ISCC PLUS

Version 3.0
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ISCC PLUS
Copyright notice

© 2018 ISCC System GmbH

This ISCC document is protected by copyright. It is freely available from the ISCC website
or upon request.

No part of this copyrighted document may be changed or amended. The document may
not be duplicated or copied in any form or by any means for commercial purpose without
permission of ISCC.

Document Title: ISCC PLUS

Version 3.0
Valid from: 09 August 2018
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ISCC PLUS
Content

1 Introduction ................................................................................................................... 5

2 Scope and Normative References................................................................................. 6

3 Governance .................................................................................................................. 7

4 Requirements for Certification Bodies and Auditors ...................................................... 7

5 System Basics............................................................................................................... 7
5.1 Acceptance of other sustainability schemes under ISCC PLUS ........................... 8
5.2 Material eligible for ISCC PLUS certification......................................................... 8
5.3 Voluntary add-ons under ISCC PLUS .................................................................. 9

6 Waste and Residues ................................................................................................... 10

7 Reuse and Recycling in the Circular Economy ............................................................ 10

8 Sustainability Requirements ........................................................................................ 11

9 Traceability and Chain of Custody............................................................................... 11

9.1 Requirements for Sustainability Declarations ..................................................... 12
9.2 Self-declarations/ Self-assessment for Farms or Plantations.............................. 13
9.3 Mass balance calculation ................................................................................... 13
9.3.1 Credit transfer ........................................................................................... 14
9.3.2 Co-Processing .......................................................................................... 15

10 Audit Requirements and Risk Management ................................................................ 15

11 GHG Emissions........................................................................................................... 16
11.1 Deviations with respect to emission factors ........................................................ 16
11.2 Calculation of regional GHG values for cultivation (eec) ...................................... 16
11.3 Calculation of individual GHG values for cultivation (eec) .................................... 16
11.4 Aggregation of different GHG values.................................................................. 16
11.5 Allocation of GHG emissions.............................................................................. 16
11.6 Life cycle coverage ............................................................................................ 17

12 Group Certification ...................................................................................................... 17

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13 ANNEX – ISCC EU and ISCC PLUS: Overview Differences ....................................... 18
13.1 General differences between ISCC EU and ISCC PLUS.................................... 18
13.2 Differences between ISCC EU and ISCC PLUS with regard to traceability and
chain of custody .......................................................................................................... 19
13.3 Differences between ISCC EU and ISCC PLUS with regard to GHG emission
calculation ................................................................................................................... 19

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ISCC PLUS
1 Introduction
ISCC – International Sustainability and Carbon Certification (ISCC) is a Solution provider
certification system that offers solutions for the implementation and for sustainable
certification of sustainable, deforestation-free and traceable supply chains of supply chains
agricultural, forestry, waste and residue raw materials, non-bio renewables
and recycled carbon materials and fuels. Independent third-party certification
ensures compliance with high ecological and social sustainability
requirements, greenhouse gas emissions savings (on a voluntary basis Entire supply
under ISCC PLUS) and traceability throughout the supply chain. ISCC can chains and
be applied globally in all markets including the food, feed, biochemical and different markets
bioenergy markets.

ISCC applies strict rules for the conservation of valuable landscapes as well No
as the environmentally friendly and socially responsible production of compensation
agricultural and forestry raw materials. ISCC does not accept any form of accepted for
compensation or remuneration for breaches of system requirements. system breaches

Since 2006 ISCC has continued to develop through an open multi- Multi-stakeholder
stakeholder process involving representatives from agriculture, processing organisation
and refining industries, trade, and NGOs with ecological and social
backgrounds. Today, ISCC is one of the world’s leading certification
systems. The interests of the different stakeholders are represented in the
ISCC Association (ISCC e.V.), consisting of more than 100 members (May
2018). At regular regional and technical stakeholder committees in Asia,
Europe, North- and South-America, experiences and improvements of the
ISCC System are discussed, and – when possible – lead to continuous
improvements of the ISCC system.
ISCC operates different certification systems for different markets. These Different ISCC
systems are ISCC EU and ISCC PLUS.1 ISCC EU is a certification system to systems
demonstrate compliance with the legal sustainability requirements specified
in the Renewable Energy Directive (RED) and Fuel Quality Directive (FQD).
ISCC PLUS is a certification system for all markets and sectors not
regulated by the RED or FQD, such as the food, feed, chemical and energy
markets and for technical applications. Under ISCC PLUS, all types of
agricultural and forestry raw materials, waste and residues, non-bio
renewables and recycled carbon materials and fuels are covered.
ISCC offers a “One-Stop-Shop” solution, as the ISCC EU and ISCC PLUS ISCC as a “One-
schemes are widely harmonized. With only one audit an operation can Stop-Shop”
obtain both an ISCC PLUS and ISCC EU certification. The main criteria of solution
the ISCC sustainability scheme are based on the RED and FQD
sustainability requirements, with additional sustainability requirements on
social issues, which go beyond legal requirements.

1
ISCC also operates ISCC DE, which is a certification system to demonstrate compliance with the
German Sustainability Ordinances.

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ISCC PLUS
The ISCC EU System Documents also serve as system documents for the
ISCC EU
ISCC PLUS scheme. The few differences and requirements that are specific System
to ISCC PLUS are described in this document, which is an additional Documents for
compulsory source of information to the ISCC EU System Documents for a ISCC PLUS
certification under ISCC PLUS. This approach should be a facilitation for
companies, certification bodies and other interested parties as they only
have to refer to one set of system documents and duplication of
requirements is avoided.
During the development of its systems, ISCC considers and complements Best practices
best practice initiatives like ISEAL Alliance and international standards like
ISAE 30002 and the International Organisation for Standardization (ISO).
This facilitates and enables a consistent and reliable application of ISCC
especially with respect to quality control, risk management, planning and
conducting of audits as well as sampling processes, surveillance and
reporting mechanisms. Furthermore, ISCC operates the ISCC Integrity
Program, which is a tool used to continuously monitor the performance of
the ISCC System Users and Certification Bodies (CBs) cooperating with
ISCC to ensure and maintain the high-quality standard and credibility of
ISCC.

2 Scope and Normative References

As the ISCC PLUS and ISCC EU certification schemes are widely ISCC EU
harmonized, the ISCC EU System Documents also apply for ISCC PLUS. System
The ISCC EU System Documents lay down the general ISCC system Documents
apply also for
principles which are also valid under ISCC PLUS. Those include:
ISCC PLUS
• ISCC EU 102 – Governance

• ISCC EU 103 – Requirements for Certification Bodies and Auditors

• ISCC EU 201 – System Basics

• ISCC EU 201-01 Waste and Residues

• ISCC EU 202 – Sustainability Requirements

• ISCC EU 203 – Traceability and Chain of Custody

• ISCC EU 204 – Audit Requirements and Risk Management

• ISCC EU 205 – GHG Emissions (on a voluntary basis under ISCC

PLUS)

• ISCC EU 206 – Group Certification

References made within the ISCC EU System Documents with regard to the
RED and FQD requirements for biofuels and bioliquids also apply under
2
International Standard on Assurance Engagements 3000: Assurance Engagements other than Audits or
Reviews of Historical Financial Information.

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ISCC PLUS
ISCC PLUS for all other products such as food, feed or biochemicals (e.g.
“… to fulfil the requirements of the RED and FQD” is meant comparably for
“… to fulfil the requirements of the ISCC sustainability standard”). Any
obligatory regulatory requirements that are specific to the EU biofuels sector
such as the EU Reporting Obligation or the minimum GHG emission saving
requirement do not apply under ISCC PLUS.
There are slightly different requirements between ISCC EU and ISCC PLUS, Differences
especially with regard to traceability, chain of custody, and GHG emission between ISCC
calculation which ISCC would like to emphasize in this document. This EU and ISCC
PLUS
document serves as an additional compulsory source of information to the
ISCC EU System Documents for a certification under ISCC PLUS.

3 Governance
The ISCC EU System Document 102 “Governance” lays down the general General
principles according to which the ISCC system is governed globally. It principles
specifies the goal and internal structure of ISCC, as well as the relationship
between ISCC and its stakeholders.
This System Document applies equally for ISCC EU and ISCC PLUS, with
the exception that ISCC PLUS is not a certification scheme recognized by
the European Commission and therefore the obligation to report to the
European Commission on its activities and status does not exist.

4 Requirements for Certification Bodies and

Auditors
The ISCC EU System Document 103 “Requirements for Certification Bodies Requirements
and Auditors” specifies the requirements for Certification Bodies (CBs) to for ISCC
become recognised by the ISCC System GmbH, and thus duties of ISCC- recognition
recognised CBs performing certification services according to ISCC.
Furthermore, it lays down the requirements and necessary qualifications for
auditors conducting ISCC audits.
This System Document applies equally for ISCC EU and ISCC PLUS.

5 System Basics
The ISCC EU System Document 201 “System Basics” describes the Fundamentals of
fundamentals of the ISCC system. It outlines the basics with respect to the the ISCC system
set-up of the ISCC system and the certification criteria regarding
sustainability, traceability and the chain of custody, as well as greenhouse
gas emissions (voluntary under ISCC PLUS). The description of participants
in the supply chain who are subject to certification is also covered.

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ISCC PLUS
Additionally, the registration, audit and certification processes are described
as well as the requirements for the issue and validity of ISCC certificates.
This System Document applies equally for ISCC EU and ISCC PLUS, with
some differing requirements under ISCC PLUS which are described in the
following sub-chapters.

In order to satisfy certain market requirements which may not have been
covered within the ISCC PLUS system and existing add-ons3 ISCC will
consider the development of further extensions of the system with respect to
voluntary add-ons and scopes.

5.1 Acceptance of other sustainability schemes under ISCC PLUS

Within ISCC PLUS no certification schemes other than ISCC are currently Acceptance of
accepted. This means that all economic operators along the supply chain certification
must demonstrate that the ISCC sustainability criteria have been fulfilled. schemes
Within ISCC PLUS, it must be guaranteed that the whole upstream supply
chain up to the farm/plantation or point of origin is entirely ISCC certified
(“ISCC Compliant”). Any material used in an “ISCC Compliant” supply chain
must consist entirely of ISCC material.4 Material certified under any voluntary
schemes other than ISCC cannot be accepted in ISCC PLUS supply chains.
Sustainable material coming from ISCC EU or ISCC DE certified units which
fulfils the above “ISCC Compliant” requirement, shall contain the statement
“ISCC Compliant” on its sustainability declaration, in order to be accepted
under ISCC PLUS. The recognition of voluntary schemes other than ISCC
requires at least a positive equivalence benchmarking result. An exception
exists for raw materials certified under other schemes, only if the country of
origin of the raw material is Germany and if the certification proves
compliance with SAI GOLD or SAI SILVER (i.e. the performance level GOLD
or SILVER of the Sustainable Agriculture Initiative (SAI) is reached for the
production of the biomass).
ISCC was positively benchmarked by SAI against the FSA 2.0. ISCC (ISCC
PLUS and ISCC EU) automatically achieves the FSA 2.0 Silver level. If the
voluntary add-on “SAI Gold” is applied, the FSA 2.0 Gold Level is achieved
(see chapter 5.3).

5.2 Material eligible for ISCC PLUS certification

Under ISCC PLUS, all types of agricultural and forestry raw materials, waste Eligible material
and residues, non-bio renewables and recycled carbon materials and fuels
are covered.

ISCC keeps a list of materials eligible for certification (available in the client
section of the ISCC website) from which applicable input and output
materials and the exact wording must be selected. Under ISCC PLUS, other
materials that are not included in the ISCC material list can also be stated on
the appendix to the certificate after approval from ISCC.
3
Add-ons are additional modules of ISCC, which can be used on top of the ISCC core-requirements
4
At least on a quantity bookkeeping basis (see chapter 5 on Traceability and Chain of Custody)

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5.3 Voluntary add-ons under ISCC PLUS

In addition to the core requirements of ISCC PLUS, ISCC provides the Voluntary add-
option to adapt ISCC PLUS certificates to specific market requirements ons to adopt to
through voluntary add-ons. Add-ons are modules that can be applied either specific market
for the agricultural production area or for the entire supply chain on a requirements
voluntary basis. The modular approach ensures the fulfilment of different
market requirements and continuous improvement.

The following add-ons are currently available5:

• Add-on 202-01: Environmental management and biodiversity

Supports farmers to conserve and improve the conditions of soil

fertility, water and biodiversity and to reduce energy consumption.
Applies only at farm level

• Add-on 202-02: Classified chemicals

Sets a ban for extremely hazardous chemicals and provides

requirements for the phase out of moderately hazardous chemicals.
Applies only at farm level

• Add-on 202-03: SAI Gold

ISCC has been deemed equivalent to the Sustainable Agriculture

Initiative (SAI) FSA Silver level. To fulfil the requirements of the SAI
FSA Gold level, a certain set of ISCC “minor must” criteria has to be
fulfilled. Applies only at farm level

• Add-on 205-01: GHG Emissions

Calculation methodology and verification of greenhouse gas

emissions along the supply chain, including biomass production,
conversion as well as transport and distribution. Applies at farm and
supply chain level

• Add-on 205-02: Consumables

Calculation methodology of the amount of all relevant consumables

(e.g. water, fuels, electricity) along the supply chain, including
biomass production, conversion as well as transport and distribution.
Applies at farm and supply chain level

Add-on 205-3: Non-GMO food/ feed

Requirements for the certification of crops not containing genetically

modified organisms or, downstream Non-GMO raw materials for the
food and feed markets. Applies at farm and supply chain level

• Add-on 205-04: Non-GMO technical markets

5
The list of add-ons can be expanded and ISCC will consider the development of further add-ons if
desired by system participants

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ISCC PLUS
Requirements for the certification of crops claiming to not contain
genetically modified organisms for technical markets. Applies at farm
and supply chain level

• Add-on 205-06: Electricity and Heat from Biogas Plants

Requirements for the production of sustainable electricity and heat from
biogas plants under ISCC. Applies at supply chain level

6 Waste and Residues

The ISCC EU System Document 201-01 “Waste and Residues” provides the Certification of
principles for the certification of raw materials and feedstocks qualifying as waste and
“waste” or “residue” as their supply chains and specific certification residues
requirements may differ from those of the conventional crop-based
materials.
This System Document applies equally for ISCC EU and ISCC PLUS. The
only difference is that under ISCC PLUS, the certification of materials not
stated on the ISCC list of materials is possible after consultation with and
confirmation from ISCC.

7 Reuse and Recycling in the Circular Economy

ISCC supports recycling and the development of the circular economy with Reuse and
its certification approach. recycling

Recycling means “any recovery operation by which waste materials are

reprocessed into products, materials or substances whether for the original
or other purposes. It includes the reprocessing of organic material but does
not include energy recovery and the reprocessing into materials that are to
be used as fuels or for backfilling operations.”6
The concept of recycling is also part of the waste hierarchy approach7 Waste hierarch
introduced by the Waste Framework Directive 2008/98/EC which shall be approach
taken into account in the framework of ISCC. The waste hierarchy approach
aims to reduce and to manage waste according to a cascading use of
resources. When possible, reuse should be favored over recycling.
Recycling should only take place if the waste would have required an
additional processing step for a further use. Thus, the use of recycled
material (e.g. recycled plastic waste) decreases the extraction and use of
additional carbon from finite sources. Reducing the handling of fossil
resources implies also less associated extraction emissions and mitigates
environmental pollution caused by waste incineration or waste disposal on
landfill sites. In addition, it contributes to the development of a circular
economy and reduces overall wastes.

6 Waste Framework Directive 2008/98/EC, Article 3 (17)

7 Waste Framework Directive 2008/98/EC (31)

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ISCC PLUS
Under ISCC the use of recycled materials shall be beneficial compared to
the use of virgin materials.
An example of a recyclable input material is plastic waste. Plastic waste
originates for example at waste management companies where it is
separated from other waste materials and can be recycled after further
mechanical or chemical processing. This provides additional options to
promote the circular economy if a direct reuse of the plastic waste is not
possible.

According to the Waste Framework Directive 2008/98/EC a “waste” can be

understood as “any substance or object which the holder discards or intends
or is required to discard”8. The material has reached the end of its intended
life cycle. The ISCC approach covers pre- and post- consumer waste. With
regard to supply chains based on reuse and recycling of material all ISCC
requirements regarding traceability and chain of custody and all other
relevant ISCC requirements are fully applicable.

8 Sustainability Requirements
The ISCC EU System Document 202 “Sustainability Requirements“ provides Sustainability
information on the sustainability requirements for farms/plantations, principles for
comprising of six sustainability principles: farms/plantations

1. Protection of land with high biodiversity value or high carbon stock

2. Environmentally responsible production to protect soil, water and air

3. Safe working conditions
4. Compliance with human, labour and land rights

5. Compliance with laws and international treaties

6. Good management practices and continuous improvement

This System Document applies equally for ISCC EU and ISCC PLUS.

9 Traceability and Chain of Custody

The ISCC EU System Document 203 “Traceability and Chain of Custody” Requirements
covers the requirements for the traceability and chain of custody applicable for traceability
to all elements of the supply chain of sustainable materials that have to be and chain of
covered by certification. Within ISCC two chain of custody options exist: custody options
physical segregation and mass balance.

This System Document applies equally for ISCC EU and ISCC PLUS, with
some differing requirements under ISCC PLUS which are described in the
following sub-chapters. Any references in the ISCC EU System Document
203 to GHG emissions calculation and GHG emission value information only

8 see ISCC System Document 201-1 Waste and Residues

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apply for ISCC PLUS if the voluntary Add-on “GHG Emission” has been
applied. Otherwise, those requirements can be omitted under ISCC PLUS
9.1 Requirements for Sustainability Declarations

Under ISCC PLUS, specific information is required for sustainability Information to be

declarations. forwarded

Statement “ISCC Compliant”: Within ISCC PLUS, it must be guaranteed that ISCC Compliant
the whole upstream supply chain up to the farm/plantation or point of origin
is entirely covered by ISCC certification (“ISCC Compliant”). Sustainable
material coming from ISCC EU or ISCC DE certified units, which fulfil the
above “ISCC Compliant” requirement, shall contain the statement “ISCC
Compliant” on its sustainability declaration, in order to be accepted under
ISCC PLUS.
The statement “ISCC Compliant” can only be made if the ISCC certified
operator has received an equivalent amount of incoming material with the
statement “ISCC Compliant” on the sustainability declaration. First Gathering
Points can only make this statement for deliveries from farms or plantations
that comply with the ISCC requirements. Collecting Points can only make
this statement for materials collected from points of origin that comply with
the ISCC requirements.

Incoming material with the statement “EU RED Compliant” cannot be EU RED
accepted under ISCC PLUS. For outgoing materials, the claim “EU RED Compliant
Compliant” cannot be applied.

SAI Gold Compliance: “ISCC Compliant” material including the Add-on “SAI SAI Compliant
Gold” can be claimed as “Equivalent to FSA 2.0 Gold Level”. Alternatively,
the claim “SAI Gold Compliance” can mean that the raw material was
cultivated in Germany and was certified according to another certification
scheme that proves compliance with the SAI Gold performance level (in this
case the statement “ISCC Compliant” cannot be made on outgoing
sustainability declarations).

SAI Silver Compliance: “ISCC Compliant” material can be claimed as

“Equivalent to FSA 2.0 Silver”. Alternatively, the claim “SAI Silver
Compliance” can mean that the raw material was cultivated in Germany and
was certified according to another certification scheme that proves
compliance with the SAI SILVER performance level (in this case the
statement “ISCC Compliant” cannot be made on outgoing sustainability
declarations).

Statement on applied add-ons (voluntary): In the case of the application of Statement on

add-ons under ISCC PLUS, the following additional product related add-ons
information can be stated on the sustainability declaration:

1) Name(s) of add-on(s), under which the equivalent amount of material

has been certified or acquired (e.g. “add-on ‘Classified Chemicals’
applied”)

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ISCC PLUS
2) For add-on 205-01 “GHG Emissions”:

• Statement of GHG emissions of product in kg CO2eq emissions

per ton of product (either use of disaggregated default value or
individual calculated GHG value)
• Means of transport and transporting distance (only in case the
disaggregated default value for transport was not applied)

3) For add-on 202-03 “SAI Gold”:

• “ISCC Compliant” material including the add-on “SAI Gold” can be

claimed as “Equivalent to FSA 2.0 Gold Level”

4) For add-on 205-02 “Consumables”:

• Relevant consumables, which are transferred (e.g. water

consumption) and individual value in the respective unit per
product (e.g. in litre water/ton product)
Information on chain of custody option applied: Statements “physical
segregation” or “mass balance” are mandatory under ISCC PLUS.
9.2 Self-declarations/ Self-assessment for Farms or Plantations

Farms/plantations covered under the certificate of a First Gathering Point or Annually signed
Central Office conduct an annual self-assessment and provide the signed self-declarations
self-declarations to the First Gathering Point or Central Office. If for
farms/plantations voluntary add-ons are additionally certified, the respective
farms/plantations additionally have to complete the “ISCC PLUS self-
declaration for add-ons” and provide it to the First Gathering Point or Central
Office. The templates of the self-declarations are available on the ISCC
website.
During the audit, the First Gathering Point or Central Office has to provide a
list of all farms/plantations with names and addresses who have signed the
ISCC self-declaration within the past twelve months. If farmers apply one or
more of the ISCC PLUS add-ons, this must be clearly indicated on the list.

9.3 Mass balance calculation

The mass balance system is the chain of custody option under which the Mass balance
sustainability characteristics remain assigned to batches of material on a
bookkeeping basis while the physical mixing of material with different
sustainability characteristics and the mixing of sustainable and non-
sustainable material is allowed. Any kind of mass balance operation and
calculation shall only be related to sustainable material. Under ISCC, the
maximum timeframe for a mass balance calculation is three months.
The following sustainability characteristics have to be distinguished in the Sustainability
bookkeeping: characteristics

> Raw material (for example, corn or rape/canola)

> Country of origin of the raw material

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> Waste/residue status of the raw material
> “ISCC Compliant”, “EU RED Compliant”, “SAI Silver Compliant” and
“SAI Gold Compliant” material

> Information on GHG emissions (if add-on “GHG Emissions” is

applied)

> Add-on(s) applied (for every individual add-on or set of add-ons

applied a separate bookkeeping has to be kept)
It is possible to downgrade sustainable material with a higher sustainability Downgrading of
category (i.e. add-ons were covered by certification), for example to material
compensate a negative mass balance of sustainable material with a lower
sustainability category (i.e. less or no add-ons applied) (see figure 1).
However, this is only possible if all other sustainability characteristics are
identical.

Figure 1: Negative balance of sustainable material can be balanced by sustainable material with a higher
sustainability category (all other sustainability characteristics have to be identical

9.3.1 Credit transfer

If more sustainable material was received within one mass balance period Surplus
than was dispatched, the surplus of sustainable material in the bookkeeping sustainable
is called “credit”. It is possible to transfer credits from one mass balance material
period to the next. This is possible regardless of the amount of material in
stock (sustainable and unsustainable) at the end of the mass balance
period.

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ISCC PLUS
In the case of a gap of up to three months between two certification periods
of a company, credits can be transferred from the last mass balance period
of the previous certification period to the first mass balance period of the
next certification period. It should be ensured that a company is continuously
certified, i.e. that no time gaps between certification periods occur.

Mass balances shall be kept strictly site specific. Credits achieved within one Site specific
site’s mass balance cannot be transferred to another site’s mass balance. mass balances
An exception applies for processing units and storage facilities certified
under ISCC PLUS. They can transfer credits between different sites under
the following conditions:

• Supplier and recipient of credits must be part of the same company

• Sites must be located within national borders, or within neighbouring

countries (sharing an inland border)

• Applicable only for the same kind of product

• Mass balances must be kept site-specific

• ISCC certification must be in place for all sites

• Certificates must be issued by the same certification body

Operations that are both certified under ISCC EU and ISCC PLUS can
transfer credits from ISCC EU to ISCC PLUS mass balances, if the material
is “ISCC Compliant” and the other sustainable characteristics are identical.
However, it is not possible to transfer credits from ISCC PLUS to ISCC EU
mass balances.

9.3.2 Co-Processing

Please see ISCC Guidance Document 203-01 “Co-Processing Simultaneous

Requirements” on the ISCC website within the section “ISCC System processing of
Documents”. The requirements described in the document are not only fossil and bio-
applicable for biofuels but also for any other product. Requirements on based materials
greenhouse gas emissions only have to be considered when the voluntary
add-on “GHG Emissions” is applied. Existing member states’ regulations on
co-processing do not apply under ISCC PLUS.

10 Audit Requirements and Risk Management

The ISCC EU System Document 204 “Audit Requirements and Risk Conduction of
Management” covers the requirements of how ISCC audits are to be audits
conducted at different elements of the supply chain, the risk management
process under ISCC applicable to all activities of ISCC, and the implications
of risks for ISCC audits.

This System Document applies equally for ISCC EU and ISCC PLUS.

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11 GHG Emissions
The ISCC EU System Document 205 “Greenhouse Gas Emissions” explains Options on GHG
the options of stating greenhouse gas (GHG) emissions along the supply emissions
chain and provides the methodology, rules and guidelines for calculating and
verifying GHG emissions and emission reduction.

Within ISCC PLUS, the verification of GHG emissions is voluntary and can
be added by applying the add-on 205-01 “GHG Emissions”. If the add-on is
applied, this System Document can apply equally for ISCC EU and ISCC
PLUS, with some differing requirements under ISCC PLUS which are
described in the following sub-chapters.

11.1 Deviations with respect to emission factors

Within ISCC PLUS, emission factors can be individually calculated or come Emission factors
from official sources like the Renewable Energy Directive (RED) or Annex I
of the ISCC EU System Document 205 “GHG Emissions”. Furthermore,
values based on Ecoinvent, Biograce or other relevant databases or
literature can be used, if applicable. Recognized methodologies for individual
calculation are next to the RED or ISCC also ISO 14040/44 or ISO 14064.
The methodology used must always be verifiable during the audit or
alternatively the supplier must be ISCC or ISO certified.
11.2 Calculation of regional GHG values for cultivation (eec)

Additionally, for regional averages for cultivation that can be calculated for Typical GHG
countries outside the European Community, where no typical emission emissions for
values for cultivation (NUTS2 values) exist, it is possible under ISCC PLUS cultivation
for third parties (e.g. companies, plantation owners, associations) to
calculate typical GHG emissions for cultivation. The methodology shall follow
ISCC’s requirements and ISCC should be informed whenever such values
are calculated. However, a submission to the European Commission is not
required.

11.3 Calculation of individual GHG values for cultivation (eec)

In the case of individual GHG emission calculation for a group of farms or Averaging of
plantations, the averaging of input values and GHG emission values is GHG values
accepted under ISCC PLUS.

11.4 Aggregation of different GHG values

Under ISCC PLUS, the aggregation of different incoming GHG values is Aggregation of
possible for all input materials of the same kind. GHG values

11.5 Allocation of GHG emissions

Under ISCC PLUS, the allocation of emissions to main and co-products can Allocation GHG
be based on the energy content of both products (see 4.3.8.1), but other emissions
types of allocation (e.g. based on mass) are also possible. The most suitable
allocation method should always be used, e.g. if the main product is used
energetically an energetic allocation should be applied.

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11.6 Life cycle coverage

Under ISCC PLUS, the GHG emission calculation can either cover the whole Life cycle
life cycle of the product (from cradle-to-grave), or only the emissions up to coverage
the factory gate (from cradle-to-gate). It must always be clearly highlighted
on the sustainability declaration of the product if the cradle-to-gate approach
has been used. If required, further information on the additional emission to
be included for the product must be provided to the recipient of the material.

12 Group Certification
The ISCC EU System Document 206 “Group Certification” specifies Certification of
requirements for the certification of groups, including the principles for groups
sampling.
This System Document applies equally for ISCC EU and ISCC PLUS.

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ISCC PLUS
13 ANNEX – ISCC EU and ISCC PLUS: Overview
Differences
13.1 General differences between ISCC EU and ISCC PLUS

Issue ISCC EU ISCC PLUS

Recognised by the European

Commission (EC) to
ISCC PLUS is a voluntary
demonstrate compliance with
certification standard for non-
Recognition and the legal requirements of the
regulated markets.
Accreditation RED and FQD. Surveillance
Surveillance and accreditation
by German BLE. Surveillance
by ANSI and DAkkS*
and accreditation by ANSI and
DAkkS*

Biofuel markets outside EU

and bioenergy, food, feed,
Scope of application Biofuel markets in the EU
chemicals/technical
applications

Acceptance of all national and

voluntary schemes that are
recognized by the EC. For Only ISCC (ISCC certification
waste and residues, schemes of the whole upstream supply
Acceptance of other
are only accepted upon a chain required)** Acceptances
certification schemes
positive benchmark. So far, of further schemes possible
only RedCert EU and RSB upon positive benchmarking
have been positively
benchmarked

All types of agricultural and

All types of agricultural and
forestry raw materials, waste
forestry raw materials, waste
Materials currently covered and residues, non-bio
and residues, biogas and
renewables and recycled
algae
carbon materials and fuels

Application of GHG Mandatory for all elements of Voluntary coverage (add-on

emission requirements the supply chain “GHG Emissions”)

Yes. Annually reporting of

sustainable material for
Reporting Requirements to producer of final biofuel and
Not applicable
the EC certified elements at the
beginning of the supply chain
(e.g. FGPs, CPs)

* Accreditation with DAkkS in process

** Exception applicable for SAI compliant material cultivated in Germany

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ISCC PLUS
13.2 Differences between ISCC EU and ISCC PLUS with regard to
traceability and chain of custody

Issue ISCC EU ISCC PLUS

Positive credit transfer

possible with no time limit
Only, if at least the equivalent
even if no physical material is
amount of physical material
Transfer of positive credits in stock. Transfer of credits to
(sustainable and
to the next mass balance other sites of the same
unsustainable) is in stock.
period company possible for
Transfer of credits between
processing units and storage
different sites not allowed
locations under certain
conditions*

Deliveries from ISCC EU

Deliveries solely from ISCC
Mutual acceptance of ISCC certified companies accepted
PLUS certified companies not
EU and ISCC PLUS (if material is “ISCC
accepted
Compliant”)

“ISCC Compliant”. If
“ISCC Compliant” and “EU applicable, claims for
Applicable claims
RED compliant” voluntary Add-ons used (ISCC
claims and logos document)

Mandatory (special
GHG information on Only if the voluntary Add-on
requirements for final biofuels
sustainability declaration “GHG emissions” is applied
see table below)

* Conditions for transfer of credits between sites under ISCC PLUS: Sites
are part of same company and are located within national borders or sharing
an inland border, applicable for same kind of product, site-specific mass
balances are in place, sites are certified by the same certification body

13.3 Differences between ISCC EU and ISCC PLUS with regard to

GHG emission calculation

Issue ISCC EU ISCC PLUS

Application of GHG Mandatory for all elements of Voluntary application of add-

requirements the supply chain on “GHG Emissions”

Yes. Producer of final biofuel

and downstream supplier have
No. Voluntary if requested by
to report GHG emissions of
final customer/market.
Specific GHG requirements biofuel, relevant fossil fuel
Application of add-on “GHG
for final products comparator, GHG emission
Emissions” along the supply
savings (compared to relevant
chain is precondition
fossil fuel), and statement if
processing unit of final biofuel*

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ISCC PLUS
was in operation on or before
5 October 2015

* According to the RED a processing unit shall be considered to be in

operation if the physical production of biofuels has taken place

© ISCC System GmbH