Cannot comment on the breakdown, but the material is different from regular plastic bags. Although it's much softer and thinner, I haven't had any issues with penetrations/holes. Our dog loves to poop in the woods and the rocks/leaves/twigs didn't go through the material. UPDATED - The bags from our second purchase were terrible. They were extremely fragile and broke easily. We have to keep folding the bag in half and this morning my fingers went over it and picked up poop. Needless to say it was dirty. This tells me that the batches of bags were very different from our first purchase. I canceled my subscription to the product and will be looking elsewhere.
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