ISCC EU Audit Procedure Chain of Custody Chapter No. 4: Physical Segregation Conformity No. Requirements Verification guidance Evidence/ Documents Findings Yes No 4.1. General Requirements (to be completed for Main and Sample Audits only in case Physical Segregation is applied. Not applicable for Paper Traders) 4.1.1. Is it ensured that only material is Check documents for incoming and outgoing Delivery documents, sustainability declared as sustainable that was deliveries. declarations received as sustainable, and that the sustainability characteristics for the outgoing material comply with the sustainability characteristics of the incoming material? 4.1.2. Are the relevant sustainability if the company has clearly defined and Bookkeeping, process characteristics that shall be descriptions, delivery documents, documented, which sustainability segregated included in the sustainability declarations. characteristics shall be segregated. relevant documents and processes Sustainability characteristics include but are of the company? not limited to: Raw material Country of origin of the raw material Waste/residue status GHG emission value Claim Compliant”” or RED ““ISCC “EU compliant” (if applicable) Verify if the segregated sustainability characteristics are stated clearly and correctly on the incoming and outgoing sustainability declarations. 4.1.3. Is the quantity of output material Identify the relevant quantities for the period Delivery documents, sustainability declared as segregated since the previous audit from reporting and declarations, contracts sustainable since the previous audit compare the quantities on delivery notes or available and consistent? bookkeeping. If relevant: Is the quantity of Compare quantities of Compliant” “ISCC products declared as segregated products with ISCC acquired raw materials. and Compliant” since the “ISCC previous audit consistent? 4.1.4. Is it ensured that segregated Conduct on-site audits in order to verify Spot checks, Quantities identified sustainable material is not mixed whether physical segregation (either via and consistent with non-sustainable material? parallel processes or sequential processes) seems reasonable and appropriate.
ISCC EU Audit Procedure Chain of Custody Chapter No. 4: Physical Segregation No. Requirements Verification guidance Evidence/ Documents Findings Conformity Yes No 4.1. General Requirements (to be completed for Main and Sample Audits only in case Physical Segregation is applied. Not applicable for Paper Traders) 4.1.1. Is it ensured that only material is declared as sustainable that was received as sustainable, and that the sustainability characteristics for the outgoing material comply with the sustainability characteristics of the incoming material? Check documents for incoming and outgoing deliveries. Delivery documents, sustainability declarations 4.1.2. Are the relevant sustainability characteristics that shall be segregated included in the relevant documents and processes of the company? if the company has clearly defined and documented, which sustainability characteristics shall be segregated. Sustainability characteristics include but are not limited to: Raw material Country of origin of the raw material Waste/residue status GHG emission value Claim ““ISCC Compliant”” or “EU RED compliant” (if applicable) Verify if the segregated sustainability characteristics are stated clearly and correctly on the incoming and outgoing sustainability declarations. Bookkeeping, process descriptions, delivery documents, sustainability declarations. 4.1.3. Is the quantity of output material declared as segregated sustainable since the previous audit available and consistent? If relevant: Is the quantity of products declared as segregated and “ISCC Compliant” since the previous audit consistent? Identify the relevant quantities for the period since the previous audit from reporting and compare the quantities on delivery notes or bookkeeping. Compare quantities of “ISCC Compliant” products with ISCC acquired raw materials. Delivery documents, sustainability declarations, contracts 4.1.4. Is it ensured that segregated sustainable material is not mixed with non-sustainable material? Conduct on-site audits in order to verify whether physical segregation (either via parallel processes or sequential processes) seems reasonable and appropriate. Spot checks, Quantities identified and consistent
ISCC_EU_Procedure_Chain_of_Custody_v3.2.docx