Performance-Based Evaluation of Eco-Efficient Polyurethane Panels for Sustainable Interior Architecture

Interior finishing materials contribute significantly to embodied carbon emissions but remain underrepresented in performance-based sustainability assessment frameworks. This study investigates the potential of eco-efficient polyurethane (PU) decorative panels as low-carbon alternatives to conventional interior finishing materials in hot-humid climates. A comparative case study methodology was adopted using secondary life cycle assessment (LCA) datasets, Environmental Product Declarations (EPDs), and peer-reviewed literature to evaluate bio-based PU systems in Dubai and recycled PU panels in Singapore. Four performance criteria—embodied carbon, thermal performance, acoustic performance, and durability—were comparatively assessed through a proposed Performance-Based Interior System (PBIS) framework. To support integrated material evaluation, the study introduces a novel Performance Efficiency Index (PEI), which combines environmental and functional performance into a single comparative metric. Comparative analysis of published performance data indicates that eco-efficient PU panels can achieve approximately 35–40% lower embodied carbon than conventional interior materials while providing improved thermal stability, acoustic performance, and durability under hot-humid environmental conditions. The findings reposition interior materials as active environmental systems rather than passive finishing elements and demonstrate the potential of PBIS as a transferable decision-support framework for sustainable material selection in interior architecture. The proposed framework contributes to the advancement of performance-based and climate-responsive interior design by integrating environmental and functional criteria within a unified assessment methodology