The physical allocation factor for milk in the current study reached 90.94%. In contrast, Bacenetti et al. (2016) reported 82.4% and Gollnow et al. (2014) 78.2% as allocation factors. This rate complies with IDF (2015), indicating a range between 90 and 100% of the environmental load for milk production rather than meat. When the physical alloca- tion between meat and milk is analyzed, greater efficiency is detected in the current analysis (94.7% for milk produc- tion) compared to others. It may result in greater productive efficiency, warranting that most resources, inputs, wastes, and emissions are linked to milk production. Pirlo and Lolli (2019) did not identify significant differences in the impact categories CC, TA, and FE for 1 kg of FPCM produced in conventional or organic farms using economic and physical allocation criteria.