based on online questionnaire survey conducted on a sample of Slovak wine consumer (n = 580). Both factor analysis and cluster analysis were applied in consumer segmentation, where four clusters were identified: ( “Practical (Standard) Wine drinkers”, “Wine Connoisseurs”, “Lifestyle-oriented wine consumers” and “Brand-oriented wine consumers”). To further validate and profile the segments, the chi-square test of independence (with Cramér’s V) was used to examine associations between segment membership and categorical variables, while the non-parametric Kruskal–Wallis test identified differences in consumption, purchasing behaviour, and socio-demographic characteristics among segments. Results. The “Practical (Standard) wine drinkers” segment is characterised by its focus on the functional and value-oriented propositions, and its adherence to expert recommendations. Wine connoisseurs prioritise quality, placing significant emphasis on consumption rituals and the availability of detailed product information. Lifestyle-oriented wine consumers focus on the aesthetic and social aspects of wine consumption, where the overall experience remains the primary driver. Brand-oriented wine consumers, meanwhile, emphasise brand consistency, regional authenticity, and patriotism. The analysis further reveals that younger consumers showed a greater appreciation for the social and visual aspects of wine, while older consumers tended to prioritise quality and tradition. Originality. This study was the first to segment the Slovak market by employing the wine-related lifestyle (WRL) approach adapted specifically for the Slovak wine market. It provides updated market data and detailed consumer insights to facilitate more effective business-to-consumer engagement and a clearer understanding of consumption patterns in smaller wine markets. Practical implications. The findings provide actionable insights for wineries and marketers seeking to strengthen their market position and tailor their marketing communication to distinct consumer groups. Furthermore, the segmentation offers guidance for developing moderated- or low-alcohol alternatives in response to the evolving health-conscious behaviours of younger consumer groups.
2026-03-19
Stanislav Vasylishyn, Nataliya Kantsedal, Olha Leha, Svitlana Tiutiunnyk, Yurii Tiutiunnyk
Purpose. The aim is to assess the impact of expenditures on the financial sustainability and efficiency of forestry enterprises and to develop scientifically based proposals that increase the transparency and reliability of cost accounting, as costs represent the substantial foundation of both tangible and intangible asset valuation in the context of sustainable forest resource management. Methodology. The methodological basis includes systemic, structural-functional, and statistical approaches to assessing financial and environmental sustainability. The research involves a quantitative analysis of economic indicators, trends, and the structure of expenditures of forestry enterprises. It also generalises the key factors influencing business performance under external challenges, particularly in the context of wartime conditions. Results. The study revealed an increasing impact of material expenditures on the performance indicators of forestry enterprises. Three key areas of insufficient informational support were identified: assessment of cost sustainability, opportunities for diversification, and the need for revised reporting formats. The authors propose the inclusion of a dedicated section in reporting documents that addresses the effects of military actions on economic activity. The necessity of synchronising managerial and statistical reporting with multi-level information systems is substantiated, in order to implement environmental initiatives and align with the national green taxonomy framework. Originality. For the first time: 1) the economic, environmental, and socio-organisational factors that undermine the sustainability of forestry enterprises during wartime have been systematised; 2) the feasibility of introducing a separate informational section in statistical reports specifically dedicated to war-related expenditures and losses has been substantiated. Improved: the theoretical and methodological approaches to the formation of financial, statistical, and managerial reporting of forestry sector enterprises, taking into account the requirements of sustainable development and the need to synchronise ecological, economic, and social management factors. Further developed: the study of the impact of expenditures on the financial sustainability and efficiency of the forestry sector, with a focus on the mechanisms through which cost structures influence profitability, investment capacity, and sustainable development outcomes. Practical implications. Reflected in the enhancement of management and accounting tools in the forestry sector. It is proposed to add a new section to the state statistical reporting form of Ukraine (Form 4-LG), which details war-related expenditures and losses. The results are of direct importance to government bodies, to forestry enterprises and to investors and international partners, who gain a more realistic assessment of the investment potential of the sector when economic, environmental, and social risks are considered. These improvements enable more accurate assessments of external threats, support the development of investment-attractive “green” projects, and strengthen enterprises’ environmental and financial accountability. The proposed approaches may also serve as a basis for developing indicators to monitor the effectiveness of sustainability policies in natural resource management.