###### Abstract
Currently, greenhouse gas emissions are drawing significant attention [39; 40]. The energy and environmental indicators of power generation are highly dependent on fuel production and its pathway. A life cycle analysis should cover all upstream stages: from crop cultivation (energy resource extraction) to use. Energy and environmental assessment considers all kind of energy resources such as fuels, electricity, and energy used to produce fertilizers, herbicides, other chemicals, and machinery [41; 42]. Energy inputs and the corresponding carbon dioxide emissions for wood and wheat straw productions were studied for conditions in Canada [43]. In this report, the total carbon footprint for straw was calculated by the proportion of straw yield to overall biomass yield (grain and straw). [PERSON] et al. [44] used the proportional yield of wheat straw to determine the total energy inputs for the production of straw. [PERSON] et al. [45] considered the following system boundary: the straw is collected by machines (a roller baler, self-propelled balers, and self-propelled gathering machines). In this study, direct energy (diesel fuel consumed by machines) and indirect energy (manufacturing and maintenance of the machines) were taken into account. This method provides objective information from the moment the harvest begins. However, it does not consider the process of growing a crop. [PERSON] et al. [46] analyzed a straw-to-energy chain. The chain comprised the following stages: straw collection, transportation, and energy generation. Energy inputs and carbon dioxide emissions were studied. The energy consumption included direct and indirect energy consumption associated with the straw collection and transportation [24; 47]. They reported that the energy consumption of straw collection ranged between 1.73 and 2.52 MJ/kg [46]. [PERSON] et al. [48] used the same methodology as [PERSON] et al. [46]. However, a product (grain) and a byproduct (straw) have different energy equivalents. This means that their formation needs different energy inputs and, therefore, the mass (yield) indicator does not provide an objective picture of the energy consumption for the production of straw and the carbon dioxide emissions. In some research, the energy and greenhouse gas emissions analysis was based on organic feedstock transportation [49; 50; 51]. A number of researchers such as [PERSON] et al. [52], [PERSON] et al. [53], [PERSON] et al. [24], etc., used the following method: crop production costs are allocated between a product (grain) and a byproduct (straw) in terms of economic value. The allocation factor is applied in the crop production stage and calculated by the formula [52; 53; 54; 55]  
\[AF=\frac{Y\text{s}\cdot Spr}{Y\text{s}\cdot Spr+Y\text{g}\cdot Spr} \tag{1}\]  
where \(Y\text{g}\) is the yield of grain, kg/ha; \(Spr\) is the price of straw, EUR/kg; \(Y\)s is the yield of straw, kg/ha; \(Gpr\) is the price of grain, EUR/kg. Then the energy inputs and the greenhouse gas emissions in the total crop production are multiplied with the allocation factor of straw. There are three primary types of allocation: mass, energy, and economic [54]. Here, there are three methods used to find the embodied energy and greenhouse gas emissions of straw:  
* taking into account only the collection and transportation of straw (no cultivation stage);
* the mass allocation (the proportion of straw yield to overall biomass yield);
* the economic allocation (the proportion of straw costs to the overall costs of a product and a byproduct). In our opinion, for biomass-based power generation projects, the energy and environmental indicators must be analyzed. Therefore, the allocation should be performed by the use of energy allocation. However, this type of allocation has not been sufficiently studied. The purpose of this study was to develop a systematic and effective method for evaluating the embodied energy and the greenhouse gas emissions in straw production that can be used as a scientific basis for future strategies and policy development.