ISCC EU Procedure CoC v4.0-2

ISCC EU Audit Procedure for Chain of Custody
No. Chapter Remarks Risk level Audit intensity

Not
0. Basic data Basic data of the operational unit to be audited
applicable
Not
1. Management system Risk assessment according to ISCC 102 and 204
applicable
High The documents of three successive months should be checked
2. Traceability
completely
Within Chapters No. 2, 3 and 4 the risk of a flawed
Medium The documents of one month should be checked completely and
3. Mass Balance documentation has to be evaluated. The risk level
random samples should be taken from three successive months
determines the audit intensity
Regular Documents taken from random samples of three successive months
4. Physical Segregation
should be checked
Application of default values, disaggregated default Not
5. Greenhouse Gas Emissions
values or actual values applicable
List of Best Practices, Non- Not
Defined list of all points marked “no” in the column
6. conformities list and applicable
“Conformity”
Measures
Please read the guidelines carefully before completing the audit procedures!
• This template is to be applied for certification audits of First Gathering Points, Central Offices, Collecting Points, Processing Units, Logistic Centres, individually certified
storage facilities (Warehouse), and Traders. The procedure has also to be applied for sample audits of storage facilities and dependent collecting points. In case of
sample audits, an individual procedure has to be completed for each sample audit.
• This template of the audit procedure must not be altered by the user.
• This audit procedure contains six chapters and sub-chapters. Depending on the type of operational unit audited, some sub-chapters are not or only partly relevant.
This is clearly marked in the headline of each sub-chapter.
• Every chapter and requirement has a unique number. If a requirement is not applicable for a specific audit, it must not be answered. The auditor moves on to the
next relevant requirement.
• For all relevant requirements, it is mandatory to mark the “conformity” with either „yes“ (conformity) or „no“ (non-conformity).
• For every “no” the auditor must explain the decision in column „findings“.
• Every “no” requires the definition of corrective measures in chapter 6. The unique number of non-compliant requirements must be stated. The implementation of
corrective measures must be verified and confirmed by the auditor.
• For some requirements, the auditor must provide detailed information in the column finding. Those requirements contain a clear note in the column finding that must
not be removed.
• If a question or requirement requires the statement of sustainable materials, the materials have to be stated according to the ISCC List of Material in its current
version.
• Please note that due to technical reasons the number of the requirements and chapters may not be continuous.
© ISCC System GmbH ISCC EU Audit Procedure Chain of Custody/ Version 4.0 Date: 14.01.2019 1
• In the audit procedure the acronym RED refers to the Renewable Energy Directive 2009/28/EC amended through Directive (EU) 2015/1513. The acronym FQD refers to
the Fuel Quality Directive 2009/30/EC amended through Directive EU 2015/1513.
00. Basic Data
00.00. Certification Body
00.00.01 Name of Certification Body
00.01. Operational Unit
00.01.01 Company Name
00.01.02 Street
00.01.03 Street Number
00.01.04 Postal Code
00.01.05 Place
00.01.06 Country
00.01.07 Geo Coordinates: Latitude in decimal degrees (Example: 50.941218)
00.01.08 Geo Coordinates: Longitude in decimal degrees (Example: 6.958337)
00.01.09 ISCC System ☐ ISCC EU
☐ ISCC PLUS
00.01.10 ISCC Contact Person: Salutation*
00.01.11 ISCC Contact Person: Last Name*
00.01.12 ISCC Contact Person: First Name*
00.01.13 ISCC Contact Person: Phone*
00.01.14 ISCC Contact Person: E-Mail*
00.01.15 Contact details (e.g. email, phone) of relevant department within the company*
00.01.16 Type of Operation/ Scope to be audited ☐ First Gathering Point ☐ ETBE Plant
☐ Logistic Centre ☐ Central Office (Group of Farms/Plantations)
☐ Trader ☐ Central Office (Group of Points of Origin)
☐ Collecting Point ☐ Processing Unit
☐ Warehouse ☐ Trader with storage
☐ MTBE Plant ☐ Dependent Collecting point
00.01.17 Is the Operational unit certified individually or audited as a part of a sample? ☐ Individually certified
☐ Audited as part of a sample (only applicable for storage facilities and dependent collecting
point
00.01.18 ISCC Registration Number
00.01.19 Recertification* ☐ yes
☐ no
00.01.20 Year of initial ISCC certification*
00.02. Audit Specific Data
00.02.01 Name of Lead Auditor
00.02.02 Name(s) of further auditors of the team
* Not relevant for sample audits
00.02.03 Place of the Audit
00.02.04 Date of the Audit
00.02.05 Duration of the on-site Audit (in hours, in digits)
00.02.06 Name(s) of company representative(s) present during the audit
00.02.07 Is the operational unit using relevant service providers or sub-contractors? ☐ yes
☐ no
00.02.08 Name(s) of relevant service providers/ sub-contractors*
00.02.09 What GHG option is used for the outgoing sustainable material? (multiple choice is ☐ Total default value
possible) ☐ Disaggregated default value
☐ Actual GHG value (individually calculated GHG value)
☐ NUTS2 value or NUTS2-equivalent value (only applicable for the level of cultivation, i.e. for
FGP, Farms/Plantations, Central Offices)
00.02.10 Name of GHG expert (in case of an individual GHG calculation):*
00.02.11 Sustainable input material(s) according to the ISCC list of materials*
00.02.12 Total amount of sustainable input material (in mt)1
Note: For the Summary Audit Report this information can be provided on a voluntary
basis as this may be commercially sensitive information
00.02.13 Raw materials with country of origin:
00.02.14 Sustainable output material(s) according to the ISCC list of materials1
00.02.15 Is material claimed as "ISCC Compliant"?* ☐ yes
☐ no
00.02.16 Are waste or residues or waste or residue-based products handled, or processed, or ☐ yes
sold and claimed under ISCC? ☐ no
00.02.17 Are internal (on-site) or external (different address) storage facilities ( e.g. warehouses, ☐ yes: internal storage facilities
tank terminals, etc.) used to store sustainable material?* ☐ yes: external storage facilities
☐ no storage facilities
00.02.18 If external storage facilities are used, please indicate if they are covered by individual ☐ All external storage facilities are certified
certification* ☐ One or more storage facilities are not certified
00.02.19 If external storage facilities are used, please indicate the numbers of storage facilities.*
00.02.20 What is the risk level applied for the sampling of storage facilities with regard to the ☐ Regular (risk level 1.0)
compliance of the relevant ISCC requirements?* ☐ Medium (risk level 1.5)
☐ High (risk level 2.0)
00.02.21 How many storage facilities have been audited based on a sample (individually
certified storage facilities do not have to be included)*
00.02.22 Are other sustainability certification system(s) used, in particular those systems which ☐ yes
are recognized under RED? ☐ no
00.02.23 If other sustainability certification systems are used, specify which other systems are
used
1 Applicable for physical input and output. Not applicable for materials which are only traded on a “paper” basis
00.02.24 Overall risk level applied during the audit (risk level regarding documentation and ☐ Regular (risk level 1.0)
sampling)* ☐ Medium (risk level 1.5)
00.02.25 Specify major risk indicator(s) that were identified for the audit*
00.02.26 Tools and information sources used to determine risk factor*
00.02.27 Risk level applied regarding a flawed documentation of the audited operational unit ☐ Regular (risk level 1.0)
(i.e. risk level for traceability) ☐ Medium (risk level 1.5)
00.02.28 Chain of Custody option applied ☐ Mass balance
☐ Physical segregation
00.02.29 Are electronic traceability databases (e.g. Nabisy) used? ☐ yes
☐ no
00.02.30 Voluntary Add-ons (if applicable)* ☐ No add-ons applied
☐ Environmental Management and Biodiversity
☐ Classified Chemicals
☐ SAI Gold
☐ GHG Emissions
☐ Consumables
☐ Non-GMO for Food and Feed
☐ Non-GMO for Technical Markets
00.03. Collecting Point, Central Office (Group certification of Points of Origin) and Dependent Collecting Point (audited on sample basis)
00.03.01 From what category of Point of Origin are waste and residues collected? ☐ Companies/businesses (e.g. restaurants, industrial operations)
☐ Private households
☐ Public containers
☐ Public/communal collection sites
☐ Landfill operations
00.03.02 If waste and residues are collected from companies or businesses, please specify the
type of operation (e.g. restaurant, animal rendering plant, oil refinery, etc.)
00.03.03 Is the collecting point registered and supervised by a system operated by a ☐ yes
governmental authority, which is recognised by ISCC as equivalent to ensure ☐ no
compliance with the ISCC waste and residue requirements?
00.03.04 If the collecting point is registered and supervised by a governmental system that is
recognized by ISCC, state the name of the system
00.03.05 If the collecting point is registered and supervised by a governmental system that is
recognized by ISCC, please provide specific information how the right for third parties
to access the points of origin is granted (e.g. as part of a contractual agreement with
the certified collecting point)
00.03.06 Indicate the total number of points of origin that have signed the ISCC self-declaration
during the 12-month period prior to the certification audit.*
00.03.07 Indicate the total number of ISCC points of origin that are generating more than 10
metric tons of waste/residues per month and have signed the ISCC self-declaration
during the 12-month period prior to the certification audit (relevant for sample audits).*
00.03.08 What is the risk level with respect to the intentional production and/or a false ☐ Regular (risk level 1.0)
declaration of waste and residues (risk that products are falsely claimed to be waste or ☐ Medium (risk level 1.5)
residues)?* ☐ High (risk level 2.0)
00.03.09 How many points of origin have been audited based on a sample? (if applicable)*
00.03.10 Are dependent collecting points used to collect sustainable material?* ☐ yes
☐ no
00.03.11 Indicate the total number of dependent collecting points used.*
00.03.12 What is the risk level applied for the sampling of dependent collecting points with ☐ Regular (risk level 1.0)
regard to the compliance of the relevant ISCC requirements?* ☐ Medium (risk level 1.5)
00.03.13 How many dependent collecting points have been audited based on a sample?*
00.03.14 Sustainable material received during the previous certification period:*
- Sustainable material received during the previous certification period County/countries of origin Amount per incoming sustainable
material
- mt
- mt
- mt
- mt
- mt
00.03.15 Total amount of sustainable input material received from points of origin under the
ISCC self-declaration*
00.03.16 Outgoing materials claimed as sustainable under ISCC during previous certification
period:*
- Outgoing materials claimed as sustainable under ISCC during previous certification period Amount per outgoing
sustainable material in previous
certification period
- mt
- mt
- mt
- mt
- mt
00.05. Processing Units
00.05.01 Specify the Type of Processing Unit ☐ Biogas Plant
☐ Biomethane Plant
☐ Pulp Mill
☐ Biodiesel Plant
☐ Refinery
☐ Ethanol Plant
☐ Sugar Mill
☐ HVO Plant
☐ Treatment Plant (waste/residues)
☐ Crushing Plant
☐ Co-Processing
☐ Methanol Plant
☐ Oil Mill
☐ Melting Plant
☐ Please specify:
00.05.02 Indicate the production capacity for all main products (sustainable and non-
sustainable).
00.05.03 Is the Processing Unit the producer of the final biofuel (i.e. no further processing of the ☐ yes
biofuel)? ☐ no
00.05.04 If final biofuel is produced at the processing unit, did the processing unit start physical ☐ yes
production of biofuels or bioliquids after 5 October 2015 (i.e. new installation)? ☐ no
(According to the RED a processing unit shall be considered to be in operation if the Please state the date of the initial operation of the processing
physical production of bioliquids or biofuels has taken place (first date of production of unit:___________________________________(dd/mm/yyyy)
bioliquids or biofuels)
00.05.05 What type of GHG information is received for the incoming sustainable material? ☐ Total default value
(multiple choice possible)? ☐ Disaggregated default value
☐ Actual GHG value
00.05.06 Are methane capture devices in place (e.g. in case of palm oil mills)? ☐ yes
☐ no
00.05.07 Specify the material (feedstock specific) to be produced in the next certification
period (e.g. biodiesel (soybean))
- Material GHG option Emission value
- kg CO2eq/mt
- kg CO2eq/mt
- kg CO2eq/mt
- kg CO2eq/mt
- kg CO2eq/mt
00.05.08 Incoming and outgoing sustainable material during the previous certification period:
- Material received as sustainable Amount per incoming Material declared as sustainable Amount per outgoing
sustainable material sustainable material
- mt mt
- mt mt
- mt mt
- mt mt
- mt mt
00.05.09 Total amount of outgoing material declared as sustainable during the indicated
period.
- Total Amount Amount in words Start of period End of Period
- mt
00.05.10 Is the processing of biogenic and fossil input materials carried out simultaneously (co- ☐ yes
processing)? ☐ no
00.05.11 In case of co-processing: Indicate the type of co-processing facility (e.g. FCC unit or
Hydrotreater)
00.05.12 In case of co-processing: Indicate the type of fossil input material(s)
00.05.13 In case of co-processing: Indicate the type of sustainable bio-based input material(s)
00.05.14 In case of co-processing: Specify the method to determine the bio-yield. ☐ Energetic determination
☐ Determination through efficiency/losses of a process
☐ 12C or 14C analyses
00.05.15 Type of attribution of sustainable bio-output ☐ Equal to all products
☐ To one specific product:
00.06. First Gathering Point and Central Office (Group certification of Farms/Plantations)
00.06.01 Indicate the total number of farms/plantations that have signed the ISCC self-
declaration during the 12-month period prior to the date of the certification audit.
00.06.02 What is the risk level with respect to potential violations of the ISCC requirements for the ☐ Regular (risk level 1.0)
sustainable production of biomass (in particular the risk of violations against ISCC ☐ Medium (risk level 1.5)
Principle 1)? ☐ High (risk level 2.0)
00.06.03 How many farms or plantations have been audited based on a sample?
00.06.04 Are the supplying farms/plantations covered by European Cross Compliance? ☐ yes
☐ no
00.06.05 Biomass received as sustainable from farms/plantations during previous certification
period:
- Incoming sustainable biomass Country/ countries of origin Total field size per biomass Amount per biomass
- ha mt
- ha mt
- ha mt
- ha mt
- ha mt
00.06.06 Indicate the total amount of sustainable biomass received from farms/plantations
under the ISCC self-declaration.
00.06.07 Specify the type of agricultural producer(s) supplying sustainable biomass ☐ Smallholders
☐ Individual Farms
☐ Plantations
00.06.08 Specify the total agricultural area of all sustainable smallholders (i.e. smallholders that ☐ 1-500ha
have filled in and signed the ISCC self-declaration). ☐ 500-5.000ha
☐ 5.000-20.000ha
☐ >20.000
00.06.09 Specify the total agricultural area of all sustainable individual farms (i.e. farms that ☐ 1-500ha
☐ 5.000-20.000ha
☐ >20.000ha
00.06.10 Specify the total agricultural area of all sustainable plantations (i.e. plantations that ☐ 1-500ha
☐ 5.000-20.000ha
☐ >20.000ha
00.06.11 Biomass supplied as sustainable during previous certification period:
- Biomass supplied as sustainable during previous certification period Amount per biomass
- mt
- mt
- mt
- mt
- mt
00.08. Trader, Trader with storage, Logistic Center, Warehouse and Storage facilities (audited on sample basis)
00.08.01 Information on sustainable material received (i.e. bought by paper traders) during the
previous certification period:
- Materials received as sustainable (incoming) Amount per sustainable
material received
- mt
- mt
- mt
- mt
- mt
00.08.02 Materials declared as sustainable under ISCC during the previous certification period:
- Materials declared as sustainable (outgoing) Amount per outgoing
sustainable materials
- mt
- mt
- mt
- mt
- mt
00.08.03 Is gaseous biomass (e.g. biogas or biomethane) handled, stored or sold as sustainable ☐ yes
under the ISCC certificate? ☐ no
No. Requirements Verification guidance Evidence/ Documents Findings Conformity
Yes No
01. Management System
01.01. General Requirements (to be completed only for main audits. Not relevant for sample audits)
01.01.01 Is the management system appropriate with Verify whether there is a management system in Documentation of the
respect to type, complexity and volume of the place. Verify whether the system covers management system and interviews
operations and takes risk factors into account? sustainability requirements at all relevant of personnel, intranet, QM system,
operations. Verify if risk factors like expertise, QM handbook
education and training of employees and service
providers, subcontractors are covered.
01.01.02 Have relevant information and documents been Verify distribution lists and demand documents Distribution list, emails, letters,
distributed to the competent employees, from personnel, warehouses, subcontractors and relevant managements system
warehouses and service providers, service providers. documents
subcontractors, customers and other interested
parties?
01.01.03 Have employees been appointed who are Verify responsibility and authorization of Organization chart, job and
responsible for the implementation, verification, appointed personnel regarding critical control responsibility descriptions, QM
development and updating of the ISCC points like incoming and outgoing materials, system, distribution lists for internal
requirements at all critical control points? warehouse bookkeeping, weighbridge, logistics, guidelines, updating procedures
sales and distribution, quality control, etc.,
Interview relevant personnel.
01.01.04 Did trainings take place appropriate to the Verify training material, course planning Training course planning, training
needs of the employees at critical control documents and whether the relevant employees documents, distribution lists, emails,
points? participated in the training. Interview participants. participant lists, certificates
01.01.05 Has an internal audit/inspection/assessment Visual inspection of audit report (inspection should Report, action plan, progress report
regarding the implementation of ISCC taken take place at least once a year). Verify if the audit
place (e.g. by the employees named above)? report takes into account relevant service
providers, subcontractors and/or suppliers (e.g.
farms).
01.01.06 Did reviews of the internal audit report by the Verify whether the management has reviewed Review report, minutes, protocol,
organization's management take place? the internal audit report (should take place at interview management personnel,
least once a year) QM system
01.01.07 Are the internal processes documented Verify if the documentation includes e.g. process Material flow charts, process
appropriately? descriptions, main product(s) and by-products, descriptions. Production reports,
waste and residues and losses within the process, organization charts, etc.
flow charts etc.
01.01.08 Are sufficient procedure descriptions with Verify procedures (e.g. regarding traceability, Material flow charts, standard
respect to sustainability requirements available mass balance, GHG calculation etc.) at critical operating procedures, job and
for all critical control points? control points (e.g. raw material sourcing, responsibility descriptions,
conversion process, logistics of incoming and organization chart, contracts with
outgoing goods, inventory control, sales and service providers/ subcontractors
distribution, quality assurance, warehouse
bookkeeping, weighbridge, etc.)
Yes No
01.01.09 Is the technical equipment and infrastructure Verify whether weighbridges, flow meters, sensors, Weighbridge ticket, sensor display,
available and in operation for the critical control measuring devices etc. are available, fully computer system reports, display,
points? functional and calibrated, in particular in the computer reports regarding process
areas of site gate, silos, warehouse, conversion parameters, filling status, etc.
process, etc.
01.01.10 Are all necessary documents, records, reports, Documents should be requested prior to the audit. - Plant operation permit, plant
information and data according to ISCC If certain documents (e.g. weighbridge tickets) layout plan, silo plan, tank plan,
Document 203 available and accessible (please are not available prior to the audit, availability (in silo/warehouse capacity, tank
see list under Evidence/Documents)? a timely manner) must be ensured during the capacity,
audit. Records (e.g. weighbridge tickets, - Weighbridge tickets, delivery
contracts, etc.) must ensure a comprehensible link notes, bill of lading, sustainability
to products and deliveries. Please be aware that declaration/Proof of Sustainability or
the documentation is the basis for the risk other documents for incoming and
assessment to be conducted by the external (CB) outgoing sustainable material,
auditor. - Periodical reporting on opening
and closing stock for incoming and
outgoing sustainable and non-
sustainable material,
- List and corresponding contracts
with relevant subcontractors,
service providers (e.g. warehouses,
dependent collectors, etc.),
- Report and action plan of the
last/previous external audit (n.a.
during first certification),
- Mass balance system/ calculation,
- List and corresponding contracts
with all suppliers (including
farms/plantations, points of origin
and certified suppliers) and
recipients of sustainable material,
- Production report (periodically,
annually) including processing and
allocation factor (if not provided
withing GHG calculation) and
description of waste/residues, losses
and co-products (if relevant and
applicable e.g. for processing units),
- Written commitment by the
management to comply with
the requirements of the ISCC
system.
Yes No
01.01.11 Are all necessary documents, records, reports, Verify if documentation for five years is covered ISCC registration, relevant
information and data according to ISCC within the management system. Verify the oldest documents, QM system
Document 203 kept for at least five years? documents available (starting with the registration
with ISCC). Also see question 01.01.10.
01.01.12 Did the risk assessment regarding a flawed Risk assessment to be conducted by the external Documents required by ISCC,
documentation of the audited site take place (CB) auditor: certificates, databases and
based on the documents, reports, information 1. Regular risk: above-mentioned documents are registries of certification schemes
and data according to ISCC Document 203? accurately managed, up to date, complete and
accessible without problems
2. Medium risk: above-mentioned documents are
not managed accurately and are not accessible
without problems
3. High risk: above-mentioned documents are not
up to date and not complete.
Note: The use of other certification schemes must
be taken into account appropriately during the
risk assessment (certification under multiple
schemes at the same time may be one of the
factors for a higher risk).
The result of the risk assessment drives the audit
intensity with respect to traceability, mass balance
and documents to be verified during the audit:
Regular risk: auditor must check a random
document sample from three successive months
Medium risk: auditor must check a random
document sample from three successive months
plus documents from one complete month
High risk: auditor must check documents of three
successive months completely.
Also see question 01.01.10.
01.01.13 Is it ensured, that no hopping between Verify if the audited site has a history of Certificates, databases and
certification schemes is performed with the certification under one (or more) recognized registries of certification schemes,
intention to cover or conceal violations of other certification scheme(s). Check, which other interview with personnel
certification schemes and/or violations against sustainability certification schemes are currently
regulations laid down in the RED? being used or have been used within the previous
12 months. Check with the respective other
certification scheme(s) if certificates have been
withdrawn within the previous 12 months.
01.01.14 Is it ensured, that the operational unit is currently Check, which other sustainability certification Certificates, databases and
(at the date of the audit) not blacklisted by schemes have been used within the previous 12 registries of certification schemes,
another certification system recognized by the months. Check if certificates have been "blacklists", interview with personnel
Yes No
European Commission in the framework of the withdrawn within the previous 12 months. Verify
RED? that the operational unit is currently (at the date
of the audit) not blacklisted by another
sustainability certification scheme.
01.01.15 Are documents and information treated Verify that no access of third parties to Distribution lists, emails and access
confidential and are they not made accessible confidential documents, information, databases, authorizations to data bases
to third parties? etc. is possible.
01.01.16 Is it ensured, that the system user has submitted Verify if the system user has received the Confirmation email from ISCC
to ISCC the reporting template provided by confirmation email from ISCC confirming that the
ISCC, on the amount of raw materials and/or reporting obligation was fulfilled.
final biofuels certified according to ISCC in the
previous calendar year?
01.01.17 Is it ensured that the template has been Only applicable for Farm/ Plantation, Point of Confirmation email from ISCC,
submitted in due time and contained complete Origin, First Gathering Point, Central Office, Summary of amounts reported to
and truthful information? Collecting point and Processing units, producing ISCC (provided by ISCC together
final biofuel. with the confirmation email), Mass
Verify if the reporting template has been balance
submitted to ISCC in due time. Check the
summary of reported amounts provided by ISCC,
if the information reported to ISCC was complete
and correct (compare with mass balance).
01.01.18 Are the latest and signed ISCC terms of use Verify if the latest and signed ISCC terms of use ISCC Terms of use
available? are available. Check ISCC website for latest
version.
01.02. First Gathering Point and Central Office (Group certification of Farms/Plantations) - Additional Requirements
01.02.01 Is a list of all ISCC compliant farms or plantations Check whether the list is available and includes List of farms, contracts with farms
available and accessible? the name and address of each farm or plantation
that has signed the ISCC self-declaration during
the 12-month period prior to the date of the
certification audit.
For a certification as first gathering point at least
one farm or plantation must be on the list.
In case of a group certification under a Central
Office: Verify if all group members have a specific
group member number. Minimum size for a group
is two farms or plantations.
The list must include all farms, which have been
part of the group or supply base within the 12
months prior to the audit.
Yes No
01.02.02 Are the farms or plantations for which sampling is Check whether the farms or plantations are from Maps, geographic region, size of
applied a homogenous group? the same region, share similar climatic conditions, region/ supplying area, production
production systems and share the same risk systems
exposure (based on risk assessment).
Note: Farms or plantations that do not fulfil these
conditions can still be member of a group.
However, they must be treated separately during
sampling. Sampling is not applicable for farms or
plantations, which are certified individually or as
part of a group.
01.02.03 Are ISCC self-declaration / self-assessment forms Check whether all farmers on the list have ISCC self-declaration/ self-
of all farms/plantations completed, signed and completed and signed the correct ISCC self- assessment forms, list of
available? declaration / self-assessment form and whether farms/plantations
this form is available. At least one self-declaration
/ self-assessment form must be available during
the audit.
Verify if corrective actions have been defined by
farmer (if non-conformities were detected).
Note: Farms or Plantations, which are certified
individually or as part of a group, do not need to
provide a self-declaration.
01.02.04 Are sufficient internal audit procedures Internal audit procedures must include monitoring Internal procedures, quality
available, that cover all farms or plantations and of corrective actions in the case of non- management system, ISCC self-
verify information of the ISCC self-declaration / conformities and exclusion of farmers in the case declarations/ self-assessment forms
self-assessment? of persisting non-conformities.
Check whether internal audit procedures are
sufficient to verify farmers’ information on self-
declaration / self-assessment form, to monitor
corrective action and to exclude farmers, when
necessary.
01.02.05 Have all farms/plantations supplying sustainable Check whether all farms/plantations supplying Documentation that all farmers
material gone through an internal audit? sustainable material have successfully passed the have gone through internal audit is
internal audit. available
Note: Farms or Plantations, which are certified
individually or as part of a group, do not need to
undergo internal audits.
01.02.06 Did a risk assessment of the ISCC compliant Evaluate the risks by taking into account regional List and locations of farms or
farms or plantations take place regarding specifics, involvement of local experts, utilisation plantations
potential violations of the ISCC requirements for of databases and information.
sustainable production of biomass? Evaluate risks by the following risk factors and
factor classes:
Yes No
- Proximity to and/or overlap with no-go areas
- Land conversion shortly before/after January 1st
2008
- Cultivation of sustainable and non-sustainable
biomass at the same time
- Factors significantly influencing the output per
acreage and per Hectare
- Factors related to size
- Factors related to characteristics
- Experience gained
- Results of internal audit
Allocate the risk into one of the risk categories:
- Regular (Factor 1,0)
- Medium (Factor 1,5)
- High (Factor 2,0)
01.02.07 Has a sufficient number of farms or plantations Calculate the sample size by multiplying the List of farms/plantations. Verify the
been selected for verifying compliance with the square root of the total number of farmers that number of farms/plantation on the
ISCC sustainability requirements based on a have signed the self-declaration during the 12- list. Risk factor
sample? months period prior to the certification audit with
the risk factor determined in the risk assessment for
violations of the ISCC requirements for sustainable
production of biomass.
Example: 100 EU farms, medium risk (factor 1.5),
square root of 100 = 10 X 1.5 = A sample of 15
farms has to be selected and audited.
Factors to be taken into account when selecting
the individual farms of the sample:
- Type of raw material / feedstock / crop
- Different size of suppliers
- Geographical location
- At least 25% should be determined on a random
basis
The auditor may increase the sample size during
the audit if this is needed to gain a representative
understanding.
Note: Farms or plantations, which are certified
individually or as part of a group, do not fall into
the sample and do not require on-site inspection.
01.02.08 Were all farms or plantations audited positively? Verify if all farms or plantations from the sample Audit reports of farms/plantations
have been audited with a positive result.
Yes No
In case one or more entities from the sample have
a negative audit result the sample must always be
doubled.
In case of non-conformities on farm level, verify if
all relevant non-conformities have been
corrected.
01.03. Collecting Point and Central Office (Group certification of Points of Origin) - Additional Requirements for Main Audits
01.03.01 Is a list of all ISCC compliant points of origin Check whether the list is available and includes List of points of origin
available and accessible? the name and address of each point of origin. At
least one point of origin must be on the list. The list
must include all points of origin, which have
supplied the Collecting Point within the 12 months
prior to the audit.
01.03.02 Is it ensured, that points of origin generating Check the list of points of origin and delivery List of points of origin, delivery
more than 10 metric tons of waste or residues per documentation for points of origin generating documentation, delivered
month (or more than 120 metric tons per year on more that 10 metric tons of waste/residue material quantities, invoices,
a rolling basis) can be clearly identified? per month. Basis for the 10 metric tons per month is
the output of waste/residues during the last year.
Points of origin producing more then 10 metric
tons of waste/residue material per month must be
checked on-site based on a sample. If more than
120 tons of waste/residues have been
produced/collected during the previous year the
point of origin falls into the sample.
Note: Points of origin which produce less than 10
metric tons per month may be checked by a
certification body if there is indication of non-
conformities.
01.03.03 Are ISCC self-declarations of all ISCC compliant Check whether all points of origin on the list have ISCC self-declaration forms, list of
points of origin available, completed and signed completed and signed the ISCC self-declaration points of origin
by the point of origin? form and whether this form is available.
Verify if corrective actions have been defined by
point of origin (if non-conformities were detected).
Note: Points of origin, which are certified
individually, do not need to provide a self-
declaration.
01.03.04 Did a risk assessment take place with respect to Risk assessment to be conducted by the external
the intentional production and/or a false CB auditor:
declaration of waste and residues (risk that Evaluate the risk by taking into account regional
products are falsely claimed to be waste or specifics, involvement of local experts, utilisation
residues)? of databases and other sources.
Yes No
Evaluate risks by the following risk factors and
factor classes (see also ISCC 204):
- Size of the point of origin
- Type of point of origin (e.g. restaurant, plant,
public container, community collecting site, etc.)
- Type of waste/residue material
- Location and distance to the Collecting Point
(e.g. different country)
- Indication on non-conformities e.g. by media or
other reports, stakeholder complaints, etc.
Allocate the risk into one of the risk categories:
− Regular (Factor 1,0) − Medium (Factor 1,5)
− High (Factor 2,0)
01.03.05 Is it ensured that points of origin generating / Basis for the sample must be all points of origin List of points of origin.
supplying more than 10 tons per month (120 tons producing/supplying more than 10 tons per month
per year) have been selected and audited (120 tons per year). Points of origin generating less
based on a sample? then 10 tons may fall into the sample if there is
indication of non-compliance or fraud. Select a
minimum of the sqrt of the number of points of
origin taking into account the risk factor and the
following criteria:
- type of material
- type of operation (e.g. restaurant, industrial
operator, plant, public container, community
collecting point, etc.)
- amount of material produced/supplied
- location/country of the point of origin
- indication on non-conformities
The selected points of origin should represent
operations with different criteria (if possible).
Note: Points of origin, which are certified
individually, must not be considered for the
sample.
01.03.06 If a sample of points of origin has been audited, In case of non-conformities, have all non- Audit reports of points of origin
have all points of origin from the sample been conformities been corrected within 40 days?
audited positively? The auditor may increase the sample size during
understanding.
doubled (see ISCC EU 206).
Yes No
01.03.07 Is a list of all ISCC compliant dependent Check if dependent collecting points collect List of dependent collecting points
collecting points available and accessible (if material on behalf of the collecting point, and
applicable)? whether the list is available and includes the name
and address of each dependent collecting point.
The list must include all dependent collecting
points, which have collected material on behalf
of the collecting point within the 12 months prior
to the audit.
01.03.08 Is it ensured, that a sample of dependent Select a minimum of the sqrt of the number of
collecting points has been audited? dependent collecting points used to check on-
site.
01.03.09 If a sample of dependent collecting points/ In case of non-conformities, have all non- Audit reports for dependent
warehouses has been audited, have all conformities been corrected within 40 days? collecting points/ warehouses
operational units from the sample been audited The auditor may increase the sample size during
positively? the audit if this is needed to gain a representative
understanding.
01.03.10 Are individual mass balances kept for each Check if separate mass balances according to Mass balances
dependent collecting point? the ISCC requirements are available for each site.
01.03.11 In case of group certification of Points of Origin Check whether the individual Points of Origin
under a Central Office: Is it ensured, that the share a harmonised management system, have
individual Points of Origin are a homogeneous similar processes and generate similar types of
group? material (e.g. used cooking oil or animal fat).
01.03.12 In case of group certification of Points of Origin Check whether all Points of Origin of the group ISCC self-declarations, Internal audit
under a Central Office: Is it ensured, that all supplying sustainable material have successfully reports
Points of Origin supplying sustainable material passed the internal audit.
have gone through an internal audit?
01.04. Logistic Centre and Operational Units using non-certified storage facilities – Additional Requirements for Main Audits
01.04.01 Is a list of all storage facilities used available and Check if a list of all storage facilities is available List of warehouses/storage facilities
accessible? which are used or belong to the logistic network
and if the list includes the name and address of
each site.
01.04.02 Is it ensured, that a sample of storage facilities Select a minimum of the sqrt of the number of List of warehouses/storage facilities,
used has been audited? storage facilities used to check on-site. audit reports
Note: Storage facilities, which are certified
individually, do not fall into the sample.
01.04.03 Were all storage facilities audited positively? The auditor may increase the sample size during Audit reports of storage facilities
understanding.
Yes No
If non-conformities have been detected: verify if
all non-conformities been corrected.
01.04.04 Are individual mass balances kept for each Check if separate mass balances according to Mass balances
storage facility? the ISCC requirements are available for each site.
01.05. Storage Facilities / Dependent Collecting Points (only applicable for operational units audited as a part of a sample)
01.05.01 Is a layout plan of the facility available? Verify if the layout plan allows to identify where Layout plan, on-site visit
relevant deliveries of sustainable material are
coming in, where they are stored and where they
are going out. Verify if tanks, silos, etc. are actually
located according to the layout plan.
01.05.02 Is a contract between the operator of the Verify if a contract exists. Contract
storage facility/ the dependent collecting point
and the client (ISCC system user) available?
01.05.03 Is it ensured that the relevant technical Verify if amounts of incoming material and Weighbridges, sensors, flow meters,
equipment and infrastructure to determine amounts of outgoing material can be determined measuring devices
incoming and outgoing material flow is available correctly. Check if weighbridges are correctly
and in operation? calibrated. Check if flow meters, sensors,
measuring devices etc. are available, fully
functional and calibrated, in particular in the
areas of site gate, silos, warehouse, conversion
process, etc.
01.05.04 Is it ensured, that the data flow between the Check how data is transferred between the Inventory, reporting to client
storage facility and the client renting storage storage facility and the client. Verify if the data
space is correctly representing the inventory of transferred represents the inventory and the
the storage facility? amounts of incoming and outgoing material
correctly. Check if there are clear procedures
available.
02. Traceability
02.01. General Requirements (to be completed only for Main Audits, not relevant for Sample Audits)
02.01.01 Is ensured that the list of suppliers and recipients Check whether name, address of suppliers and List of suppliers and recipients
of sustainable materials contains relevant recipients are available. Verify if the certification
information? system and certificate number for all suppliers of
sustainable material are available (certificate
number is not applicable for farms/plantations or
points of origin which are not individually
certified).
Yes No
02.01.02 Does the information and quantities from Compare information and quantities of the Quantities from delivery notes,
weighbridge tickets, delivery notes, sustainability reporting with the related incoming/ outgoing weighbridge tickets and reporting
declarations or proofs of sustainability of the weighbridge tickets, delivery notes or sustainability system, documentation of all
incoming and outgoing sustainable material declarations. Deviations up to 0,5% are deviations > 0,5%
match with the information from the reporting acceptable. Deviations above 0,5% will require
system of the company? explaining documentation (e.g. weight loss due to
drying/ cleaning documented by drying protocols
etc.)
02.01.03 Are the quantities of the incoming and outgoing Compare quantities from reporting with contract Delivery documentation, contracts,
deliveries of sustainable material consistent with details. Take into account that contract quantities reporting system
the amounts stated in the contracts related to can be split into several batches or that one
those deliveries? Do they fulfil the sustainability batch may relate to different contracts. Verify if
characteristics fixed in the contracts (e.g. on EU amounts are consistent.
RED or ISCC Compliance, type of Chain of If relevant: Compare the amount of incoming and
Custody)? outgoing material claimed as "ISCC compliant".
02.01.04 Are all deliveries of incoming sustainable Verify if all suppliers of sustainable material where Delivery documents / sustainability
material covered by a valid certificate of the certified at the date of dispatch of the material declarations, certificates of
supplier? (at the suppliers address). Compare dates of suppliers, self-declarations
(physical) dispatch on the "latest" (most recent)
and of the "oldest" delivery document/
sustainability declaration with the validity period of
the supplier’s certificate. Note: If the supplier is a
farm/plantation/point of origin a self-declaration
can substitute a certificate.
02.01.05 Is the data from subcontractor contracts Compare if data (from tables, calculations etc.) Contract data (from tables,
consistent with actually accounted services? and invoiced services are consistent with the calculations etc.), Invoices from
contractual agreements. subcontractors
02.01.06 Do the delivery notes, sustainability declarations Verify whether the documents contain the Delivery notes, weighbridge tickets, Indicate uniquely which
or proofs of sustainability for incoming and following information: sustainability declarations, proofs of delivery notes,
outgoing sustainable material comply with the - Name and address of the supplier sustainability for incoming or sustainability declarations
or proofs of sustainability
ISCC requirements and is the information - Name and address of the recipient outgoing sustainable material,
have been verified during
consistent with information in the reporting - Related contract number reporting system
the audit (e.g. statement of
system? - Date and place of physical dispatch of the unique document number
sustainable material and date):
- Name of certification system and certificate
number of the supplier
- Unique number of sustainability declaration
(running number)
- The number of the group member (if applicable)
- Type of sustainable material (including
information about the type of raw material)
Yes No
- Country of origin of the feedstock (country of
cultivation, or in case of waste/residues the
country where the waste/residue originates)
- Statement “The raw material complies with the
sustainability criteria according to Art. 17 (3), (4)
and (5) RED” (applicable to biomass from
agricultural, aquaculture, fisheries and forestry
including residues from agricultural, aquaculture,
fisheries and forestry residues)
- Statement “The raw material meets the definition
of waste or residue according to the RED, i.e. it
was not intentionally produced and not
intentionally modified, or contaminated, or
discarded, to meet the definition of waste or
residue“ (applicable to waste and residues and
products produced from waste and residues)
- Statement if material is “ISCC Compliant”(if
relevant)
- Quantity of sustainable material (in metric tons or
m3 at 15°C) referring to dry material or indicating
moisture content
- One of the three options of GHG emission
information:
Option 1: Statement “Use of total default value”
Option 2: Statement: “Use of disaggregated
default value” for respective GHG emission
formula elements (e.g. “Use of disaggregated
default value for extraction or cultivation of raw
materials (eec ), processing (ep ), transport and
distribution (etd), etc.).
Option 3: Statement of an actual GHG value in kg
CO2eq per dry-ton main product for respective
GHG emission formula elements (e.g. for
extraction or cultivation of raw materials (eec ),
processing (ep ), transport and distribution (etd),
etc.) including:
- All upstream emissions of the GHG emission
formula element and allocations up to and
including the unit issuing the delivery note
- If applicable: For transport & distribution: means
of transport, transporting distance
Yes No
Option 4: Combination of Option 2 and Option 3,
referring to the disaggregated default value for
some GHG emission formula elements and the
actual GHG value for other formula elements (e.g.
Statement „Use of disaggregated default for the
extraction or cultivation of raw materials (eec )“
combined with an actual GHG value for
processing (ep) in kg CO2eq per dry-ton main
product)
Note for Option 2, 3 and 4: If specific elements of
the calculation are zero (e.g. for waste/residues
eec=0, and el=0) these elements are not relevant
and thus are not obligatory.
- If traceability is based on segregation: a
statement which sustainability characteristics of
the delivery are segregated
Additional information to be provided on
sustainability declarations by the producer of the
final biofuel and by suppliers of final biofuel:
- GHG emissions of the biofuel (g CO2eq per MJ
biofuel)
- The relevant fossil fuel comparator (g CO2eq per
MJ biofuel)
- GHG emissions savings compared to the relevant
fossil fuel (in percent)
- Energy content of the entire batch (MJ)
- If the GHG emission savings are below 60%:
Statement as to whether the processing unit
where the final biofuel was produced started
physical production of biofuels or bioliquids after
05 October 2015
- Nabisy identification number of the recipient
(only relevant for PoS issued in Nabisy)
Note for suppliers of final biofuel: These information
are provided by the producer of final biofuel and
must not be altered by downstream suppliers of
final biofuels.
02.01.07 Is it ensured, that outgoing deliveries of Compare the "oldest" and the "most recent" Delivery documents, certificate,
sustainable material are covered by the validity delivery note with the validity period of the Proofs of sustainability, sustainability
period of the operational units' certificate? (only certificate of the operational unit? Verify if all declarations
applicable in case of a re-certification)? deliveries of sustainable material have been
covered by a valid certificate.
Yes No
02.01.08 Is it ensured, that for one batch of sustainable Verify that not more than one delivery note or Mass balance, delivery notes, proof
material not more than one sustainability proof of sustainability has been issued for one of sustainability
declaration or proof of sustainability is issued? batch of outgoing product. Verify that no blue
ISCC proof has been issued together with the
issuance of a proof in a database of a Member
State (e.g. Nabisy).
02.01.10 If sustainability declarations or Proofs of Check the accounts of electronic databases Database accounts, contracts,
Sustainability are issued or transferred within used. Verify if the amounts handled within such delivery documents
electronic traceability databases (e.g. Nabisy), is databases are backed by respective
ensured that the amounts in the database are documentation (e.g. delivery documents,
backed with respective documentation? contracts, etc.).
02.01.11 In case traceability databases are used, is Check all relevant database accounts. Compare Database accounts, production
ensured that the amounts put into the the amounts in the database with the amounts reports, delivery documents,
databases are correct and that batches are not produced, the amounts sold and (if applicable) sustainability declarations
sold double (e.g. with electronic PoS and a the mass balance.
paper document).
02.01.12 Is it ensured that all suppliers of wastes and/or Check incoming sustainability declarations and Sustainability declarations, delivery
residues or waste/residue based products are certification systems of suppliers of waste/residue notes, lists of suppliers, certificates of
certified, and that the certification scheme is (based) material and verify if accepted by ISCC. suppliers, ISCC system updates,
accepted by ISCC for deliveries of waste/residue ISCC website
based material?
02.02. First Gathering Point - Additional Requirements for Main Audits
02.02.01 Is it ensured, that sustainable raw material is only Verify whether the appropriate ISCC self- Delivery notes, weighbridge tickets
collected from farms/plantations, which have declaration / self-assessment form has been self-declarations, contracts, list of
completed and signed the appropriate ISCC completed and signed. Compare dates of farms/plantations
self-declaration/ self-assessment? incoming deliveries with the date the self-
declaration has been signed. Compare deliveries,
self-declarations and the list of farms/plantations.
02.02.02 Are the amounts of sustainable raw material Compare the amounts supplied with the size of Contracts, invoices, weighbridge
supplied by the farm/plantation plausible? the farm/plantation. Verify plausibility of amounts. tickets, delivery notes, self-
declaration
02.03. Collecting Point and Central Office (Group certification of Points of Origin) - Additional Requirements for Main Audits
02.03.01 Is it ensured, that waste/residue material is only Check whether the appropriate self-declaration Delivery notes, waste transfer notes,
collected from points of origin, which have has been completed in and signed. Compare self-declaration, contracts, list of
completed and signed the appropriate self- dates of incoming deliveries with the date the self- points of origin
declaration? declaration has been signed. Compare deliveries,
self-declarations and the list of points of origin.
Verify if the point of origin really exists at the
provided address.
Yes No
02.03.02 Are the amounts of waste/residue material Compare the collected amounts with the size and Contracts, invoices, weighbridge
produced and/or supplied by the points of origin the type of point of origin. Compare the amounts tickets, delivery notes for collected
plausible? collected with the amounts of other points of amounts, Self-declaration
origin that are similar in size and type. Verify if
there is indication for deliberate generation of
waste.
02.03.03 Is it ensured that the material collected, can be Verify if the material collected is on the ISCC EU list Delivery documents, ISCC list of
covered under ISCC EU waste/residue process? of eligible material. Check if the material is material
marked as eligible for certification under the W/R
process.
02.03.04 Is it ensured that the material is Verify if the classification/declaration of the EU Waste Catalogue, Waste codes,
classified/declared correctly and truly? incoming material is correct. Check what kind of ISCC EU list of materials, operation
waste or residue originates at the Point of Origin permit/license, health certificates,
and how this was sold/declared. Check delivery documents, waste transfer
respective documentation (e.g. operation license notes
of the Collecting Point, waste transfer notes,
delivery documents, etc.).
In case of UCO: Verify if it is entirely of vegetable
origin, or entirely or partly of animal origin
In case of animal fat / tallow: Verify if the correct
category according to the respective EU
regulation has been applied and if there is
evidence from the competent authority for the
category (e.g. health certificate signed by an
official veterinarian/inspector). If there is no official
evidence of the category, the material must be
classified as “uncategorized animal fat / tallow”.
02.03.05 In case of a landfill gas processing plant: Is it Check, if the requirements for such verification are Actual and signed self-declaration.
ensured that the auditor or staff of the given by signing the self-declaration or via access Verification of access to the landfill
certification scheme can examine the delivery to the landfill gas operation. gas operation
of landfill gas e.g. by conducting on-site
verification at the landfill gas operation if they
considers this necessary sufficiently verified?
02.04. Storage Facilities and Dependent Collecting Points (only applicable for operational units audited as a part of a sample)
02.04.01 Are the quantities of the inventory and of the Compare quantities from reporting with contract Delivery documentation, contracts,
periodical reporting consistent with the contracts details. Verify if amounts are consistent. reporting system
between storage operator and client?
02.04.02 Do the amounts from periodical reporting and Compare inventory, incoming and outgoing Inventory, reporting system
inventory match with the amounts reported to deliveries at the storage facility and the amounts
the client? reported to the client.
Yes No
02.04.03 Is it ensured that the information from delivery Compare weighbridge protocols and delivery Weighbridge protocol, delivery
documents for incoming and outgoing material notes for specific batches. notes
match with the weighbridge protocols?
02.04.04 Do the storage facilities contain the amount of Check if tanks or silos contain the amount of Inventory, on-site check of facilities
material they should contain according to the material they should contain according to the
inventory? inventory.
02.05. Processing Unit - Additional Requirements
02.05.01 Does the periodic production report or another Type of sustainable raw material, quantities of Reporting system, production
relevant reporting contain the necessary sustainability attributes of the sustainable raw reports, quality management
information? material (e.g. “ISCC Compliant”); system
Conversion factors/yields;
Type and quantity of sustainable product,
including further sustainability attributes of product
(e.g. “ISCC Compliant”);
Type and quantity of co-products (if necessary for
determining the allocation factor and not
available from other sources);
Quantities of wastes, residues, losses etc. (if
necessary and not available from other sources);
Production date (if necessary or dedicated
batches need to be identified);
Allocation factor (if not available from other
sources);
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.
02.06. Co-processing - Additional Requirements
02.06.01 Is the internal process of the co-processing Information should include a brief process Relevant documentation
facility adequately documented? description, biogenic and fossil input materials, the
main product, co-products, residues and losses
within the process, flow charts etc.
02.06.02 Does the periodic production report or another - Type of sustainable bio-based raw material, Periodic reporting system
relevant reporting contain the necessary quantities of sustainable bio-based raw material,
information? sustainability attributes of the sustainable raw
material (e.g. ISCC compliant)
- Bio-yields of the Co-processing Facility
Yes No
- Type and quantity of sustainable bio-based
product, including further sustainability attributes
of product (e.g. ISCC compliant)
- Type and quantities of co-products (if necessary
for determining the allocation factor and not
available from other sources)
- Quantities of wastes, residues, losses etc. (if
necessary and not available from other sources)
- Production date (if necessary or dedicated
batches need to be identified)
- Declaration whether GHG default value or
individual GHG calculation was applied
If individual GHG calculation was applied:
- Allocation factor (if not available from other
sources)
02.06.03 Is the quantity of products declared as bio- Identify the relevant quantities for the period since Periodic reporting system
based and sustainable since the previous audit the previous audit from reporting and compare
available and consistent? with quantities on delivery notes or calculation of
bio-output (please state the exact quantity under
“findings”).
02.06.04 Is ensured that different raw materials are kept Verify if different raw materials are kept separately Bookkeeping
separately in the bookkeeping? within the bookkeeping.
02.06.05 Is ensured that the bookkeeping allows to Verify if individual batches can be uniquely Bookkeeping, sustainability
uniquely identify and assign sustainability assigned with sustainability characteristics (such as declarations received (delivery
characteristics to individual (incoming and type of feedstock, quantity, country of documents), sustainability
outgoing) batches of bio-based outputs? origin/cultivation, GHG emissions, waste/residue declarations or Proofs of
status, ISCC compliance or EU RED compliance) Sustainability issued
based on the (received and issued) sustainability
declarations or Proofs of Sustainability.
02.06.06 Has the bio-yield of the Co-processing Facility The bio-yield has been determined: Reports on bio-yield determination
been determined correctly? - Site-specific and and application in daily operation
- Process specific (i.e. for the process within a site, (internal reporting)
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.
Yes No
02.06.07 Has the calculated bio-output been correctly Within ISCC two different approaches for Reports on bio-yield determination
attributed to the different product fractions? attributing the bio-output are possible: and application in daily operation
· Equal proportioning to all relevant outputs (internal reporting)
· Attribution to a specific product
In cases where only the bio-yield of one output
has been determined, e.g. by 12C or 14C
measurements for a specific product, only the
determined bio-content of this specific product
can be sold as such.
02.06.08 Where applicable, have EU Member States Check destination markets for bio-outputs and if Reports on destination of final
requirements for co-processing been followed? certain requirements apply in those markets (e.g. biofuels.
with respect to approach of calculating bio-yield Reports on bio-yield determination
or attribution of bio-output). and application in daily operation
(internal reporting)
02.06.09 Was one of the following approaches followed Approaches for co-processing: Reports on bio-yield determination
to determine the bio-yield in simultaneous co- a) Energetic determination (points 17 and 18) and application in daily operation
processing? b) Determination through the efficiency/losses of (internal reporting)
a process (points 19 and 20); or
c) 12C or 14C analyses (points 21 to 23)
Applied method identified and consistent. If
different approaches have been applied and
result in two different bio-yields, the most
conservative approach should be followed.
02.06.10 In case that A) bio-yield is energetically Verify if the following procedure was followed to Reports on quantities of different
determined determine the weighting factor and the bio-yield: inputs and outputs, lower heating
· Determine typical amounts of all relevant bio- values, calculation methodology for
based and fossil inputs and outputs of the weighting factor and bio-yield.
simultaneous co-processing
· Multiply the quantities of different inputs with
respective lower heating values of inputs to
determine energy content
· Determine weighting factor of bio-based inputs
by dividing energy content of sustainable bio-
inputs by total energy content of all inputs
· Apply weighting factor to outputs
The bio-yield is calculated by dividing the amount
of calculated bio-output by the amount of bio-
input.
02.06.11 Has the bio-yield been applied correctly during Verify if the bio-yield has been correctly applied Reports on bio-yield, amount of bio-
daily operation? for incoming sustainable bio-based input based input, amount of output
materials. Where inputs and outputs are clearly
Yes No
linked (in time or physically) and thus amounts of produced, amount of output sold as
in- and outputs can be assigned to each other, as bio-based.
an alternative to calculate the bio-yield it would
be also possible to designate the share of
sustainable bio-based energy content in the
inputs directly to the outputs.
02.06.12 In case that B) bio-yield is determined through - Verify if the following procedure was followed to Reports from experimental set ups or
the efficiency/losses of a process determine the bio-yield: testing on quantities of different
- In an experimental set up determine specific inputs, outputs and losses of varying
outputs of varying bio/fossil input shares and bio/fossil input shares, calculation
typical losses (water, waste gases) methodology for bio-yield
- Based on that, determine amounts of incoming
bio-based raw material as well as output amounts
and typical fractions of outputs for a 100% bio-
process
- Calculate total bio-output by subtracting losses
of the 100% bio-process from the total bio-based
input
The bio-yield is calculated by dividing the amount
of calculated bio-output by the amount of bio-
input
02.06.13 Has the respective bio-yield been applied Verify if the bio-yield is correctly applied for Reports on bio-yield, amount of bio-
correctly to calculate the size/amount of incoming sustainable bio-based input materials in based input, amount of output
outgoing bio-products? order to calculate the bio-output. produced, amount of output sold as
bio-based.
02.06.14 In case that C) bio-yield is determined by 12C or Verify, whether the following approach was Continuous 12C or 14C analyses for
14C analyses followed: feedstock mixture of biobased and
- 12C or 14C analysis of a known raw material fossil origin and respective product
mixture of bio-based and fossil origin pool
- 12C or 14C analysis of the respective product
pool of the known input mix; either in experimental
tests or, if possible, in daily operations
- Bio-yield based on calibrated 12C or 14C results:
Divide amount of bio-product according to 12C
or 14C analysis by the amount of bio-based inputs
according to 12C or 14C analysis
- Under certain conditions (e.g. for certain inputs
like municipal solid wastes or tires) it might also be
possible to do 12C or 14C analysis for the outputs
only and use the resulting fraction of bio-based
products during daily operations.
Yes No
Verify whether 12C or 14C measurements have
been repeated under different conditions (e.g.
different shares of bio-based inputs) in order to
adapt overall bio-yield for different bio/fossil input
ratios.
02.06.15 Were the 12C or 14C measurements to Determine, whether 14C measurements were 14C analyses laboratory test results,
determine typical bio-based outputs conducted conducted based on either ASTM D6866 or Process diagram and assumptions
based on the standard tests ASTM D6866 or CEN/TS 16640 and on one of the three accepted for 14C analyses, if applicable “fuel
CEN/TS 16640 and on one of the three accepted methods: measurement & sampling (FMS)
methods? - Proportional Scintillation Method (PSM), regime”
- Beta Ionisation (BI) or
- Accelerated Mass Spectrometry (AMS).
If under experimental conditions: Compare co-
process and the conditions of it with conditions for
which 14C analyses have been carried out.
If a fuel measurement & sampling (FMS) regime
was applied at the start of a given process, check
whether regime is legitimate.
02.06.16 Has the respective bio-yield been applied Verify if the bio-yield is correctly applied for Reports on bio-yield, amount of bio-
correctly to calculate the size/amount of incoming bio-based input materials in order to based input, amount of output
outgoing bio-products during daily operations? calculate the bio-output (as long as input mix is produced, and amount of output
similar to that used for 14C analysis). sold as bio-based.
02.06.17 Was the 3-months balancing period applied Conduct respective control calculation based on Calculation of balancing period
correctly for every individual feedstock? the respective reporting for every bio-based raw
material (e.g. palm, rapeseed).
Add the quantity of sustainable bio-based input
material in stock (at the beginning of the period)
and the incoming sustainable bio-based input
material for the entire period. Multiply this sum with
the determined bio-yield for this period and add
the stock of the sustainable bio-output (at the
beginning of the period). This is result A. Determine
the quantity of outgoing sustainable bio-output
during this period (Result B).
Result B must be equal or smaller than result A
Check also individually for different sustainability
characteristics (e.g. type of feedstock, country of
origin, GHG emissions, “ISCC Compliant” and “EU
RED Compliant” materials).
Yes No
02.06.18 Was the credit for sustainable bio-output to be Check credit calculation based on above Calculation of balancing period
transferred into the next period calculated balancing calculation figures. Subtract B from A
correctly? (=C) and compare with inventory level D of
sustainable and non-sustainable bio-based
material.
Only positive credits can be transferred into the
next mass balance period.
Credit is equal D if C is larger than D
Check individually for "ISCC Compliant" and "EU
RED Compliant" materials.
03. Mass Balance
03.01. General Requirements (to be completed for main and sample audits, not relevant for paper traders)
03.01.01 Was the mass balance calculated correctly? (If Indicate in "Findings" which mass balance period Result B is equal or smaller result A Indicate which mass balance
the system user is certified for multiple scopes, (beginning and end date of the period) has been period (beginning and end
mass balances must be kept for each scope verified during the audit. Indicate one date of the period) has been
verified during the audit.
separately). (reproducibly) transaction which has been verified
Indicate one (reproducibly)
(audit trail).
transaction which has been
Conduct respective control calculation based on verified (audit trail):
the respective reporting:
Add the quantity of sustainable material in stock
(at the beginning of the period) and the incoming
sustainable material for the entire period. Multiply
this sum with conversion factor for this period and
add the stock (at the beginning of the period) of
the sustainable product (biofuel or bioliquid). This is
result A. Determine the quality of outgoing
sustainable products during this period (Result B).
Check also individually for ISCC compliant “ISCC
Compliant” materials (if applicable).
03.01.02 Was the credit for sustainable biomass to be Check credit calculation based on above mass Credit is equal C, when C is equal or
transferred into the next mass balance period balance calculation figures. Subtract B from A (A- smaller D; Credit is equal D if C is
calculated correctly? B=C) and compare with inventory level D of larger than D
sustainable and non-sustainable biomass.
Only positive credits can be transferred into the
next mass balance period.
Producers, traders and processors of biomethane
generally do not store the gas in the caverns but
use the gas grid (transport) for storing. In these
cases, the limitation of sustainable credit transfer
to physical "inventory" at the location shall not be
applied.
Yes No
Check individually for ISCC compliant “ISCC
Compliant” materials.
03.01.03 Is the quantity of output material declared as Identify the relevant quantities for the period since Delivery documents, sustainability
sustainable since the previous audit available the previous audit from reporting and compare declarations, contracts
and consistent? the quantities on delivery notes or mass balance
calculation. Compare quantities of “ISCC
Compliant” products with ISCC acquired raw
materials.
03.01.04 In case of units processing, trading and Check if the statement is actual and signed by Actual and signed statement
producing biomethane: Is it ensured that the the competent person available for audit
ISCC statement on single claim of environmental
credits is signed?
03.01.05 Is it ensured that different raw materials are kept Verify if different raw materials are kept separately Mass balance
separately in the mass balance? within the mass balance calculation (raw material
specific mass balance).
03.01.06 Is it ensured that the mass balance allows to Verify if individual batches can be uniquely Mass balance calculation,
uniquely identify and assign sustainability assigned with sustainability characteristics (such as sustainability declaration received
characteristics to individual (incoming and type of feedstock, quantity, country of (delivery documents), sustainability
outgoing) batches? origin/cultivation, GHG emissions, waste/residue declarations or Proofs of
status) based on the (received and issued) Sustainability issued.
sustainability declarations or Proofs of
Sustainability.
03.01.07 Is it ensured that no "double claiming" of Compare total incoming raw material (sustainable Mass balance under all
sustainable material occurs (i.e. selling incoming and non-sustainable) and the total amount sustainability certification systems,
sustainable material twice with the same declared as sustainable. reporting system, delivery
sustainability characteristics)? In case more than one certification system is used, documents, Proofs of Sustainability,
control mass balance (and if necessary the databases.
supporting delivery documents, Proofs of For gaseous biomass: The
Sustainability, traceability databases, etc.) of environmental attributes associated
other certification systems. with the sustainable output are not
Verify that material is not declared as sustainable claimed twice. The ISCC statement
under more than one system. on the double claiming of
Verify that the total amount of sustainable output environmental attributes is signed.
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.
Yes No
Check if any environmental attributes like
"sustainable", "certified", "biobased", etc. are
assigned to other volumes of non-sustainable,
fossil, renewable or other gases.
03.02. Processing Unit – Additional Requirements
03.02.01 Is the conversion factor calculated correctly (for A conversion factor describes the change in Amounts of input and output,
all types of sustainable material processed)? quantity of a specific material that occurs due to production reports, process
processing of the respective material at a specific descriptions, etc.
site. This means, that conversion factors and the
resulting changes of quantities have to be site-
specific and product-specific. Conversion factors
are based on actual data (e.g. processing or
production data).
The conversion factor of a specific product for a
certain period is defined as follows:
C (%) = Ao/Ai * 100
C: Conversion factor
Ai: Amount of the process input material
Ao: Amount of output yielded by the internal
process
based on input Ai
Also see ISCC document 203 chapter 4.3.1.
03.02.02 Has the respective conversion factor been taken Verify if the conversion factor has been taken into Conversion factor, amount of input,
into account for each outgoing product? account correctly for each product. amount of output produced
The amount of sold or withdrawn sustainable
products within one period should not be larger
than the product of the amount Ai going into the
process multiplied by the conversion factor C.
The allocation of sustainability characteristics to
outgoing batches is limited by the conversion
factor relevant for the biofuel related supply route.
Example: An oil mill is converting rapeseed into
rapeseed oil and rapeseed meal. If the oil yield
(i.e. the conversion factor for the biofuel related
supply route) is 40%, then for 1000 tons of
rapeseed input material the sustainability
characteristics can be allocated to 400 tons of the
rapeseed oil output. It is not possible to assign
additional credits from the 600 tons of rapeseed
meal to the oil.
Also see ISCC 203 chapter 4.2.1.
Yes No
03.02.03 Is it ensured, that sustainability credits are Verify the allocation factor and if sustainability Allocation factor
allocated equally to all products and co- credits are allocated correctly.
products according to the conversion factor?
03.02.04 Is it ensured, that the production capacity and Verify if the production capacity and the Plant operation procedure, QM
the produced amounts of sustainable and non- produced amounts of sustainable and non- system, production reports
sustainable material are plausible? sustainable material are plausible.
03.03. Processing Unit - Biogas Plant
03.03.01 Is it ensured that the operations log book Verify if the biogas plant documents the substrates Reporting system (operation log
(operations diary) contains all relevant data on input for the biogas plant on a daily basis. book/operation diary), delivery
substrate input and that biogas output of the Check if the documentation includes information notes for incoming deliveries,
plant is measured and documented? on the amount and the quality of each of the production reports
substrates processed in the biogas plant (substrate
origin, dry matter, assigned GHG value)?
Verify if the biogas output is measured and
documented.
03.03.02 Is ensured that the biogas output measured Check the amount of biogas output measured. Company documentation on
corresponds with the amount of substrates Calculate the amount of biogas produced based energy output and substrate
processed? on the amount of substrates processed. processed, publications on energy
Verify if the result of the calculation is plausible content of substrates in biogas
and corresponds to the amount of biogas plants.
produced. Differences shall be explained. The energy content of biogas
Check if the conversion factors used for the produced (measured) corresponds
calculation of the yield (biogas output) are to the energy content of the
correct. Verify if these factors correspond with substrates processed and the
current scientific publications? (Verification of the energy content of the biogas
conversion factors e.g. using KTBL-values (calculated).
published in "Faustzahlen für die Landwirtschaft")
03.04. Processing Unit - Biomethane Plant
03.04.01 Is it ensured that the total amount of Compare, if the amount of landfill gas/biogas Reporting system, delivery notes,
biomethane being produced corresponds to the processed (measured or estimated) corresponds production reports.
amount of landfill gas/biogas processed? to the amount of biomethane produced. The biomethane output is measured
If the conversion rate is fluctuating (e.g. in the and documented. The conversion
case of conversion of landfill gas to biomethane) factor for the processing of landfill
this shall be explained. gas into biomethane does not
Check if the amount of biomethane produced exceed 0.5 +/- 5%
corresponds to the gas (biogas, landfill gas) input?
03.04.02 Is the amount of sustainable biomethane fed Verify the documentation on sustainable Reporting system, delivery notes,
into the grid measured and documented? biomethane fed into the gas grid. company owned data base.
Check, if the amount of sustainable biomethane The amount of sustainable
fed into the grid is smaller or as high as the biomethane fed into the grid is
amount of sustainable biomethane delivered smaller or as high as the amount of
Yes No
sustainable biomethane taken out
of the grid.
03.04.03 Is it ensured, that the plant feeding biomethane Check, if both economic operators (biogas Documentation on the gas grid
into the grid is physically connected with the processing plant, operation unit receiving the network (e.g. maps), list of recipients
economic operator taking the biomethane out biomethane e.g. biomethanol plant) are of biomethane
of the grid? physically connected via the gas grid
03.04.04 Is it ensured that the quantities of biomethane Check if a grid feed meter is available, working Documentation on the calibration
fed into and taken out of the gas grid are and calibrated on a regular basis. procedure. Valid calibration
documented by the respective operational unit? Check of the grid feed meter is measuring the sticker/seal.
biomethane fed into the grid. Reporting system on the amount of
Check if these measurements on the amount of biomethane injected into the grid.
sustainable biomethane fed into the gas grid are Documentation, reporting on the
documented. verification of biomethane
Check if the amount of sustainable biomethane transported via the gas grid by a
fed into the gas grid and taken out of the gas grid competent third party organisation
are controlled and verified by a competent or
public authority.
03.04.05 Is it ensured that no additional natural gas is Verify if natural gas or other gases are additionally Visual verification of the existing
blended into the bio-based gas processed or blended into the biomethane processing plant. pipeline system transporting biogas
into the biomethane? Verify if the existing pipeline system exclusively from the biogas digester or landfill
transports landfill gas or biogas to the biomethane gas from a landfill operation to the
processing plant. Verify that solely landfill gas or biomethane processing plant
biogas is processed into biomethane. Verify that
natural gas is not claimed as bio-based to create
sustainability credits.
04. Physical Segregation
04.01. General Requirements (to be completed for main and sample audit only in case physical segregation is applied. Not applicable for paper traders)
04.01.01 Is it ensured that only material is declared as Check documents for incoming and outgoing Delivery documents, sustainability
sustainable that was received as sustainable and deliveries. declarations
that the sustainability characteristics for the
outgoing material comply with the sustainability
characteristics of the incoming material?
04.01.02 Are the relevant sustainability characteristics that Check if the company has clearly defined and Bookkeeping, process descriptions,
shall be segregated included in the relevant documented, which sustainability characteristics delivery documents, sustainability
documents and processes of the company? shall be segregated. Sustainability characteristics declarations.
include but are not limited to:
- Raw material
- Country of origin of the raw material
- waste /residue status
- GHG emission value
Yes No
- 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,.
04.01.03 Is the quantity of output material declared as Identify the relevant quantities for the period since Delivery documents, sustainability
segregated sustainable since the previous audit the previous audit from reporting and compare declarations, contracts
available and consistent? the quantities on delivery notes or bookkeeping.
Compare quantities of "ISCC Compliant" products
with ISCC acquired raw materials.
04.01.04 Is it ensured that segregated sustainable material Conduct on-site audits in order to verify whether Spot checks, Quantities identified
is not mixed with non-sustainable material? physical segregation (either via parallel processes and consistent
or sequential processes) seems reasonable and
appropriate.
Verify if sustainable and non-sustainable materials
are kept physically segregated and are not mixed
physically.
04.01.05 Is it ensured that the sustainability characteristics Verify if different segregated sustainable materials Bookkeeping
that shall be segregated are kept separately in are kept separately in the bookkeeping.
the bookkeeping?
04.01.06 Is it ensured that the bookkeeping allows to Verify if individual batches can be uniquely Bookkeeping, sustainability
uniquely identify and assign sustainability assigned with sustainability characteristics (such as declaration received (delivery
characteristics to individual (incoming and type of feedstock, quantity, country of documents), sustainability
outgoing) batches? origin/cultivation, GHG emissions, waste/residue declarations or Proofs of
status) based on the (received and issued) Sustainability issued.
sustainability declarations or Proofs of
Sustainability.
04.01.07 Is it ensured that no "double claiming" of Compare total incoming raw material (sustainable Quantities received under all
segregated sustainable material occurs (i.e. and non-sustainable) and the total amount sustainability certification systems,
declaring incoming sustainable material twice declared as sustainable. reporting system, delivery
with the same sustainability characteristics)? In case more than one certification system is used, documents, Proofs of Sustainability,
control mass balance (and if necessary the databases.
supporting delivery documents, Proofs of For gaseous biomass: The
Sustainability, traceability databases, etc.) of environmental attributes associated
other certification systems. with the sustainable output are not
Verify that material is not declared as sustainable claimed twice. The ISCC statement
under more than one system. Verify that the total on the double claiming of
amount of sustainable output under all environmental attributes is signed.
certification schemes combined, matches the
amount of sustainable input.
Yes No
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.
Check if any environmental attributes like
"sustainable", "certified", "biobased", etc. are
assigned to other volumes of non-sustainable,
fossil, renewable or other gases.
04.02. Processing Unit - Additional Requirements
04.02.01 Is the conversion factor calculated correctly (for Divide amount of main product by the amount of Conversion factor calculated
all types of sustainable material processed)? all process raw materials and multiply with 100. correctly and applied to input and
products
04.02.02 Has the respective conversion factor been Verify if the conversion factor has been applied Conversion factor, amount of input,
applied to calculate the amount of each correctly for each product. amount of output produced
outgoing product?
04.02.03 Is it ensured, that the production capacity and Verify if the production capacity and the Plant operation procedure, QM
the produced amounts of sustainable and non- produced amounts of sustainable and non- system, production reports
sustainable material are plausible? sustainable material are plausible.
05. Greenhouse Gas
05.01. Processing Unit Requirements
05.01.01 In case company applied total default values for Verify whether the GHG information fits into the Documentation of the GHG value
products: Is application of the total default value category from which the total default value was Compare value with the default
in line with the RED and ISCC requirements? chosen and if total default value fulfils the values as published in Annex V RED
required GHG emission savings. Especially relevant Layout plant, If relevant on-site
for: verification:
− Non-EU corn ethanol (no default available) e.g. Palm oil mill: Methane
− Ethanol plants (availability of different total capturing visible, no leakages
default values for different energy systems) visible, state of the art technology
− Palm oil mills (use of total default value only and maintenance proven by
possible if methane capture is in place). producer manuals, service reports
− Total default value for biodiesel from soybean etc.
(does not reach minimum GHG saving e.g. ethanol plants: energy system
requirements)
If the company or its raw materials do not fulfil the
requirements, the application of the total default
value is not possible
05.01.02 In case company applied disaggregated Verify that the statement “Use of disaggregated Documentation of GHG value.
default values for products: Is application of the default value” is used separately for the relevant Compare value with the RED values
calculation formula elements. Verify whether the
Yes No
disaggregated default value in line with the RED input material fits into the category from which the Layout plant, If relevant on-site
and ISCC requirements? disaggregated default value was chosen. verification:
Especially relevant for: e.g. palm oil mill: Methane
− Non-EU corn (no disaggregated default capturing visible, no leakages
available) visible, state of the art technology
− Ethanol plants (availability of different defaults and maintenance proven by
values for different energy systems) producer manuals, service reports
− Palm oil mill (use of disaggregated default value etc.
only possible if methane capture is in place). e.g. ethanol plants: energy system
If the company or its raw materials do not fulfill the
requirements, the application of the
disaggregated default value is not possible.
05.01.03 In case company applied actual GHG values: Is Check for the incoming materials, which elements Documentation GHG value.
it ensured that the GHG values for incoming of the calculation formula were provided as Compare value with the RED values.
materials comply with ISCC requirements? actual GHG values. Verify if actual GHG values Compare with NUTS2 table “Values
were provided in kg CO2eq per dry-ton of reported to the Commission by the
incoming material. If not provided per dry-ton Member States implementing
product calculation of kg CO2eq per dry-ton shall Article 19 (2) RED„ and identify
be based on the moisture content measured after Member State and respective
delivery, or if this is not known, on the maximum NUTS2 value, which is applicable for
value allowed by the delivery contract. Verify that feedstock. Values reported in red in
on the sustainability declaration of the supplied the table are in dry-ton.
input, the processing emissions (ep) are reported
as actual value (in kg CO2eq per dry-ton). In case
the emission value does not fulfill this requirement,
it shall be downgraded to total default or
disaggregated default value (only possible if total
or disaggregated default values are available
and can be applied. Information about upstream
processing unit are available and can be verified
by the auditor (e.g. palm biodiesel: Information on
methane capture methodology of oil mill).
05.01.04 Emissions of the incoming material: Verify incoming batches in documents of Files with GHG calculations
Did no aggregation of different GHG values of bookkeeping for their respective GHG values. (databases, excel files, etc.)
incoming materials take place within the Note that also the highest GHG emission value (of Highest GHG value for all batches
bookkeeping, even if the raw material is of the the least performing batch) can be used for the has been used, or verification that
same kind and from the same origin? entire input (if other sustainability characteristics no aggregation/ averaging of GHG
are identical). values took place
05.01.05 GHG information on sustainability declaration of Verify whether GHG values were reported Delivery notes, sustainability
the incoming and outgoing materials of the last separately on the sustainability declaration for the declarations, internal reporting,
year: different GHG emission formula elements (if mass balance
applicable):
Yes No
- Extraction or cultivation of raw materials (eec)
- Carbon stock change due to land use change
(el)
- Processing (ep)
- Transport and distribution (etd)
- Savings from soil carbon accumulation via
improved agricultural management (esca)
- Savings from carbon capture and geological
storage (eccs)
- Savings from carbon capture and replacement
(eccr)
- Savings from excess electricity from
cogeneration (eee)
If default values were used, verify if correct
statements were made (e.g. “Use of total default
value”, “Use of disaggregated default value for
transport & distribution” etc.)
If actual GHG values were used, verify if they were
provided in kg CO2eq per dry-ton main product
including:
- All upstream emissions and allocations up to and
including the unit issuing the delivery note
- Means of transport
- Transporting distance
Please note: The RED requests that information on
actual GHG emission values has to be provided
for all relevant elements of the GHG emission
calculation formula. If specific elements are zero
(e.g. for waste/residues eec = 0, and el = 0) these
elements are not relevant and thus are not
obligatory.
05.01.06 Has the data basis for the GHG calculation of Verify whether the following input data has been Internal reporting system,
upstream transport been determined correctly? gathered correctly on-site and is plausible: information from suppliers or
- Mode of transport transporters and documentation
- Average transport distance loaded and regarding unloaded distances.
unloaded per mode of transport Searates.com or other websites for
- Total amount of transported raw material per distance calculation.
mode of transport Documentation of information,
- Feedstock Factor (ratio of dry-ton raw material sources and publication date as far
(input) required to make one dry-ton output as the data is from literature or
product) database sources.
Yes No
- Allocation Factor (relation of the total energy Transparent documentation of
content of the main output-product to the total source
energy content of all products, including co-
products)
Verify whether the following data gathered from
literature or databases fulfills ISCC requirements
(shall be based on Directive 2009/28/EC, ISCC 205
or other official sources if available or if not
available shall be based on other literature or
database
sources):
- Fuel consumption loaded
- Fuel consumption unloaded
- Emission factor fuel OR
- Emission factor transport type
05.01.07 Have GHG emissions of the upstream transport Verify whether transport emissions have been Transparent documentation of
from the supplier to the company been correctly correctly calculated calculations and results
calculated?
05.01.08 Is the individual calculation of process GHG Verify if the time period of the calculation is clearly GHG calculation: Indicate for which Please indicate for which
emissions up to date and based on consistent defined and covers 12 months. Verify if the time period the GHG calculation has period the GHG calculation
data? period of the data used for the calculation is been concluded: has been concluded:
consistent with the calculation period. If for certain
input data up to date values are not available,
older data can be used if still representative. The
GHG calculation shall be as up to date as possible
and represent the previous 12 months (if possible).
If the calculation does not represent the previous
12 months, the maximum deviation shall be
continuously reduced to achieve a maximum
deviation of two months.
05.01.09 Have feedstock factors been correctly Verify whether the correct calculation formula for Reporting of incoming and
calculated, so that emissions of incoming raw the feedstock factor has been applied: outgoing material, conversion rates,
material can be converted into emissions of 1. Intermediates: Raw material needed to delivery documents, process
products? produce one dry-ton intermediate (dry-ton description
input/dry-ton output) ISCC 205: Standard LHV
2. Final biofuels: Taking into account energy
content (LHV) of input- and output material: MJ
raw materials needed to produce 1 MJ of biofuel
Verify whether the following input data have been
gathered correctly on-site and are plausible:
- Calculation period
Yes No
- Amount of main product produced in
calculation period
- Amount and type of raw material consumed
during calculation period
- In case of final biofuel: Energy content of raw
material and biofuel
05.01.10 Has the data basis for GHG calculation of Verify whether the following input data has been Production report, reporting of Please indicate how steam
process emissions been determined correctly for gathered correctly on-site and is plausible. Check outgoing material, flow meters, and heat are produced (e.g.
the calculation period? if information of production report is consistent plant layout and process CHP with natural gas):
Indicate what type of
with the data: descriptions, meters and
electricity source has been
- Calculation period corresponding documentation,
used (e.g. national grid):
- Amount of main-products and co-products invoices.
- Amount of process-specific inputs Transparent and complete
- Diesel or other fuel consumption documentation of information,
- Electricity consumption and source of electricity sources and publication date as far
(public grid, own process) as the data is from literature sources
- Heat consumption, fuel for heat production and or databases.
type of heating system For emission factors the following
- Amount of wastes (e.g. palm oil mill effluent sources can be used: ISCC System
(POME), waste water) Document 205, Standard Values for
- Moisture content of main output-product Emission Factors available on
Do the emission factors taken from databases and European Commission Transparency
literature comply with the ISCC requirements and Platform for Biofuels.
does the input data fit the process (e.g. emission
factor of heat production fits fuel and type of
heating system, correct units)? Data shall be
based on Directive 2009/28/EC, ISCC 205 or other
official sources (if available), or if not available
shall be based on other literature sources. For
emission factors used from other literature sources
then ISCC 205 it shall be guaranteed that direct
and indirect emissions were included (e.g.
emissions of burning of process material and all
upstream emissions). The use of alternative values
must be duly justified. In case alternative values
are chosen, this must be flagged up in the
documentation of the calculations in order to
facilitate the verification by auditors.
05.01.11 If methane capture devices have been used, is it Verify the conditions of methane capturing On-site inspection and verification
ensured that they are in a good condition? devices on-site, eg. with respect to leakages. of device and its condition (e.g.
Verify maintenance procedures, producer leakages). Documentation of state
manuals, and other relevant documentation. of the art technology and
Yes No
maintenance in producer manuals,
service reports etc. Documents,
control lists of regular revision of the
device.
05.01.12 Has excess electricity been produced from Verify whether:
combined heat & power generation - A combined heat & power generation unit was
(cogeneration) implying that a credit for the used
related emission savings can be granted - Fuels were used other than co-products of the
(subtracted from the total GHG emissions of the process
process)? - If the size of the CHP plant was notionally
downgraded to the size to supply total heat for
the process
- The electricity production of the plant was
notionally downgraded in proportion to the heat
- The amount of excess electricity was correctly
calculated
- The emission saving from the excess electricity
was correctly calculated.
05.01.13 If a credit from excess electricity was calculated, Verify whether the following input data haves - Setup, description and technical
was the credit calculated correctly? been gathered correctly on-site and are plausible. data regarding the cogeneration
Check if information of production report is unit (fuel, type, size, etc.)
consistent with the data: - Production report, flow meters,
− Calculation period technical data of the unit
− Steam consumption of process (MJ/yr), or (t/yr) - Transparent and complete
including correct conversion factor (MJ/t) documentation of information,
− Steam production of CHP plant (MJ/yr), or (t/yr) sources and publication date as far
including correct conversion factor (MJ/t) as the data is from literature sources
− Electricity production of CHP plant (kWh/yr) or databases
− Notional reduction of steam production to - Transparent documentation of
steam consumption of process + proportional calculation, formulas, all input data
reduction of electricity production and results.
− Electricity consumption of process (kWh/yr)
− Type of CHP plant
− Kind of fuel used in CHP plant
− Yield of the main product (t/yr).
Verify whether the following data gathered from
literature or databases fulfills ISCC requirements:
− Emission factor for electricity production in CHP
plant
− Emission factor for excess electricity (based on
electricity production of the equivalent fuel in a
power plant).
Yes No
Verify whether the calculation of GHG emissions
for excess electricity was conducted according to
the methodology of ISCC 205 taking all relevant
inputs into account.
05.01.14 Have Carbon Capture and Storage (CCS) or Verify whether: - Production reports (e.g. CO2
Carbon Capture and Replacement (CCR) been - The carbon capture device fits the purpose of captured (kg CO2/yr))
applied and correctly calculated? capturing carbon from the process (e.g. closed - On-site verification of the capture
system, no leakages) device
- The captured CO2 is sequestrated or sold - Contracts with recipient of the
- Verify whether the captured CO2, applicable for CO2
CCS or CCR, has been correctly subtracted from Transparent documentation of
the emissions of the audited unit. calculation, formulas, all input data
- Verify whether the total emission saving for the and results.
calculation period has been evenly distributed to Check the further treatment of the
all outputs of the ethanol plant during the product
calculation period. Please note that an allocation
of total emission savings from CCR or CCS to single
products, batches or specific time periods is
prohibited.
CCR: Verify whether a written declaration of
recipient is available, who declares how CO2 was
produced previously and that fossil CO2 was
replaced and due to the replacement, emissions
are avoided
05.01.15 Was the sum of emissions of the processing unit Verify whether the calculation of GHG emissions Transparent documentation of
correctly calculated? for conversion was conducted according to the calculations and results.
formula and if all relevant emissions (from raw
material, upstream transport, own process
emissions) have been included. Verification
whether any C02 reduction, i.e. carbon capture
and storage/replacement or credits from excess
electricity have been taken into account for the
relevant calculation period.
05.01.16 Was the allocation (if relevant) of emissions and Verify whether the allocation of emissions is Documentation of all input data in Please indicate relevant co-
the allocation factor calculated correctly? allowed (no allocation to waste and residues) and production reports etc. products, to which
if yes, did take place. Please note that allocation Transparent and complete emissions have been
allocated:
is documentation of information,
- Mandatory for co-products (which are sources and publication date as far
designated on the certificate) as the data is from literature sources
- Forbidden for wastes and residues. or databases. If not available in
Verify whether the following input data has been literature, direct measuring by a
gathered correctly on-site and is plausible: laboratory might also be
Yes No
- The yearly yields for main- and co-products appropriate. Evidence of correct
- Water content of co-product and main product. analysis.
Verify whether the following data gathered from Transparent documentation of
literature or databases fulfils ISCC requirements: calculation, formulas, all input data
- Lower heating values (LHV) for main and co- and results.
products
- If available and appropriate, LHV from The RED
or ISCC 205 shall be used. Otherwise official data
sources or if not available at all, laboratory results
might be used.
Verify whether the calculation of allocated GHG
emissions was conducted according to the
methodology of ISCC 205.
Verify if no allocation took place for Carbon
Capture and Replacement (eccr), Carbon
Capture and Geological Storage (eccs) and
Improved agricultural management (esca).
Verify if emissions were allocated to co-products
based on energetic value.
05.01.17 In case the processing unit is the producer of the Verify whether the following input data have been Internal reporting system,
final biofuel: gathered correctly and are plausible: information from suppliers or
− Mode of transport transporters and documentation
− Average transport distance loaded and regarding unloaded distances.
unloaded per each mode of transport Searates.com or other websites for
− Total amount of transported raw material per distance calculation.
each mode of transport Documentation of information,
Verify whether the following data gathered from sources and publication date as far
literature fulfils ISCC requirements: as the data is from literature or
− Fuel consumption loaded database sources. Transparent
− Fuel consumption unloaded documentation of sources.
− Emission factor fuel OR Transparent documentation of
− Emission factor transport type calculations and results.
Verify whether transport emissions have been
correctly calculated.
05.01.18 In case the processing unit is the producer of the Verify whether the: Documentation of all input data in
final biofuel: Have the overall GHG emissions in - Correct fossil reference according to the RED production reports etc.
gCO2eq per MJ and GHG saving potentials was selected Transparent and complete
been calculated correctly? - Conversion from kg CO2eq per dry-ton main documentation of information,
product into emissions per MJ took place by using sources and publication date as far
the heating values from the RED as the data is from literature sources
- processing unit where the biofuel or bioliquid was or databases.
produced started physical production of biofuels
Yes No
or bioliquids after 5 October 2015 (if yes = new Transparent documentation of
installation) calculation, formulas, all input data
Verify whether the calculation of final GHG and results.
emissions and saving potentials was conducted Date of when the processing unit
according to the methodology of ISCC 205. started physical production of
Verify whether GHG savings comply with biofuels
requirements of the RED and achieve the
minimum savings threshold:
- 35 % for existing installations until 31 Dec 2017
- 50 % for existing installations from 1 Jan 2018
- 60% for new installations directly (i.e. the
processing unit started physical production of
biofuels or bioliquids after 5 October 2015)
05.02. First Gathering Point, Central Office and Collecting Point Requirements
05.02.01 In case company applied total default values for Verify whether the GHG information fits into the Documentation of the GHG value.
products: Is application of the total default value category from which the total default value was Compare value with Directive
in line with the RED and ISCC requirements? chosen, and if total default value fulfils the 2009/28/EC default values.
required GHG emission savings.
If the material does not fulfill one of the
requirements, the application of the total default
value is not possible
05.02.02 In case company applied disaggregated Verify that the statement “Use of disaggregated Documentation GHG value.
default values for products: Is application of the default value” is used separately for each relevant
disaggregated default values in line with the RED calculation formula element. Verify whether the
and ISCC requirements? input material fits into the category from which the
disaggregated default value was chosen.
05.02.03 In case company applied actual GHG values: Is Verify that unit is kg CO2eq per dry-ton main Documentation GHG value
it ensured that the GHG values for incoming product. Calculation of kg CO2eq per dry-ton
materials comply with ISCC requirements? shall be based on the moisture content measured
after delivery, or if this is not known, of the
maximum valued allowed in the delivery contract.
05.02.04 In case company applied NUTS2 values or NUTS2 Verify that the unit is in kg CO2eq per dry-ton main Documentation GHG value.
equivalent values: Is it ensured that the GHG product. Calculation of kg CO2eq per dry-ton Compare with NUTS2 report of
values for incoming materials comply with ISCC shall be based on the moisture content measured Member State (or recognized report
requirements? after delivery, or if this is not known, of the of NUTS2 equivalent vlaues by third
maximum valued allowed in the delivery contract. countries) and respective NUTS2
If NUTS2 values or NUTS2 equivalent values are value, which is applicable for
applied, verify the correct application (e.g. by feedstock.
checking EC transparency platform): Very the NUTS2 table “Values reported to the
location of agricultural production, and if the the Commission by the Member States
correct NUTS2 value for that location or the implementing Article 19 (2) RED“,
Yes No
highest NUTS2 value for the respective crop of the and identify Member State and
EU member state has been used. respective NUTS2 value, Values
reported in red in the table are in
dry-ton. Or check GRAS tool
05.02.05 Have the GHG information on sustainability Verify whether separated GHG information were Delivery notes, sustainability
declarations for outgoing products of the reported on the sustainability declarations for the declarations, internal reporting,
previous certification period been stated different GHG emission formula elements (if mass balance
correctly? applicable):
- Extraction or cultivation of raw materials (eec)
- Carbon stock change due to land use change
(el)
- Transport and distribution (etd)
- Savings from soil carbon accumulation via
improved agricultural management (esca)
Are the different GHG emission formula elements
reported separately and in the correct unit?
If default values were used, verify if correct
statements were made (e.g. “Use of total default
value”, “Use of disaggregated default value for
transport & distribution” etc.).
If actual GHG values were used, verify if they were
provided in kg CO2eq per dry-ton main product.
05.02.06 If First Gathering Point or group central office Options to conduct individual GHG calculation for GHG calculation, production
conducted the individual calculation for the farmers: reports of sampled farmers
supplying farmers: - Individual calculation for each farmer
- Individual calculation for whole group if
requirements for group certification are fulfilled
(i.e. similar production systems)
Data basis for group calculation of GHG emissions
is based on a sample (square root of all farmers
belonging to a group). Sample takes into account
different crops, regional specifics, size of individual
farms and is risk based. The highest GHG value
can be used for the whole group. An average of
different values is not possible.
05.02.07 Has the data basis for the GHG calculation of Verify whether the following input data have been Internal reporting system,
upstream transport been determined correctly? gathered correctly and are plausible: information from suppliers or
- Mode of transport transporters and documentation
- Average transport distance loaded and regarding unloaded distances.
unloaded per mode of transport Searates.com or other websites for
- Total amount of transported raw material per distance calculation.
mode of transport.
Yes No
Verify whether the following data gathered from Documentation of information,
literature or databases fulfills ISCC requirements sources and publication date as far
(shall be based on Directive 2009/28/EC, ISCC 205 as the data is from literature or
or other official sources if available or if not database sources.
available shall be based on other literature or Transparent documentation of
database sources): sources.
- Fuel consumption loaded
- Fuel consumption unloaded
- Emission factor fuel, OR
- Emission factor transport type
05.02.08 Have GHG emissions of the upstream transport of Verify whether transport emissions have been Transparent documentation of
sustainable biomass from the supplier to the correctly calculated. calculations and results
company been correctly calculated?
05.02.09 Emissions of the incoming material: Verify incoming batches in documents of Files with GHG calculations
Did no aggregation of different GHG values of bookkeeping for their respective GHG values. (databases, excel files, etc.)
incoming raw materials take place within the Note that also the highest GHG emission value (of Highest GHG value for all batches
bookkeeping, even if the raw material is of the the least performing batch) can be used for the has been used, or verification that
same kind and from the same origin? entire input (if other sustainability characteristics no aggregation/ averaging of GHG
are identical). values took place
05.03. Trader, Trader with Storage, Storage Facilities and Logistic Centre Requirements (Not applicable for Paper Traders)
05.03.01 Were GHG emissions from transport of the Not necessary if GHG default values for transport Information on outgoing
sustainable product from the supplier to the were applied. sustainability declarations
recipient taken into account? In case of individual calculation of etd: The value
for etd must be forwarded as received on
incoming sustainability declarations (in kg CO2 eq
per dry-ton) together with information of transport
(distance and means of transport) to the receiving
operational unit.
Note: Storage facilities and traders with storage
do not calculate any GHG emissions for transport.
Only forwarding of necessary information required
05.03.02 Is ensured that no aggregation of different GHG Verify incoming batches in documents of Incoming sustainability declarations
values of incoming materials take place within bookkeeping for their respective GHG values. or Proofs of Sustainability.
the bookkeeping, even if the raw material is of Note that also the highest GHG emission value (of GHG data in the mass balance.
the same kind and from the same origin? the least performing batch) can be used for the Files with GHG calculations
entire input (if other sustainability characteristics (databases, excel files, etc.)
are identical). Highest GHG value for all batches
has been used, or verification that
no aggregation/ averaging of GHG
values took place
ISCC EU Audit Procedure Chapter No. 7: Best Practices, Non-conformities and measures
Voluntary Improvement Measures and Best Practices

No. of Fully Partially Not (yet)
No. Finding Voluntary Improvement Measure
Requirements Implemented Implemented Implemented
1
2
3
Remarks, observations of best practices and suggestions for voluntary
improvement
(Voluntary information, will also be included in the Summary Audit Report)
Mandatory Improvement Measures

Implementation of Measure
No. of Mandatory Measure implemented
No. Non-Conformity/ Finding Action/Measure
Requirements until when (within 40
No Yes
days)

1

2

3

4

5

6

Place, Date, Signature Auditor Place, Date, Signature GHG auditor/ expert Place, Date, Signature Client
(in case of individual calculation) (By signing the client also confirms that the ISCC
terms of use are accepted)

ISCC EU Procedure CoC v4.0-2

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ISCC EU Procedure CoC v4.0-2

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ISCC EU Audit Procedure for Chain of Custody

No. Chapter Remarks Risk level Audit intensity

* Not relevant for sample audits

Voluntary Improvement Measures and Best Practices

Mandatory Improvement Measures

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