Declaration whether GHG total default value, GHG disaggregated default values, actual GHG values or a combination of disaggregated default values and actual GHG values for the different emission formula elements (e.g. from extraction or cultivation, transport & distribution, processing, etc.) were applied Allocation factor (if not available from other sources) 2.6.3 Is the quantity of products declared Identify the relevant quantities for the period Periodic reporting system as bio-based and sustainable since since the previous audit from reporting and the previous audit available and compare with quantities on delivery notes or consistent? calculation of bio-output (please state the exact quantity under “findings”). 2.6.4 Is ensured that different raw Verify if different raw materials are kept Bookkeeping materials are kept separately in the separately within the bookkeeping. bookkeeping? 2.6.5 Is ensured that the bookkeeping Verify if individual batches can be uniquely Bookkeeping, sustainability allows to uniquely identify and assigned with sustainability characteristics declarations received (delivery assign sustainability characteristics (such as type of feedstock, quantity, country of documents), sustainability to individual (incoming and origin/cultivation, GHG emissions, declarations or Proofs of outgoing) batches of bio-based waste/residue status, ISCC Compliance or EU Sustainability issued outputs? RED compliance) based on the (received and issued) sustainability declarations or Proofs of Sustainability. 2.6.6 Has the bio-yield of the The bio-yield has been determined Reports on bio-yield Facility been Site-specific and determination and application in determined correctly? Process specific (i.e. for the process within daily operation (internal a site, where the bio-based input material reporting) is actually used). Either during daily operations or where not possible under specific test conditions or in an experimental set up. (For further verification of bio-yield calculation please see questions 16ff.) The bio-yield has been applied correctly during daily operations in order to calculate the amount of bio-outputs from a given amount of bio-inputs.
Declaration whether GHG total default value, GHG disaggregated default values, actual GHG values or a combination of disaggregated default values and actual GHG values for the different emission formula elements (e.g. from extraction or cultivation, transport & distribution, processing, etc.) were applied Allocation factor (if not available from other sources) 2.6.3 Is the quantity of products declared as bio-based and sustainable since the previous audit available and consistent? Identify the relevant quantities for the period since the previous audit from reporting and compare with quantities on delivery notes or calculation of bio-output (please state the exact quantity under “findings”). Periodic reporting system 2.6.4 Is ensured that different raw materials are kept separately in the bookkeeping? Verify if different raw materials are kept separately within the bookkeeping. Bookkeeping 2.6.5 Is ensured that the bookkeeping allows to uniquely identify and assign sustainability characteristics to individual (incoming and outgoing) batches of bio-based outputs? Verify if individual batches can be uniquely assigned with sustainability characteristics (such as type of feedstock, quantity, country of origin/cultivation, GHG emissions, waste/residue status, ISCC Compliance or EU RED compliance) based on the (received and issued) sustainability declarations or Proofs of Sustainability. Bookkeeping, sustainability declarations received (delivery documents), sustainability declarations or Proofs of Sustainability issued 2.6.6 Has the bio-yield of the Facility been determined correctly? The bio-yield has been determined Site-specific and Process specific (i.e. for the process within a site, where the bio-based input material is actually used). Either during daily operations or where not possible under specific test conditions or in an experimental set up. (For further verification of bio-yield calculation please see questions 16ff.) The bio-yield has been applied correctly during daily operations in order to calculate the amount of bio-outputs from a given amount of bio-inputs. Reports on bio-yield determination and application in daily operation (internal reporting)
ISCC_EU_Procedure_Chain_of_Custody_v3.2.docx