Carbon capture and utilisation (CCU) is the technology of conversion of captured carbon dioxide into products. It can be a strategy for mitigating greenhouse gas emissions and replacing fossil feedstock in industry. Life cycle assessment is often used to evaluate the environmental impacts of the technology and it is an important tool to assess the carbon reduction capability of CCU. The ongoing work that will be presented aims to understand the logics of the CCU modelling in LCA. LCA studies of CCU processes were reviewed to analyse the methodological choices made (e.g. goal, system boundaries, impact assessment). One thing that was found is that different types of studies exist, with different “cradle” of the system boundaries, even though most of them make comparisons to the conventional processes. It was also found that the goal of the LCA (as in goal and scope definition) is often not stated in the study and thus understanding assessments of CCU becomes confusing.