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Life Cycle Assessment and Data Envelopment Analysis have been repeatedly combined in the literature as LCA+DEA method with the aim of enhancing the utility of life-cycle based methods in order to account for eco-efficiency verification and environmental impact minimization. Despite its evolution through time, it lacks specific standards that norm the combination of the two methods. In this sense, this study noted that its development has evolved in the frame of mainstream cultural perspectives to measure environmental impacts (i.e., hierarchist approaches). Therefore, the main objective of the study is to compare the benchmarking results obtained through DEA computation using different Cultural Theory approaches to calculate environmental impacts. For this, a case study for the Cantabrian purse seining fishing fleet was chosen. Hence, three different DEA matrices were constructed attending to the three main …