To set up a mass balance, use actual quantities that can be verified through weighbridge protocols or other means.
Physical link between the mass balance and the material is required. Sustainable material can only be included in a mass balance if it is physically received at the site of the certified company.
A deviation of up to 0.5% between the physical stock and the stock according to the mass balances/sustainability declarations can be accepted.
Before the audit, the company has to submit all mass balances to the auditor/CB.
Materials with the same sustainability characteristics can be kept in one mass balance.
Materials with different sustainability characteristics have to be kept in separate mass balances.
The maximum period for a mass balance calculation is three months.
Start and end date of each mass balance period must be clearly documented.
Any changes in the mass balance period must be documented by the company and must be reported to the certification body before the adjustment.
The sustainability characteristics of a specific amount of material can only be used once as multiple accounting is a serious violation of ISCC requirements.
A negative balance at the end of the mass balance period is not permitted.