DEPARTMENT OF TECHNOLOGY MANAGEMENT AND ECONOMICS DIVISION OF SUPPLY AND OPERATIONS MANAGEMENT CHALMERS UNIVERSITY OF TECHNOLOGY Gothenburg, Sweden 2025 www.chalmers.se Remanufacturing Furniture: Mapping the Process Flow and Assessing Environmental Impact. Master’s thesis in Quality and Operations Management. EDDIE WASSHOLM PIERRE MOUSSA Remanufacturing Furniture: Mapping the Process Flow and Assessing Environmental Impact. This thesis is conducted at the TME department at Chalmers University of Technology. The authors are responsible for the opinions, conclusions, and results presented in this research. EDDIE WASSHOLM PIERRE MOUSSA Department of Technology Management and Economics Division of SUPPLY AND OPERATIONS MANAGEMENT CHALMERS UNIVERSITY OF TECHNOLOGY Gothenburg, Sweden 2025 Remanufacturing Furniture: Mapping the Process Flow and Assessing Environmental Impact. Master’s thesis in Quality and Operations Management. EDDIE WASSHOLM PIERRE MOUSSA © EDDIE WASSHOLM, 2025 © PIERRE MOUSSA, 2025 Department of Technology Management and Economics Chalmers University of Technology SE-412 96 Gothenburg Sweden Telephone + 46 (0)31-772 1000 Department of Technology Management and Economics Gothenburg, Sweden 2025 Remanufacturing Furniture: Mapping the Process Flow and Assessing Environmental Impact. EDDIE WASSHOLM PIERRE MOUSSA Department of Technology Management and Economics Chalmers University of Technology SUMMARY Purpose This research has three main purposes. Firstly, to identify the key steps and critical activities of the process of remanufacturing furniture. Secondly, to assess the environmental impact of the process. Lastly, to provide targeted recommendations to improve the process of remanufacturing furniture. Methodology The methodology used in this thesis is based on a multiple case study design. The data was collected through document studies, one Gemba walk, and semi-structured interviews with six different Swedish furniture SMEs. Thematic analysis was used to extract key findings and support process mapping techniques, which were applied to visualise remanufacturing flows. Moreover, a partial Life Cycle Assessment was conducted to assess the environmental impacts specifically related to the remanufacturing stages. Findings The critical activities of remanufacturing are cost and workload appraisal, transportation, and manual labour. As for the environmental impact, it is clear that remanufacturing a piece of furniture for 15 years still has less impact on the environment than producing new furniture that lasts for 15 years. As for the targeted recommendations, they include digital tools, modularity, related technology, improve logistics, inter-company partnerships, and PaaS model. Implications This thesis proposes a practical framework combining process mapping and environmental assessment tailored for SMEs to visualise, evaluate, and improve their remanufacturing processes. The findings provide actionable insights for companies aiming to align operational practices with circular economy goals. Delimitations The case companies operate in Sweden and are categorised as furniture SMEs. The assessment is limited to the remanufacturing process and the environmental impact. Further research may be needed to improve the generalisability of all the findings discussed in this research. Key words Circular economy, remanufacturing, Process mapping, Flowchart, LCA, Furniture industry, Sustainability, SMEs. Contents 1 Introduction 7 1.1 Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1.2 Purpose and Objectives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1.3 Research questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1.4 Delimitations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 1.5 Outline of Thesis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 2 Theoretical Background 10 2.1 Circular Economy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 2.1.1 Definitions of circular economy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 2.1.2 Extended producer responsibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 2.1.3 Life Cycle Assessment (LCA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 2.2 Practices Supporting Circularity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 2.2.1 Lean methodology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 2.2.2 Green supply chain management . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 2.2.3 Product-as-a-service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 2.2.4 Digital product passports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 2.2.5 Modularity and product design . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 2.3 Organisation design strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 2.4 Visualising remanufacturing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 3 Methodology 17 3.1 Research Design . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 3.2 Case Companies Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 3.2.1 Company 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 3.2.2 Company 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 3.2.3 Company 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 3.2.4 Company 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 3.2.5 Company 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 3.2.6 Company 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 3.3 Data Collection Methods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 3.3.1 Interviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 3.3.2 Observations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 3.3.3 Document Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 3.4 Reliability and Validity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 3.5 Ethical Considerations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 4 Findings 25 4.1 Description of the Remanufacturing Process . . . . . . . . . . . . . . . . . . . . . . . . . . 25 4.1.1 Interview with Ekdahls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 4.1.2 Interview and observation at Gärsnäs . . . . . . . . . . . . . . . . . . . . . . . . . 26 4.1.3 Interview with Gemla Möbler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 4.1.4 Interview with Balzar Beskow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 4.1.5 Interview with Götessons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 4.1.6 Interview with Maze Interior . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 4.2 Quantitative Data Findings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 5 Analyses 31 5.1 Thematic analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 5.2 Remanufacturing Impact Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 1 6 Discussion 39 6.1 Results Discussion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 6.1.1 Research Question 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 6.1.2 Research Question 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 6.1.3 Research Question 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 6.2 Methods Discussion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 7 Recommendations 47 8 Conclusion 48 8.1 Key Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 8.2 Limitations of the Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 8.3 Further Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 9 Appendices 54 9.1 Interview summary 1 - Ekdahls Möbler . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 9.2 Interview summary 2 - Gärsnäs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 9.3 Interview summary 3 - Gemla Möbler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 9.4 Interview summary 4 - Balzar Beskow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 9.5 Interview summary 5 - Götessons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 9.6 Interview summary 6 - Maze Interior . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 9.7 Excel circular LCA calculator link . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 9.8 Sample quotes table used for gathering the codes for the thematic analysis . . . . . . . . . 67 2 List of Tables 1 Case companies, interviewees, and data collection methods . . . . . . . . . . . . . . . . . . 21 2 Codes and their respective number of mentions . . . . . . . . . . . . . . . . . . . . . . . . 31 3 Themes based on codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 4 Aggregate dimensions from interviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 5 Comparison of environmental impact categories between a remanufactured and a new chair 42 3 List of Figures 1 The circular economy model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 2 Life cycle stages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 3 Flowchart with symbols and their meaning . . . . . . . . . . . . . . . . . . . . . . . . . . 16 4 The research design . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 5 Generic LCA card and the remanufacturing process circled in red . . . . . . . . . . . . . . 19 6 The steps involved in the thematic analysis . . . . . . . . . . . . . . . . . . . . . . . . . . 24 7 Flowchart of Ekdahls’ remanufacturing process of a chair . . . . . . . . . . . . . . . . . . 26 8 Flowchart of Gärsnäs’ remanufacturing process of a chair . . . . . . . . . . . . . . . . . . 27 9 Flowchart of Gemla’s remanufacturing process of a chair . . . . . . . . . . . . . . . . . . . 28 10 Flowchart of Balzar Beskow’s remanufacturing process of a chair . . . . . . . . . . . . . . 29 11 Generic flowchart of the remanufacturing process . . . . . . . . . . . . . . . . . . . . . . . 35 12 Circular LCA card and with remanufacturing process circled in red . . . . . . . . . . . . . 36 13 A screenshot from the circular LCA calculator of the environmental impact of the reman- ufacturing process of a generic chair. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 14 Generic flowchart of the remanufacturing process with key steps highlighted . . . . . . . . 40 4 List of Abbreviations BOM Bills of Materials C2C Cradle-to-Cradle C2G Cradle-to-Grave CE Circular Economy CNC Computer numerical control DPP Digital Product Passport EPR Extended Producer Responsibility EPD Environmental Product Declaration EU European Union GHG Greenhouse Gas GWP Global Warming Potential GSCM Green Supply Chain Management LCA Life Cycle Assessment MFA Material Flow Analysis PaaS Product-as-a-Service PM Particulate matter QR code Quick-Response code RFID Radio-frequency identification RQ Research Question SMEs Small and Medium Enterprises TBL Triple Bottom Line TPS Toyota Production System 5 Acknowledgement We would like to express our sincere gratitude to our examiner Mirka Kans and our supervisor Chami- rangika Madushani Hetti Arachchige for their support and guidance during this research at Chalmers University of Technology. Their insightful comments and valuable guidance helped us improve the value and quality of this research. We are also grateful for letting us be part of the Re:Furn research project, which is led by Chalmers University of Technology in collaboration with Jönköping School of Engineer- ing, Linnaeus University, and other organisations. Also, we are equally appreciative of Ekdahls Möbler, Gärsnäs AB, Gemla Möbler, Balzar Beskow, Götes- sons AB, and Maze Interior, who took the time to welcome us and shared their knowledge and data with us. We are especially thankful for the interviewees whose knowledge and expertise greatly increased the value and quality of this research as well. 6 1 Introduction This chapter outlines the foundation of this research and includes the background necessary to introduce the topic to the reader. In particular, it highlights the purpose of this research, the research questions, the delimitations that specify the scope, and the outline of the thesis. 1.1 Background In 2020, the government of Sweden proclaimed a vision of a society in which materials are used in a toxic-free and circular flow to aid in the creation of a circular economy (CE) (Regeringskansliet, 2023). The transition from a linear economy to a CE is increasingly recognised as a necessary shift to achieve sustainability in various industries, including furniture manufacturing. The CE model emphasises value retention by extending product lifespans, reducing waste, and integrating high-value recovery strategies such as remanufacturing (Circular Sweden, 2025). Looking at statistics provided by the circularity gap report, 96% of Sweden’s materials used for production come from virgin sources, and of these, 3.4% are cycled back into the economy after use (Circle Economy, 2024). This can be compared to the average in the European Union (EU), which was 11.5% in 2022 and, according to their goal for 2030, should be 23.2% (ReBuilt, 2024). Gathering from this, it is clear that Sweden is below the European average and is currently not expected to meet the established goals. Given the scenario in which the government imposes more legislation in accordance with the extended producer responsibility (EPR) policy, more pressure is placed on corporations to take action for their products at the post-consumption stage (The European Organisation For Packaging And The Environmnet, 2025). Thus, businesses can gain an advantage in being prepared for this scenario by working on how their products can be incorporated into circular flows. Building on this, a sector that can contribute towards a CE is the furniture industry since it is highly dependent on wood. Today, a large volume of furniture becomes waste, making it a pressing issue on the EU’s environmental agenda (Lee, 2019). Furthermore, furniture waste generated in the EU consists of complex combinations of materials, such as wood chipboards, fibreboards, metals, plastics, textiles, and even electronic components. Although some materials are recycled, the fate of most used furniture remains unclear, with evidence showing that 10 million tonnes of furniture end up in landfills or are burnt, reflecting both a missed opportunity for material recovery and a challenge for the CE transition (Forrest et al., 2017). Creating circular flows can help save wood in a world where there is a global shortage (Danske Bank, 2024). Initiatives for this development have already been launched with re- search projects such as Cirkuträ and ReFurn, which aim to increase knowledge about remanufacturing (Chalmers Research, 2023), of which this research is part of. It is worth mentioning that SMEs in the EU have limited resources to develop new business models (Kans & Löfving, 2024). And according to European Investment Fund (2025), SMEs represent around 99% of all businesses in Sweden, and it is the same percentage for the furniture industry, according to (Trä- och Möbelföretagen, 2024) and (Brege et al., 2005). Therefore, it is worth focusing this research on Swedish furniture SMEs. Barriers to remanufacturing are highlighted by Kans and Löfving (2024), who point to a general lack of awareness, knowledge, incentives, feedback channels, and supporting organisational structures. There- fore, the lack of knowledge when it comes to the details of the steps of remanufacturing is a problem. To investigate furniture remanufacturing, it is important to visualise the processes and steps involved. This means process mapping is important to visualise the steps involved in remanufacturing, so it is clear which steps have an environmental impact that need to be quantified. Moreover, it provides a struc- tured approach to analysing production and refurbishment activities, helping businesses make informed decisions regarding resource allocation and process modifications (Damelio, 2011). Furthermore, Calzolari et al. (2022) point out that an absence of explicit metrics quantifying the ’circu- larity’ of the process on a supply chain level. Additionally, transparency through the supply chain has gained importance in recent years since companies are aiming to increase the transparency and sustain- ability of their supply chains. Kleindorfer et al. (2005) states that sustainability movements attracted more attention to the fact that production processes are not environmentally friendly enough. This was a growing concern for a long time, and companies are under pressure to measure and report their impact and footprint. for Standardization (2006) suggest that it is helpful to visualise the process using a flow diagram. This suggests that there is a need for a standardised tool to visualise and quantify the 7 impact of remanufacturing. Tools such as Life Cycle Assessment (LCA) provide a structured method for quantifying environmental impact and supporting decision-making regarding material use and waste reduction (Sonnemann et al., 2018). LCA enables the identification of the most critical impact areas and helps companies choose the best approach that minimises environmental footprints (Niero & Kalbar, 2019). Moreover, LCA has developed throughout the years and nowadays includes steps, such as recov- ery, reuse, and recycling, which are outside of the regular steps, such as production, usage, and end of life. This helped LCA to transition more towards the circular economy from being purely linear (Abagnato et al., 2024). However, the gap remains clear regarding the ambiguity of mapping and assessing the impact of the remanufacturing process by itself. This suggests the need for research that focuses on the remanufacturing and circularity of furniture. 1.2 Purpose and Objectives The focus of this research is directed towards helping furniture Small and Medium Enterprises (SMEs )in Sweden refine their remanufacturing processes by highlighting the key steps and critical activities in the process, with targeted recommendations on how to improve the remanufacturing process potential. Since this area is under-researched, SMEs may lack the necessary resources to develop/improve this business model on their own, according to Kans and Löfving (2024). It aims to explain the process of furniture remanufacturing and the way it can be improved to support the goals of CE. This is done by mapping the remanufacturing process flow and assessing its environmental impact. Given this focus, the primary objectives of this research are to identify the key steps and critical activi- ties involved in remanufacturing furniture, assess the environmental impacts of these processes, and offer targeted recommendations for improvement. This research provides a clearer picture of environmental impact, allowing businesses to make more informed decisions regarding the use of resources and waste reduction. By addressing these objectives, this thesis contributes to the broader perspective on circu- lar economy implementation and offers insights into optimising furniture remanufacturing for long-term sustainability. The ultimate goal of this study is to give targeted recommendations that help companies become more circular and sustainable by enhancing their remanufacturing processes, thus increasing their efficiency and lowering their environmental impact/carbon footprint. By offering insights into reducing waste, streamlining processes, and measuring environmental impact, this research aims to provide practical guidance to furniture companies to become more efficient and sustainable. 1.3 Research questions Based on the challenges outlined in the Background, certain topics require further investigation. The large amounts of furniture waste in Sweden and the EU continue to end up in landfills or burnt (Forrest et al., 2017), showing missed opportunities for material recovery and a transition toward CE. However, despite Sweden’s reputation as a sustainability frontrunner, it lags in the effective reuse and remanufacturing of materials, creating a dependency on virgin materials instead. This emphasises the urgency to pinpoint strategic improvements. Building upon everything previously mentioned, the absence of a clear and standardised remanufacturing process with explicit metrics to quantify environmental gains represents another problem. These identified issues guide the formulation of the following research questions: 1. What are the key steps and critical activities involved in the furniture remanufacturing process? 2. How can the environmental impact of the remanufacturing process be assessed? 3. How can furniture companies improve the remanufacturing process? It can be said that research questions are logically structured and focused on the remanufacturing pro- cess. The first question is exploratory and important to describe the process itself, which offers valuable insights into the key steps and critical activities. This question is foundational and needed for quantifying the impact, as in RQ2, and identifying areas of improvement, as in RQ3. The second question is mostly analytical. It is expected to add a piece of quantitative evidence to sup- port the argument that remanufacturing is better for the environment than manufacturing new furniture. 8 The third question is prescriptive and progressive. The main outcome of this question is to suggest recommendations tied to improving the remanufacturing process. It builds on the understanding from RQ1 and the support from RQ2 to propose potential improvements that can help SMEs involved in the remanufacturing of furniture. 1.4 Delimitations This thesis is limited to focusing on remanufacturing, including refurbishment and reusing, in different furniture SMEs in Sweden. Having multiple case studies means that the in-depth research will not be as comprehensive as in a single case study. The companies are categorised as SMEs, which means that this study excludes large manufacturers. The focus will be on creating a new framework using well- established theories such as process mapping and LCA. Moreover, only a partial LCA will be conducted because the focus will be on the end-of-life stage in the partial LCA, which is relevant to remanufacturing in the furniture industry. This means that the partial LCA will be conducted for the remanufacturing processes only and not for the full life cycle assessment of the product or the production process. Lastly, only the environmental aspect of sustainability will be examined, excluding social and economic. 1.5 Outline of Thesis This thesis begins with a theoretical background, providing relevant information in the form of an overview of circular economy principles, practices supporting circularity, organisation design strategies, and then visualising remanufacturing. The methodology chapter follows, detailing the research design, case study approach, and data collection methods, including interviews, observations, and document review. The findings chapter presents the results of the study, including a summary of the data collected and process maps for each company with remanufacturing practices. The analysis chapter presents the thematic analysis and the remanufacturing impact analysis. The discussion explores the broader implications of the research, reflecting on methodological strengths and limitations while considering practical applications for SMEs, and answers the research questions. The recommendations chapter suggests strategies for improving remanufacturing efficiency and sustainability. Finally, the conclusion summarises key findings, discusses contributions to circular economy research, and outlines potential directions for future studies. 9 2 Theoretical Background In the theoretical background, theories, tools and concepts are presented that contribute to the framework and analysis. 2.1 Circular Economy In this chapter, definitions of circular economy (CE) are presented together with ways it can impact businesses and how it is related to sustainability. 2.1.1 Definitions of circular economy CE as defined by the EU Parliament (2023) is a model of consumption and production involving different steps, such as sharing, leasing, reusing, repairing, refurbishing and recycling materials/products for as long as possible to extend the life of a product. Figure 11 represents the circular economy model as defined by the EU Parliament (2023), with the waste management step aiming to inject the material back into the system. Moreover, waste reduction is highlighted as a key principle, and further value is created through keeping used materials in the economy, wherever possible, through recycling. On the other hand, in Sweden, according to the definition provided by Circular Sweden (2025), a CE is an industrial system designed to preserve value. It substitutes linear flows with a prolonged life span and preservation of the product and material value. It means a shift to renewable energy and the elimination of waste through the high-quality design of materials, products, systems, and business models. It is clear that the definitions of CE can vary, but in this research, the definition provided by Circular Sweden (2025) will be used. Figure 1: The circular economy model 2.1.2 Extended producer responsibility Extended producer responsibility (EPR) is a form of legislation that obliges producers to take more responsibility for their product throughout its life cycle, including beyond the consumer stage, to meet environmental goals regarding recycling or recovery targets (The European Organisation For Packaging 1This figure is inspired by the EU Parliament (2023) 10 And The Environmnet, 2025). It is clear that this type of legislation is closely related to CE and pro- motes this type of practice. Concrete examples of this according to Naturv̊ardsverket (2023) include the obligation of the producer to assume responsibility for the design and label of their products, col- lecting it when it becomes waste, taking care of or recycling the product once it becomes waste, and registering and reporting information to the Swedish Environmental Protection Agency. Although not all industries have been impacted by this yet, it is clear that these sorts of policies will be in effect in the near future for all industries. Therefore, companies can gain a competitive advantage by working on incorporating their product into circular flows after overcoming the barriers mentioned by Bhatia and Srivastava (2018). These barriers such as uncertainty in the quantity and timing of returned products, a lack of consumer awareness and incentives, and lastly, the absence of organised collection channels. These barriers complicate planning, discourage product returns, and further hinder the remanufacturing process. Moreover, Gupt and Sahay (2015) also concludes that EPR is pushing more businesses to adopt sustain- able strategies and that remanufacturing is one of the strategies businesses can apply to shift towards a CE instead of the linear economy. And for the sake of this research, remanufacturing is defined as Sundin (2004) chose to define industrial remanufacturing based on previous definitions for remanufac- turing inspired by the works of Seaver (1994); Amezquita and Bras (1996); Bras and Hammond (1996); Lund (1996); and APICS (1998). Sundin’s definition of remanufacturing is that it represents an indus- trial process that restores end-of-life products, known as cores, to a functional state. This involves a series of structured steps, including inspection, disassembly, cleaning, part replacement or refurbishment, reassembly, and testing to ensure the final product meets specified performance and quality standards. Therefore, furniture manufacturers can redesign their items to make them simpler to recycle, disassemble and repair, which helps them to meet the EPR requirements. Moreover, this will make the manufacturers more sustainable as well. Furthermore, Geissdoerfer et al. (2017) argues that the concepts of CE and sustainability are often tan- gled together and that the lines between their similarities and differences are often blurred. Therefore, it is important to understand that it is not the same thing. Rather, sustainability is defined, according to Geissdoerfer et al. (2017), as the balanced integration of economic performance, social inclusiveness, and environmental resilience, to the benefit of current and future generations, and CE is a prerequisite for this vision. 2.1.3 Life Cycle Assessment (LCA) The core principle of a CE is to reuse raw materials and thus be more efficient with the use of resources while at the same time eliminating waste from the material flows (Parliament, 2023). However, measuring environmental impact is crucial and can be done via LCA, which is a well-established tool for quantifying the environmental footprint of materials used in various manufacturing processes. Furthermore, it can be used to enhance circular flows, as it helps in decision-making, as it accounts for environmental impact (Sonnemann et al., 2018), thus allowing policymakers to base their decisions on facts. LCA has traditionally been used to analyse and compare individual products from an environmental point of view. LCA is increasingly used in CE frameworks, where it is often combined with material circularity indicators to quantify circular product strategies (Niero & Kalbar, 2019). LCA provides a quantitative assessment of the environmental performance of a product throughout its entire life cycle, via a formalised four-step process (International Organization for Standardization, 1997): 1. Define scope 2. Performing a life cycle inventory analysis 3. Performing an impact assessment 4. Interpreting results Standards for conducting an LCA is carried out exist, and they are called ISO14040 and ISO14044, and belong to the 14000 family standard. In addition, furniture-specific frameworks on how to quantify the environmental impact of office furniture, such as the model proposed by Røyne (2019), exist. Further- more, various environmental impact assessments have been conducted and presented in the form of an 11 Figure 2: Life cycle stages environmental product declaration (EPD) with furniture as the subject (Del Borghi, 2013). As laid out by Rebitzer et al. (2004), LCA is a tool used to quantify the environmental impact for a prod- uct from cradle-to-grave (C2G) or cradle-to-cradle (C2C), meaning it is traditionally applied on linear flows with the optional of including other scenarios. Furthermore, depending on the question the LCA intends to answer, only the relevant life cycle phases should be included in the analysis (Røyne, 2019). Therefore, when it comes to circular systems, LCA has its limitations, as traditional LCA techniques frequently give recycling impacts precedence over high-value retention tactics such as remanufacturing, making it difficult to capture the concepts of the circular economy, as discussed by Bjørn and Hauschild (2018). In Figure 22, the ”card” for the LCA stages is presented, inspired by the EN 15804 and ISO 21930 standard for buildings. This framework was originally created for buildings as implemented by (Antunes et al., 2021), but it is clear that it is used in several LCAs/EPDs for furniture, such as the one used by The Norwegian EPD Foundation (2023) to show which phases of the product life cycle are considered in the LCA. Therefore, it is justified that this framework is used to perform LCA on furniture. According to Böckin and Johansson (2024), the stages labelled with ”A” include considerations such as the environmental impact generated from the extraction of all materials, their transportation, the manufacturing of the product, transportation to the customer and installation. Furthermore, the stages labelled with ”B” include the impact generated during the use phase of the product, including use, maintenance, repair, replacement, refurbishment, operational energy use, and operational water use. As for the ”C” module, it includes the processes related to the end-of-life phase. This includes dismantling, transportation, energy and materials used for preparation for waste treatment, and final waste treat- ment. Lastly, the ”D” stage describes the materials and energy outside the system. It describes the injections back into the system instead of using raw materials. Therefore, when using recycled materials, the recycled share is deducted to avoid counting it twice. As for C2C, according to Lin et al. (2020), means that waste from certain products would serve as raw materials for newly produced items, and this phase of the manufacturing process needs to be aligned with the environmental regulations to be more effective with resources, reduce emissions, and therefore increase sustainability. Depending on how well different products do this, different C2C certifications can be rewarded as evidence of being environmentally and sustainably (Bjørn & Hauschild, 2018). Bjørn and Hauschild (2018) point out that there are key points that need to be considered when looking 2This figure is based on the work of Antunes et al. (2021) 12 at the full picture of assessing and designing a product from an environmental point of view. They highlight the fact that a product that receives C2C certification without any changes to the elementary flows in its life cycle will have the same LCA score as before certification. Furthermore, the authors identify the fact that C2C operates with a positive environmental impact and that LCA operates with a negative environmental impact. What they mean by this is that LCA aims to remove emissions and waste from the systems, and that C2C aims to create new systems where the environment can benefit from the addition of nutrients. From an LCA perspective, reducing waste directly contributes to minimising environmental impact by decreasing resource consumption, emissions, and overall material usage. Studies by Ruben et al. (2018) and Mostafa and Dumrak (2017) highlight that the implementation of lean waste elimination techniques in sustainable manufacturing systems improves resource efficiency and reduces the environmental foot- print of production processes. Thus, integrating lean manufacturing with sustainability strategies not only supports the LCA goals but also reinforces the broader objectives of the circular economy. In summary, understanding both the C2C philosophy and the usage of LCA is important when un- derstanding the life cycle and environmental impacts of a product in any material flow and provides a theory to discuss, analyse, and answer the research questions. 2.2 Practices Supporting Circularity This subchapter focuses on presenting and elaborating on practices that support circular flows to support a framework for what a company can do to improve circularity. 2.2.1 Lean methodology The research by Salibi et al. (2022) indicates that applying lean methods can help achieve CE goals by minimising waste and improving process efficiency. By aligning lean principles with CE objectives, or- ganisations can improve their operational efficiency while promoting environmental sustainability. This integration not only streamlines processes, but also encourages innovation in product lifecycle manage- ment, contributing to a more sustainable industrial ecosystem. Lean manufacturing is fundamentally centred on waste elimination, as highlighted by Womack et al. (2007), who define any activity that does not add value to the customer as waste. This principle is closely aligned with sustainability frameworks, particularly the Triple Bottom Line (TBL) approach introduced by Elkington (1997), which emphasises the need to balance economic, environmental, and social dimensions in business operations. Beyond environmental benefits, the social and economic aspects of TBL also intersect with lean man- ufacturing. From a social perspective, lean practices contribute to better ergonomics in the workplace, better labour conditions, and increased job satisfaction by eliminating inefficiencies that cause stress and overwork (Shah & Ward, 2007). Economically, lean operations drive cost savings through lower material expenses, improved energy efficiency, and streamlined production flows, thereby enhancing long-term profitability. Furthermore, Cherrafi et al. (2018) demonstrate that the integration of lean and green practices fosters innovation in manufacturing processes, leading to improved supply chain performance and competitive advantages. Their findings suggest that companies implementing lean sustainability initiatives experience improved product quality, reduced lead times, and greater customer satisfaction, reinforcing the economic pillar of the TBL framework. 2.2.2 Green supply chain management According to Alvarenga et al. (2015), green supply chain management (GSCM) is the integration of environmental thinking in supply chain management, such as product design, material and supply se- lection, manufacturing processes, final product delivery, and end-of-life management. Moreover, Singh (2024) stresses the importance of implementing this to achieve circular flows of materials and to establish closed-loop systems where resources are regenerated and reused. One of these GSCM practices that has gained recognition in recent years is reverse logistics, which enables remanufacturing, thus contributing to a circular economy where dependence on virgin materials is reduced while prolonging the lifetime of the materials, while reducing environmental impact (Tveit et al., 2021). 13 A reverse logistics framework for circular supply chains is presented by Tveit et al. (2021), which can be adapted by the furniture manufacturers. This study highlights that cost is highlighted as one of the largest challenges for furniture companies, especially the cost of transportation and retrieving the products. They also found that another large cost arises when examining the products to decide if they are suitable for remanufacturing and comparing them to cheap raw materials in Sweden. This means that manufacturing new products can be cheaper for many SMEs. Furthermore, many businesses do not have standardised processes for remanufacturing. This makes material recovery a costly process with an uneven flow. However, despite all the problems stated, manufacturers are encouraged to establish take-back programs to comply with the EPR regulations. In addition, Alvarenga et al. (2015) and Xing et al. (2016) state that process mapping and LCA are tools and practices to help guide green supply chain management and therefore establish circular flows. In this context, it is possible to see that green supply chain management practices are key to under- standing circular flows and to providing insights on this topic. 2.2.3 Product-as-a-service According to Garrone (2024), the Product-as-a-Service (PaaS) model is useful to keep old materials in use for as long as possible by increasing the possibility of remanufacturing. Businesses can use it strate- gically to shift the emphasis from product ownership to service supply. In the furniture industry, this can be done by leasing or renting the products instead of selling furniture. Therefore, manufacturers can design their products with the purpose of longevity, modularity, and ease of disassembly when they maintain ownership of their products, which aligns with the principles of circular economy, according to Circular Sweden (2025). Therefore, this promotes remanufacturing and having furniture as a service to lessen the reliance on the extraction of raw materials. Tveit et al. (2021) highlight how the provisions of services for the collection of old furniture when delivering new products can be incorporated into circular business models through the use of remanufac- turing and reverse logistics. Therefore, by adapting the PaaS model, manufacturers can monitor product usage, forecast maintenance requirements, and streamline refurbishment cycles with lease agreements. Moreover, this guarantees that furniture will continue to be useful and valuable over time, which can help the furniture industry reduce waste and increase resource efficiency. 2.2.4 Digital product passports As to improve transparency, digital product passports (DPP) can be implemented. In 2024, it was legalised that almost all products sold in the EU must feature a DPP (European Union, 2024b). The ob- jective is to improve transparency throughout the value chain of a product by providing information about the origin, materials, environmental impact, and disposal recommendations of each product (European Union, 2024b). It is a law that is enforced in line with the ambition of creating a circular economy in the EU (European Union, 2024a), and it further shows the pressure on companies to adapt to these practices. According to Jensen et al. (2023), DPP allows more transparency and more access to high-quality data, which is beneficial and valuable for decision making during the life cycle of a product. Furthermore, seven points are mentioned that need to be included in the DPP that allow for decision-making: 1. Usage and maintenance 2. Product identification 3. Product and materials 4. Guidelines and manuals 5. Supply chain and reverse logistics 6. Environmental data 7. Compliance 14 2.2.5 Modularity and product design Modular design, according to Erixon (1996), is an excellent practice for continuing product renewal and restoration, as well as a means to reduce manufacturing throughput time, and by extension, remanufac- turing throughput time. Tseng and Wang (2014) define a modular system as a system that subdivides smaller parts, which they refer to as modules, that can be independently created and used in different systems for differ- ent functions. They elaborate and highlight some key benefits associated with this practice. Such as cost-effectiveness, providing a higher degree of design flexibility, and systems can be upgraded by easily adding or changing an old module for a new one. The main purpose is that removing one part or module will not influence a change in another part. 2.3 Organisation design strategies Lindlöf (2014), explains Galbrait’s model from 1977 in ways in which information processing capabilities can be increased in an organisation. As task complexity increases, the organisation must utilise design strategies to adapt. This boils down to two lines of action. The first one is reducing the amount of complexity or information that needs to be processed, or increasing its capability to process uncertainty and information. To reduce the amount of information that needs to be processed, an organisation can engage in environmental management, create slack resources, or create self-contained tasks. To increase its capability to handle uncertainty or information, an organisation can either invest in vertical infor- mation systems or create lateral relations (Lindlöf, 2014). What Galbraith means by environmental management is that the organisation ”takes control” over their own resources by modifying the environ- ment in which it operates. Having more slack resources means that the company has more free resources in case they are needed urgently. As for creating self-contained tasks, it means that the organisation has teams that work more in autonomy, so that the need for information processing is reduced. The investment of a vertical investment system means that it should be easy to reach the right person to ask for help or direction. Lastly, the creation of lateral resources means that the organisation divides itself into self-organising functions. 2.4 Visualising remanufacturing According to Kumar and Phrommathed (2006), in the context of remanufacturing, process mapping can be used to increase the sustainability of production. Producers can find methods to cut waste, reuse materials, and improve energy efficiency by visually monitoring the flow of materials through a system. Gilbreth and Gilbreth (1921) developed a device that helps visualise processes in order to improve them. This device was called the ”process chart”, which created the foundation for flowcharts. According to Gilbreth and Gilbreth (1921), it is suggested to include as many details as possible about the process because that means more suggestions can be proposed for improvement. Process mapping is a tool used to visualise processes. Through visualisation of a process, expenses, cycle time, and inefficiencies can be eliminated, while increasing job satisfaction and streamlining the flow (Kalman, 2002; Kumar & Phrommathed, 2006). This supports concepts like the circular economy, Material Flow Analysis (MFA) for processes, and LCA for products, by enabling them to link envi- ronmental benefits with real-world operational improvements. For these reasons, this method is used in the project to provide a visual overview of the process of remanufacturing, and allow for potential improvement measures to the processes. According to Damelio (2011), there are three different categories of process maps: 1. Relationship maps 2. Cross-functional maps 3. Flowcharts The relationship map is described as a map that visually lays out the different parts of the organisation and the internal and external supplier-customer relationships between these parts. It does not include 15 work activities, but shows the input and output connections among selected parts of the organisation. Secondly, the cross-functional map illustrates the workflow in the organisation, which, according to the definition provided by Damelio (2011), is a set of interrelated work activities and resources that follows a distinct path as work input that is converted to output. The flowchart is a graphic representation of the sequence of work activities used to create, produce, or provide a single and unique output, such as the one illustrated in Figure 33. It is also suitable for identifying value-adding and non-value-adding activities. It is also known to be the type of chart that gives the most detailed view of a process. Figure 3: Flowchart with symbols and their meaning Figure 3 represents a generic and simplified example of a flowchart and the components that it usually includes. According to ReBuilt (2024), mapping material flows helps companies identify inefficiencies, resource loss, and areas for intervention to close material loops. Therefore, quantifying material inputs and out- puts can be used to evaluate resource efficiency and circularity levels in a specific system. This is called Material Flow Analysis and can be used in wood-based value chains, according to Khan et al. (2024). Khan et al. (2024) claim that wood products frequently have linear material flows, which results in significant waste production and virgin resource consumption. Therefore, furniture manufacturers can find material inefficiencies and adapt strategies to reduce waste, boost material recovery, and enhance remanufacturing procedures by putting MFA, LCA, and flowcharts into practice. 3This flowchart and the symbols are inspired by the work of Damelio (2011). 16 3 Methodology This chapter offers a detailed overview of the research process to guide the reader in understanding the study findings. It describes research design, data collection methods, and data analysis techniques. In addition, it explains the rationale behind the methodologies chosen to ensure data reliability. This chapter includes a discussion of the validity and reliability of the study and a subchapter discussing ethical considerations. 3.1 Research Design The research design of multiple case studies is chosen as the most suitable approach to this research to attempt to answer the research questions. This is motivated because it is difficult to generalise what the process of remanufacturing looks like. This means identifying the key steps and critical activities in the process based on one example only, so multiple processes need to be analysed in order to map the process accurately. The case studies are conducted in parallel, according to Thomas (2022), which means that the data from the different companies are used simultaneously to add value. Figure 4 illustrates how the research questions can be answered in this research design using which data sources. This approach justifies the use of this method in this case. Figure 4: The research design According to Yin (2017), through structured data collection and analysis, the explanatory approach is used to verify and validate theories and hypotheses by explaining the relationship between different 17 variables. Therefore, this research is considered explanatory with mixed methods, as this research aims to explain how process mapping and LCA can be used to optimise sustainability in furniture remanu- facturing. The choice of having multiple case studies may leverage the advantages of the explanatory research approach by employing a mixed-method design. This method can facilitate a more thorough investiga- tion of the issue and help ensure the reliability and validity of the results, according to Yin (2017). According to Morse and Niehaus (2009), a primarily quantitative case study is unable to fully describe the complex phenomena that occur, which is a limitation. Because of this, the quantitative results can be supported by qualitative data, which increases the reliability of the data extracted from the case companies. According to Yin (2017), case studies provide rich and empirical accounts of a single occurrence of a phenomenon. Although they are narratives, they also function as experiments. Each case is a free- standing unit of analysis and constitutes a discrete experiment. If there are multiple cases to examine, then they are distinct experiments in which replication, contrast, and extension are feasible. Various data sources, including interviews, archival records, surveys, ethnography, and observation, can be applied in case studies. Researchers use a deductive approach, using cases to illustrate pre-established theories (Yin, 2017). Yang (2014) states that the choice of research questions dictates the choice of methodologies and data collection methods. Therefore, the research questions inspired the choice to have case studies with mixed methods. According to Thomas (2022), this means that the study employs a deductive approach, in which the theory is derived in advance and is based on established theories. The thesis design seeks the most objective perspective by first reviewing quantitative data, followed by the collection of qual- itative data through interviews to provide additional insight and an explanation of the quantitative data. Regarding process mapping, an assessment can be made by interviewing key people according to Voehl et al. (2014). Therefore, interviews are conducted with key people who have the most knowledge of the process, together with a Gemba walk to find key steps and critical activities in the process. Furthermore, Damelio (2011) highlights three reasons for using the flowchart, and in summary, it is recommended when ”getting to the ground truth of what actually happened in a process, distinguishing between value-creating and non-value-adding activities”, and ”make types of waste in non-value-adding activities visible”. For these reasons, the flowchart is selected for this research, as it aligns with the goal of the research instead of MFA. Although MFA is more related to LCA than flowcharts, MFA is not used since a full LCA will not be conducted and due to a lack of data. LCA as a method is used to perform a ”partial LCA” focusing on stages C2 to D, as seen in Fig- ure 5. The reason behind this is not only the lack of necessary data in SMEs to perform a full LCA, but also because there is no need to perform a full scope LCA since this research is only limited to the remanufacturing process, which is defined by the stages C2 to D in Figure 5. 18 Figure 5: Generic LCA card and the remanufacturing process circled in red However, the card in Figure 5 is a generic and standardised approach to LCA on linear life cycles. Thus, it is not applicable for a purely circular process. Although it includes the D stage, it looks like an optional step that companies may or may not choose, such as the C2C or C2G approaches. Therefore, a new approach for a circular LCA is needed for a more fitting analysis to answer research question three, which is developed in this research. Starting with the research questions, theoretical background, and using the steps in Figure 5, Codes were predefined in order to be used in the thematic analysis. From the research questions, the focus was on codes similar to remanufacturing (refurbishment), critical activities (challenges), environment, and impact. As per the literature in the theoretical background, the focus was on codes related to circularity, logistics (reverse logistics), EPR (legislation), material flow, modularity (design and disassembly), price (cost), quality, DPP, chemicals, and technology. As per the steps in Figure 5, the focus was on the codes related to raw materials, transport, manufacturing, assembly, usage, maintenance, repair, replacement, refurbishment, energy, and waste. In addition, the findings of RQ1 and RQ2 are integrated to create a framework that helps SMEs to visualise the remanufacturing process and quantify the environmental impact. This, with the thematic analysis of the interviews, helps generate the recommendations offered in RQ3. By reviewing key activi- ties, key steps, and environmental footprint points, the research aims to propose targeted improvements that harmonise operational efficiency with sustainability objectives. The final goal is to develop a frame- work for enhancing remanufacturing processes with targeted recommendations so that companies can enhance sustainability while remaining economically viable and operationally efficient. 3.2 Case Companies Descriptions This subchapter introduces each case company and presents information about the companies involved in this research. Moreover, this subchapter explains what type of data is collected from each case company and how. 3.2.1 Company 1 The first case company is a Swedish furniture manufacturer, called Ekdahls Möbler, specialising in the production of furniture for public spaces. The company is located in Skillingaryd in Sm̊aland and has a long history dating back to the 1940s. Over time, it has transitioned from the production of home 19 furniture to focusing on furniture for offices, institutions, and other public environments. The company operates a small-scale production facility where most of the furniture is manufactured in- house. However, certain semi-finished components, such as untreated wooden chair frames, are sourced from other suppliers. The company also acts as a subcontractor, providing furniture parts and compo- nents to other manufacturers in Sweden. In recent years, the company has explored remanufacturing and refurbishment as part of its sustain- ability efforts. Although the demand for remanufacturing services remains relatively low, the company has noticed an increase in requests for furniture refurbishment, particularly replacing seat cushions. The remanufacturing process primarily involves receiving used furniture, inspecting its condition, perform- ing necessary repairs, refinishing surfaces, and replacing upholstery before returning the product to the customer. The data collected from this company is primary data, mostly qualitative, through an interview with one of the co-owners. 3.2.2 Company 2 The second company included in the study is called Gärsnäs AB. Like Ekdahls, they also specialise in producing furniture for public spaces. They are located in Scania and are named after the village of the same name just outside of Simrishamn. The company has around 40 employees and is considered a medium-sized company. All of their produc- tion is made in-house in Gärsnäs, but for certain parts of their furniture, they order them from suppliers. Sustainability is a central concept at Gärsnäs, and they have been developing systems both for remanu- facturing and refurbishment of furniture. They exclusively perform refurbishment and remanufacturing on their own products, and services included are using old parts to create new furniture, changing dam- aged parts, giving the product a new finish in terms of repainting, changing textiles, and putting on new upholstery, as well as general repairs. Data collected from this company is primary data, and the majority is qualitative. The data collected is through a field visit and an interview with the company’s CEO. In addition, secondary quantitative data are also collected from Gärsnäs in Excel sheets and EPDs. 3.2.3 Company 3 The third case company is a Swedish furniture manufacturer called Gemla Möbler, focusing on high- quality furniture for private and public spaces. The company is located in Diö in Sm̊aland and has a long history dating back to the 1860s. Over time, it has developed a long-standing tradition of refurbishment through its service brand called Gemla Original Restoration, which has been part of the business since the 1990s. The company operates a small-scale production facility where most of the furniture is manufactured and restored in-house. The company employs around 16 people. In recent years, refurbishment has become increasingly relevant as part of the company’s sustainability efforts. The refurbishment process typically includes dismantling the furniture, inspecting its condition, reinforcing the structure, sanding, replacing the upholstery, and applying surface finishes. All restoration work is integrated into the company’s regular production flow, and the company provides services such as temporary chair replacements, flexible scheduling, and storage during customer renovations. The data collected from this company is primary data, mostly qualitative, through an interview and emails with the range manager. 20 3.2.4 Company 4 The fourth case company is called Balzar Beskow. They manufacture high-quality furniture for public spaces, and have a rigorous approach to sustainability and are proud of their focus in this area. It is a family-run business that started furniture manufacturing in Mönster̊as, in Sm̊aland, in 1957. Balzar’s vision is to keep on spreading Swedish design and to keep developing sustainability. They offer remanufacturing of both their own and other companies’ furniture, and this process usually involves dismantling the furniture, assessing its condition, reinforcing the structure, sanding, reupholstering, and applying surface finishes. All remanufacturing work is done at their production site in Mönster̊as and is integrated into the regular production workflow. The data collected from this interview is primary data via an interview with the co-owner, who is also the sustainability developer at the company. 3.2.5 Company 5 The fifth case company is called Götessons Interior AB. They are located in Ulricehamn and highlight quality and sustainability as key to their business, and were founded in 1986. Götessons specialise in office furniture and have a take-back system called LOOP that allows them to reuse parts from old furniture in the manufacturing of new furniture. Primary data is collected through an interview with the sustainability developer at the company, and secondary data is also collected in the form of EPDs. 3.2.6 Company 6 The sixth case company is called Maze Interior, which is a company from Stockholm, founded in 2003. They produce furniture for private spaces and emphasise the necessity of sustainability. Most of their furniture is produced in Sweden, and they highlight the use of recycled materials in their production, and their ambition is to minimise their environmental impact as much as possible. Data is collected in the form of primary data from an interview with the purchasing manager. 3.3 Data Collection Methods This subchapter explains the methods used for data collection. This section includes a document study (to collect secondary data from the companies), observations, and interviews. A visual summary of the data collection from each company is presented in Table 1: Table 1: Case companies, interviewees, and data collection methods Company Interviewee Data collection method Ekdahls AB Co-owner Semi-structured interview Gärsnäs AB CEO Semi-structured interview, Gemba walk, Quantitative data: Excel sheets with production information, BOM, EPD Gemla AB Range manager Semi-structured interview Balzar Beskow Co-owner Semi-structured interview Götessons AB Sustainability developer Semi-structured interview Maze Interior Product & Purchase manager Semi-structured interview 21 3.3.1 Interviews The interviews are part of the qualitative research methodology in this study, providing detailed informa- tion on the remanufacturing process, operational problems, and steps toward sustainability. Interviews are conducted with key people who possess full details on the processes of the company and are involved in remanufacturing operations. The interviews provide a more intensive investigation of decision-making processes, material flows, and constraints on both process efficiency and environmental performance. The semi-structured interview method was employed to be flexible with a structured approach to gather appropriate data. The method enables researchers to investigate important topics that emerge during the course of discussion while still covering predetermined issues concerning process mapping and LCA. As observed by earlier research, semi-structured interviews are particularly useful in case studies since they provide contextual depth and allow for the determination of factors that will not be obvious from observation (Yin, 2017). Interviews are also required to cross-verify and complement information obtained through observations and document examination. By cross-referencing interview responses with field observation and sec- ondary information, this research enhances the dependability of outcomes and offers comprehensive knowledge of the remanufacturing process. Interviews also offer a means to obtain organisational and social elements of remanufacturing, such as the existence of workforce abilities, decision-making on pro- cess adaptation, and the company’s response to environmental policy. To increase the reliability and validity of the interview data, the two researchers interviewed in pairs so that multiple perspectives were captured in analysing the data. With this methodological approach, combining LCA and process mapping is more strongly validated, enabling more precise advice on how remanufacturing performance for sustainability and efficiency can be improved. Through careful analysis of the interview results, this study provides an improved circular production systems understanding and evidence-based information for remanufacturing optimisation in the furniture industry. 3.3.2 Observations Observations play an important role in this research, which supports the goals of LCA and process map- ping by offering first-hand knowledge of the remanufacturing process and its effects on the environment. The Toyota Production System (TPS) concept of the Gemba walk, which emphasises direct observation at the location where value is created, is an observation technique employed in this study (Imai, 2007). To learn how material flows, process inefficiencies, and non-value-adding activities affect environmental per- formance, facilities should conduct Gemba walks (Soliman, 2020). Observing how furniture components are disassembled, refurbished, and reassembled, this study aims to identify critical activities, waste gen- eration points, and opportunities for process optimisation that could enhance circularity (Kalman, 2002). Unstructured field observations give the data collected for process mapping and LCA an extra level of contextual understanding. As Fetters and Rubinstein (2019) point out, such observations ensure a more thorough evaluation of environmental and operational performance by placing other research find- ings in context. Important insights into the real-life challenges of circular production models can be gained by observing how employees participate in remanufacturing procedures, how materials are man- aged, and how choices are made about product recovery and disposal (Yin, 2017). Furthermore, Thomas (2022) highlights that field observations provide a deeper understanding of organisational and social fac- tors, such as operator engagement, process standardisation, and environmental compliance, that affect the success of remanufacturing. Both researchers make observations concurrently to reduce bias and improve reliability, making sure that different viewpoints are taken into account as recommended by Yin (2017). This strategy will increase the validity of the results and ensure that the integration of process mapping and LCA are based on practical operational insights. This study supports more efficient environmental assessments in remanufacturing processes and helps improve circular production systems in the furniture industry by methodically examining these observations. This technique was conducted during the field trip to Gärsnäs’s production facility on 12/2 2025, which provided valuable insights regarding the remanufac- turing process. The field trip to Gärsnäs was the only on-site data collection conducted because the other companies did not have the opportunity to organise this type of activity. 22 3.3.3 Document Study The quantitative information gathered in this study is utilised for partial LCA as well as process map- ping. This means that the data is related to the C and D stages in an LCA, as highlighted in Figure 5. Information is basically gathered in the form of Excel sheets and EPDs, which are requested after on-site observation during a site visit or after interviewing influential actors who have significant infor- mation regarding the remanufacturing process. This approach ensures that the information gathered is applicable to the purpose of the study and leads to a general analysis of the remanufacturing system. By linking data collection with first-hand data from industry experts and on-the-spot observation of the process, the reliability and applicability of the results are increased. In addition to primary data gathered through interviews and direct observation, secondary sources of data provide valuable information about the materials and chemicals used in the remanufacturing process. This includes reading reports such as Bills of Materials (BOMs) and EPDs, which detail the materials used in manufacturing and remanufacturing. Information about the types of wood used, whether sus- tainably sourced or not, is also taken into account. Secondly, the research considers data on adhesives and coatings such as traditional wood glue, two-part adhesives, and polyurethane-based lacquers, be- cause these items affect the product’s lifespan and environmental impact. The chemicals used to clean and finish the surface of the furniture are also included in the provision of complete information on the materials involved in the process. Some data is difficult to obtain, so it is justified that it is easier to use data from datasets used by Bianco et al. (2021), who created an LCA calculator using Excel. 3.4 Reliability and Validity Transparency in the methodology chapter makes it possible to build on the findings or replicate the study, increasing the validity and reliability of the research (Kallet, 2004). The study employs a triangulation technique to improve validity and reliability by combining multi- ple methods and data sources. According to Noble and Heale (2019), the approach identifies a common goal that the data from different sources points to. This means that the information is verified from different perspectives or different sources. However, the fact that part of the data is obtained from a secondary source and that the initial methodology may not have been trustworthy or reliable presents an additional risk to reliability. However, since the data is used for improvement and not auditing or external reporting, it can be considered transparent, reliable, and useful for the objectives of this research. Thematic analysis is used, and the reliability of this study is increased by the use of themes, which will offer a more objective opinion and less subjectivity in the findings, as pointed out by Nowell et al. (2017). Some of the quotes which the codes are based on are also included in the appendix so that the reader has the information they need to assess how objectively the themes in the analyses chapter are developed. For a more detailed description of the thematic analysis, first, coding is done, and this is the phase where the data is made familiar, meaning it is revisited repeatedly to generate the initial code themes. Coding allows for simplification and focus on specific data aspects, allowing for a transition from un- structured data to more structured ideas. During the process, critical sections (quotes) of the text taken from the transcript of the interviews are labelled as they relate to a trend or issue mentioned repeatedly in the interviews. This process is done independently between the two researchers and then compared to achieve the best result as suggested by Nowell et al. (2017). The next phase is to search for themes amongst the codes, and these themes are reviewed and given a representative name. The last step is to search for aggregate dimensions based on the themes generated. Of course, the aggregate dimensions are also reviewed and given names (Wæraas, 2022). Figure 6 summarises the steps of the thematic analysis and how the aggregate dimensions were conceptualised. 23 Figure 6: The steps involved in the thematic analysis 3.5 Ethical Considerations In order to maintain the integrity and credibility of this research, ethical considerations are essential. Informed consent, voluntary participation, confidentiality, and anonymity are the four main ethical prin- ciples that have been carefully followed in this study. Informed consent is an important ethical factor. All participants in the study were fully informed about the goals, purpose, and nature of their involvement in the research, as advised by Akaranga and Makau (2016) and Arifin (2018). Every participant received information about the study’s completely voluntary nature and the fact that they could leave at any time without facing any consequences. This study respects ethical responsibility, fairness, and individual respect by obtaining informed consent. Voluntary participation is the second factor. In accordance with Arifin’s (2018) ethical guidelines, no participant was forced to participate in the study, and they were all granted the freedom to withdraw at any time. Interviews were prearranged through Teams to minimise any interference with the participants’ work duties, enabling them to decline or reschedule as necessary. In order to respect their time con- straints and guarantee minimal disruption to daily operations, interviews were also limited to 60 minutes. Confidentiality is the third ethical principle that has been identified. Any information deemed confi- dential will not be included in this study due to the sensitivity of some of the case companies’ data. Additionally, in compliance with the suggestions of Arifin (2018) and Akaranga and Makau (2016), participants’ private information will not be shared. This ensures that all parties involved maintain a commitment to ethically handling data and respect the privacy of the organisations/individuals partici- pating in the study. Finally, all participants are offered anonymity, and this is a measure to enable interviewees to answer honestly and unbiased without having to worry about how their statements may affect their positions within their organisation. This research upholds a high standard of integrity by following these ethical guidelines, guaranteeing that all participants and case companies receive respectful treatment and that their data and rights are not compromised during the study. 24 4 Findings This chapter presents the findings of the research. The findings based on the interviews and the obser- vation are presented together to aid in mapping the processes for each company. 4.1 Description of the Remanufacturing Process The main focus of the interviews is the remanufacturing process. Qualitative data is collected by con- ducting interviews with key employees and an observation in one of the case companies. The interviews provide insights that can be analysed to help answer the research questions. It is worth noting that the full interview descriptions are available in the appendix, and they are verified by the interviewees. 4.1.1 Interview with Ekdahls Based on the interview with the co-owner of Ekdahls, one of the key challenges in remanufacturing is logistics. Transporting used furniture for refurbishment is costly and inefficient, particularly when in- dividual chairs or small batches are sent back. In addition, the company faces critical activities in the remanufacturing process due to the manual nature of refinishing and lacquering, as well as the limited availability of skilled labour in specialised areas such as upholstery and lacquering. Despite the challenges, the company continues to evaluate opportunities to expand its remanufactur- ing capabilities and improve the sustainability of its operations. The chair remanufacturing processes at the company are illustrated in the flowchart in Figure 7. From studying Ekdahls’ remanufacturing pro- cess, the initial event that happens is that the items are transported to Ekdahls’ facility in Skillingaryd. Upon arrival, there is a decision point to determine whether the refurbishment work can begin immedi- ately or if the furniture needs to be stored due to existing production commitments. Once the process is started, the first step is to receive and check the furniture. This includes an ini- tial condition assessment to determine what needs to be restored or replaced. The furniture then goes through a cleaning stage, where dirt and surface contaminants such as oils and old finishes are removed. After cleaning, a structured inspection is performed to evaluate the integrity of the joints, frames, and materials to identify areas that need repair. Next, any necessary repairs are performed to restore structural strength. This is followed by a sur- face treatment, typically involving sanding to prepare the wood for a new finish. After being sanded, the furniture is painted according to the customer’s specifications. After that, if upholstery is required, the process includes a decision point: whether to replace the fabric. If so, the old fabric is removed and new fabric is applied. This step often depends on the customer’s preferences regarding fabric type and style. Following aesthetic and structural restoration, the furniture is subjected to a quality check to ensure that it meets the standards of Ekdahls. Once approved, the item is packaged and returned to the cus- tomer via transport. This remanufacturing process allows Ekdahls to extend the lifecycle of their products, offering a sus- tainable alternative to new furniture production while maintaining their commitment to craftsmanship and quality. 25 Figure 7: Flowchart of Ekdahls’ remanufacturing process of a chair 4.1.2 Interview and observation at Gärsnäs Based on the interview with the CEO of Gärsnäs and the observation data collected during the Gemba walk at the factory, it was noticed that the company demonstrates a proactive approach to refurbishment, considering it as a core part of their sustainability strategy. It was also noticed that Gärsnäs focuses exclusively on remanufacturing and refurbishing their own products, which allows for better process control and standardisation as claimed. The process begins with requesting pictures of the furniture for an initial inspection. After that, the remanufacturing process usually starts when they receive used furniture from clients, as illustrated in Figure 8. Once the items arrive at the facility, each one is carefully evaluated to determine its condition. Depending on how worn it is, the furniture will either be set aside for minor refurbishment, such as fabric replacement or cleaning, or it will go through a more comprehensive remanufacturing process. This can involve disassembling the piece, reglueing joints, repairing or replacing damaged wood parts, sanding, repainting, and re-upholstering. The company distinguishes between “easy” refurbishments, such as minor cleaning or textile updates, and full refurbishments, which involve disassembly, reglueing, reupholstering, and repainting. A notable feature of their operations is the modular design of some furniture lines, such as converting the “Day” model into a “Dino” chair, allowing part interchangeability. The CEO emphasised the importance of customer involvement throughout the process, especially when estimating costs for large orders. A challenge arises when customers provide underused chairs as rep- resentatives, skewing cost and time estimates. This misrepresentation complicates the cost and time estimates. Therefore, to manage this, Gärsnäs involves customers early in the process and relies on detailed documentation and clear communication to define project scope and pricing. Another critical area is logistics. Like other SMEs, the transport of single items is costly and often inefficient, leading the company to explore local refurbishment as a more practical alternative, especially for clients located far from the facility. Gärsnäs is also exploring digital tracking solutions such as product passports with QR codes to improve traceability and serviceability in the future. 26 Figure 8: Flowchart of Gärsnäs’ remanufacturing process of a chair The Gärsnäs furniture remanufacturing process, presented in Figure 8, shows a systematic and well- integrated sequence of activities that combine sustainability with operational efficiency. 4.1.3 Interview with Gemla Möbler Based on the interview with Gemla’s range manager, one of the key challenges in the remanufacturing process is internal logistics. Although the company offers transport through logistics partners, man- aging the movement, storage, and packing of furniture within the factory is time-consuming and does not directly add value from the customer’s perspective. Another major bottleneck is in the upholstery department, where only two employees handle all the reupholstering tasks. This creates delays during larger restoration projects. The company also faces difficulties when incoming items arrive in a worse condition than expected, often requiring additional repairs or part replacements that were not initially planned. Despite these challenges, Gemla maintains a strong focus on sustainability and continues to develop its remanufacturing operations. Restoration work is integrated into the company’s regular production flow, and all activities are performed in-house, ensuring high quality and control. The company has also begun to explore the use of abrasive blasting technology to increase the efficiency of surface treatment. However, it has yet to be permanently implemented. The chair remanufacturing process of Gemla Möbler is illustrated in the flowchart in Figure 9. The process begins when a customer requests the restoration of used furniture. Gemla arranges transport through their logistics partners and receives the furniture at their production site in Diö. Once the furniture arrives, the company assesses whether the restoration process can begin immediately or if the item needs to be stored until production capacity becomes available. The initial inspection is where the structural integrity and condition of the furniture are examined. A key insight from this stage is that Gemla prioritises ensuring the construction is stable before moving on to aesthetic work. If the structure is too compromised, the company may decline the project. For accepted pieces, the next step is disassembly, which often includes replacing screws, reglueing joints, and repairing or replacing wooden components to restore the original strength of the frame. Following disassembly, the item is cleaned, and surface treatments are considered. Customers can choose between retaining a vintage appearance or a new finish. Obtaining certain finishes, such as oil treatments, can be difficult when old lacquer remains on the surface, which poses a technical limitation. If upholstery work is required, the next step is to remove the old padding and fabric. Then, new upholstery is applied using only natural materials such as horsehair, latex, and wool. The choice of fabric or leather is made in consultation with the customer, allowing for a high degree of customisation. After reupholstering, the furniture undergoes final assembly and a quality check to ensure it meets Gemla’s standards. Finally, the piece is packaged and returned to the customer. In some cases, the company provides temporary replacement chairs during the three to five-week restoration period. 27 Each restored piece comes with a renewed five-year guarantee, equivalent to newly manufactured prod- ucts, underscoring the company’s commitment to longevity and quality. Gemla states that with proper usage and remanufacturing, furniture can last forever. Figure 9: Flowchart of Gemla’s remanufacturing process of a chair 4.1.4 Interview with Balzar Beskow Balzar Beskow has developed an integrated remanufacturing process, with a strong focus on local supply chains and environmentally friendly practices. Based on the interview with the co-owner, the company shows a structured approach to refurbishment that emphasises product quality. The company receives used furniture primarily through customer requests for refurbishment. The process begins with an initial evaluation, often supported by photographs or physical inspection of the product. After that, the refurbishment process proceeds with the packaging and transportation, as shown in Fig- ure 10. A major challenge highlighted was disassembly. When joints are tightly glued and structurally in- tact, the risk of causing damage during disassembly is high. In such cases, minimal intervention is preferred. The company is transparent about what can realistically be restored, especially when furni- ture is used and damaged a lot. On the other hand, the large production facility, covering approximately 7,500 square meters, is considered advantageous because it supports efficient internal logistics. Moreover, manual sanding is used to preserve wood grain, and the company avoids abrasive blasting for this reason. The company is developing digital product passports with QR codes. These will contain information about product specifications, material origin, and care instructions to support future remanufacturing or refurbishment needs. Moreover, the company already offers extended warranties, typically five to ten years, on remanufactured products, further supporting their goal of product longevity and value retention. 28 Figure 10: Flowchart of Balzar Beskow’s remanufacturing process of a chair This process, illustrated in Figure 10, highlights Balzar Beskow’s methodical and quality-oriented re- manufacturing approach that complements its brand identity and sustainability objectives. 4.1.5 Interview with Götessons Götessons is focusing its circularity efforts through the LOOP system, a take-back scheme designed to retrieve used furniture. The system is still developing, and more product groups are constantly being added. One key challenge is the complexity of handling returned items since there is no steady flow of returns. Transportation logistics, including the packaging and handling of bulky and varied items, lack standard- isation, resulting in inefficiencies in the logistics. The sustainability developer noted that marketing and communication play an essential role in promoting the value of the LOOP system to customers. More- over, the company depends on the retailers to communicate with end customers to obtain used furniture. A key insight from the interview was the importance of clear terminology. Terms such as ”reuse,” ”remanufacture”, and ”recycle” are not always interpreted uniformly by customers, which leads to mis- matched expectations. Götessons is addressing this by improving how these concepts are explained in their marketing. Therefore, marketing is considered essential to make customers aware of circularity to make the LOOP system successful. Götessons currently limits refurbishment to their own products to maintain quality standards. The company sees potential in expanding the LOOP tack-back system. The sustainability developer empha- sised that creating long-term value from the LOOP system will depend on data-driven environmental impact analysis, such as LCA, and technological enablers like digital product passports. Also, partner- ships with companies that are developing innovative solutions are essential in the near future to improve the remanufacturing process. These tools and strategies will help both the company and customers track materials and understand the impact of choosing remanufactured options. 4.1.6 Interview with Maze Interior Maze Interior has a different sustainability perspective and a way of working that is different from the other five case companies. While the company provides limited refurbishment services on request, these offerings are not yet systematically integrated into their business model. Such services are economically and environmentally viable only when the remanufacturing volumes are sufficient to justify transporta- tion costs and production line integration. 29 For example, they usually use recycled steel, which drastically minimises the environmental impact compared to virgin steel. Regarding wood materials, the company prioritises certified wood from local sources over recycled alternatives, citing cost prohibitions and limited availability of recycled wood prod- ucts as the main reasons behind this decision. Also, this approach emphasises traceable supply chains to ensure environmental responsibility. Their design philosophy incorporates transport optimisation and modularity to facilitate disassembly, repairs, and component upgrades. Upholstery presents a specific challenge, with potential improvements identified in removable cushions and covers to enhance refurbishment scalability. Digital product passports were identified as a potential solution to enable third-party furniture refurbish- ment by providing essential technical specifications. However, implementation poses significant resource challenges for smaller enterprises, such as Maze Interior. Maze Interior exemplifies a business with established foundations for circularity through material sourc- ing and design strategies. While comprehensive remanufacturing is not currently central to operations, the company continues to explore furniture life extension opportunities and to be prepared for evolving regulatory requirements in this industry. 4.2 Quantitative Data Findings The main focus of this subchapter is to present the data which is used for the analysis of the impact of the remanufacturing process. This data provides insights that can be used to help answer the third research question by comparing the data from the EPD to the outcomes of the calculations of the remanufacturing impact. It is worth noting that datasets and reasonable approximations are also used to aid in answering the third research question. The data used are the following: • Datasets, 4 data points: fibreboard density of 730 kg/m3, wood density of 600 kg/m3, foam density of 50 kg/m3, and wool density of 35 kg/m3. • Approximations, 4 data points: Transportation of raw material 333 kg/km, Transportation of fur- niture 2107 kg/km, amount of wood replaced of 0.3 kg, and the average lifetime of a remanufactured wooden chair of 5 years. • Data from EPD, 3 data points: Amount of steel (0.09 kg), varnish and paint (0.24 kg), and plastic used (0.01 kg). The datasets’ data are from Bianco et al. (2021). The reasonable approximations are based on the inter- views, which include how much material (wood, metal, etc.) is replaced. Also, the average transportation distance is related to the process of remanufacturing. To add transparency, it was made obvious in the interviews that transportation of furniture was made equally frequent to the Malmö, Göteborg, and Stockholm regions. So, the average of transportation data is based on the data sent by Gärsnäs. To give meaning to the outcomes of a remanufactured chair from the circular LCA calculator, they will be compared to the outcomes of producing a new chair from the EPD Light & Easy 4594: • GWP (excluding biogenic carbon)= 14.30 kg CO eq. • Acidification = 0.109 Mole H+ eq. • Freshwater Eutrophication = 0.00089 kg P eq. • PM / Respiratory inorganics = 0.0055 unit: disease incidence. • Human Toxicity = 4.65 × 10 CTUh • Freshwater Ecotoxicity = 1009.574 CTUe 30 5 Analyses In this chapter, the thematic analysis of the interviews and observations is presented. 5.1 Thematic analysis The thematic analysis of the interviews helps identify the key steps and critical activities. Through the identification of common codes brought up in the interviews, which match the predefined codes in 3.1 Research Design, trends describing key steps and critical activities can be found. Codes generated through the thematic analysis of the interviews are illustrated in Table 2, creating themes to help deepen the understanding of the remanufacturing process. Table 2: Codes and their respective number of mentions Codes Number of mentions Refurbishment/Remanufacturing 99 Price/cost 59 Material (wood, textile, glue) 43 Transportation/Logistics 39 Quality/Guarantee 37 Environment/Circularity 27 Design 26 Upholstery 21 Collaborations & partners 18 Challenges 15 Work on own vs others 15 Sanding 14 Product pass/QR codes 13 Chemicals 12 Disassembly 12 Technology 12 Storage 7 The initial codes are employed to generate themes that act as main categories of the codes. After applying the codes to the transcripts of the interviews, similar codes were grouped together, and a concise name was given to that group. These categories are considered the main topics or patterns in the interviews. Table 3 presents these themes in an organised manner. The themes in Table 3 are the interpretation of the findings of the interviews, revealing important patterns which represent both solutions, challenges, or key steps. 31 Table 3: Themes based on codes Codes Themes Design Disassembly Modularity Quality/guarantee Price/cost Chemicals Materials Challenges Product and supply characteristics Sanding Upholstery Remanufacturing/refurbishment Work on own vs others Labour activeties Transportation/logistics Storage Collaboration and partners Logistics Environment/circularity Sustainable Considerations Technology QR code/Product pass/stamps Technology The identification of the themes with the combination of the observations is necessary to aid the identi- fication of key steps that help the mapping of the remanufacturing process, and to identify the critical activities and insufficiencies in the process. This helps improve the remanufacturing process as a whole. Based on Table 3, the modularity theme is generated by combining the design of the furniture and the disassembly of the different parts. To make the disassembly process easier, a more modular design can be implemented, which will help to replace broken parts more easily or even combine different parts to create a new piece of furniture. Incorporating modularity into furniture simplifies the remanufacturing process and improves sustainability. The codes of quality/guarantee, price/cost, chemicals, materials, and challenges represent product and supply characteristics. These codes form the foundation of the process of remanufacturing itself. Under- standing and managing these characteristics is essential to satisfy the customer and optimise the process. As for the activities performed during the process itself, the codes of sanding, upholstery, remanufactur- ing/refurbishment, and companies working on their own products vs not refurbishing other companies’ products are all categorised under the theme of labour activities. Skilled labour is necessary to perform quality refurbishing work and to make the furniture look as good as new. Identifying labour as a theme highlights the importance of human input in remanufacturing. Therefore, training and standardising processes related to labour strengthens and improves remanufacturing efficiency, which is the motivation for why this is an important theme. In terms of logistics-related activities, such as transportation, packaging, storage, and collaboration and partners, are categorised under the theme of logistics. Since remanufacturing involves transport- ing and moving furniture, it probably has many insufficiencies and delays. Therefore, by recognising logistics-related activities as an independent theme, the process map can better identify systemic chal- lenges and find opportunities to streamline flows. As for the theme of sustainable considerations, it comes from combining the solutions of environment and circularity with overcoming challenges in remanufacturing. Identifying sustainable considerations as a theme highlights how remanufacturing can be considered a strategic advantage in today’s market. There- fore, considering the strategic side of this theme helps to meet circular economy goals, attract conscious customers, and/or satisfy legal requirements. Moreover, if this theme is not addressed properly, compa- nies risk losing competitiveness or reputation, which is the motivation of why this is an important theme. 32 Lastly, the theme of technology includes the different technologies involved in the remanufacturing pro- cess, and they are QR codes, product passports, and product remanufacturing stamps. These codes support transparency, traceability, and data sharing. Other technologies, such as sandblasting and robotic sanding, were mentioned as well. In the end, technology also reduces human error and supports decision-making. As a theme, it highlights the digital backbone required to scale remanufacturing effi- ciently and transparently. Based on the themes identified in Table 3, aggregate dimensions were formed to categorise the themes as seen in Table 4, in a similar manner to the way the themes were formed. The two dimensions offer a deeper level of understanding of what is required to make the remanufacturing process without any inef- ficiencies or critical activities, and the enablers which improve the process by improving these enablers. By distinguishing between the organisation’s process potential and its operational requirements, the framework highlights where improvements can be made to reduce critical activities, enhance efficiency, and support more sustainable remanufacturing systems. The first aggregate dimension, called operational requirements, covers the topics of labour activities, logistics, and product and supply characteristics, all of which are related to the daily operations of the remanufacturing process. This means that this dimension is for the key steps and critical activities of the remanufacturing process. These themes highlight the key operations that must be performed continuously to carry out the re- manufacturing process successfully. These are manual processes, characterised by being skill-intensive, that often become critical activities in remanufacturing if not properly resourced or planned. These themes highlight the key operations that must be constantly performed to carry out the remanufac- turing process successfully. Therefore, it is crucial to optimise these areas to enable scalability and consistency in remanufacturing output, as well as to reduce inefficiencies and critical activities. The themes captured in this dimension help answer research question 1. The other dimension is process potential. It captures the foundational strengths and enablers that allow companies to effectively improve the remanufacturing process. In other words, this dimension is about improving the remanufacturing process potential. It is composed of the themes of modularity, sustainable considerations, and technology, all of which are closely related to improving the overall per- formance, responsiveness, and strategic value of the remanufacturing process. These themes represent the capabilities that organisations need to build or strengthen to improve their remanufacturing practices. Improving these areas not only enhances process efficiency but also increases the strategic value of remanufacturing. The themes captured in this dimension can be the main topics which answer research question 3. The interviewees mentioned these topics during the interviews either as a future investment opportunity or as part of their current operations. In both cases, this means that companies have a potential that can be improved, which in turn improves the remanufacturing process. Table 4: Aggregate dimensions from interviews Themes Aggregate dimensions Product and supply characteristics Logistics Labour activities Operational requirements Modularity Sustainable considerations Technology Process potential Figure 11 is a generic flowchart with all the steps i