products declared as of Compliant” products with ISCC “ISCC “ISCC Compliant” since the previous audit acquired raw materials. consistent? 3.1.4. In case of units processing, trading Check if the statement is actual and signed by Actual and signed statement and producing biomethane: Is it the competent person. available for audit ensured that the statement “ISCC on single claim of environmental credits” is signed? 3.1.5. Is it ensured that different raw Verify if different raw materials are kept Mass balance materials are kept separately in the separately within the mass balance mass balance (only applicable up calculation (raw material specific mass to and including the producer of balance). biofuel)? 3.1.6. Is it ensured that the mass balance Verify if individual batches can be uniquely Mass balance calculation, allows to uniquely identify and assigned with sustainability characteristics sustainability assign sustainability characteristics (such as type of feedstock, quantity, country of received (delivery documents), to individual (incoming and origin/cultivation, GHG emissions, sustainability declarations or outgoing) batches? status) based on the (received and issued) Proofs of Sustainability issued. sustainability declarations or Proofs of Sustainability. 3.1.7. Is it ensured that no "double Compare total incoming raw material Mass balance under all claiming" of sustainable material (sustainable and non-sustainable) and the sustainability certification systems, occurs (i.e. selling incoming total amount declared as sustainable. reporting system, delivery sustainable material twice with the In case more than one certification system is documents, Proofs of same sustainability characteristics)? used, control mass balance (and if necessary Sustainability, databases. the supporting delivery documents, Proofs of For gaseous biomass: The Sustainability, traceability databases, etc.) of environmental attributes other certification systems. associated with the sustainable Verify that material is not declared as output are not claimed twice. The sustainable under more than one system. ISCC statement on the double Verify that the total amount of sustainable claiming of environmental output under all certification schemes attributes is signed. combined, matches the amount of sustainable input. Check if biogas/biomethane is sold into other markets with the option of further incentive schemes (e.g. biomethane for heating). If yes, check if the operation unit is taking part in other incentive scheme focussing on benefits for environmental attributes.
products declared as “ISCC Compliant” since the previous audit consistent? of “ISCC Compliant” products with ISCC acquired raw materials. 3.1.4. In case of units processing, trading and producing biomethane: Is it ensured that the “ISCC statement on single claim of environmental credits” is signed? Check if the statement is actual and signed by the competent person. Actual and signed statement available for audit 3.1.5. Is it ensured that different raw materials are kept separately in the mass balance (only applicable up to and including the producer of biofuel)? Verify if different raw materials are kept separately within the mass balance calculation (raw material specific mass balance). Mass balance 3.1.6. Is it ensured that the mass balance allows to uniquely identify and assign sustainability characteristics to individual (incoming and outgoing) batches? Verify if individual batches can be uniquely assigned with sustainability characteristics (such as type of feedstock, quantity, country of origin/cultivation, GHG emissions, status) based on the (received and issued) sustainability declarations or Proofs of Sustainability. Mass balance calculation, sustainability received (delivery documents), sustainability declarations or Proofs of Sustainability issued. 3.1.7. Is it ensured that no "double claiming" of sustainable material occurs (i.e. selling incoming sustainable material twice with the same sustainability characteristics)? Compare total incoming raw material (sustainable and non-sustainable) and the total amount declared as sustainable. In case more than one certification system is used, control mass balance (and if necessary the supporting delivery documents, Proofs of Sustainability, traceability databases, etc.) of other certification systems. Verify that material is not declared as sustainable under more than one system. Verify that the total amount of sustainable output under all certification schemes combined, matches the amount of sustainable input. Check if biogas/biomethane is sold into other markets with the option of further incentive schemes (e.g. biomethane for heating). If yes, check if the operation unit is taking part in other incentive scheme focussing on benefits for environmental attributes. Mass balance under all sustainability certification systems, reporting system, delivery documents, Proofs of Sustainability, databases. For gaseous biomass: The environmental attributes associated with the sustainable output are not claimed twice. The ISCC statement on the double claiming of environmental attributes is signed.
ISCC_EU_Procedure_Chain_of_Custody_v3.2.docx