0.6.5. Biomass received as sustainable from farms/plantations during previous certification period: 0.6.6. 0.6.7. 0.6.8. 0.6.9. Incoming sustainable biomass Country/countries of origin Total field size per biomass (in ha). Optional Amount per biomass (in mt). 0.6.10. Total amount of biomass received as sustainable in previous certification period in mt (sum of 0.6.9.) Note: For the Summary Report this information can be provided on a voluntary basis as this may be commercially sensitive information Amount: 0.6.11. Agricultural production areas covered by certification (in ha). Please indicate the size for all applicable types of agricultural operations 0.6.12. Smallholders 1 – 500 500 – 5,000 5,000 – 20,000 > 20,000 0.6.13. Individual farms 1 – 500 500 – 5,000 5,000 – 20,000 > 20,000 0.6.14. Plantations 1 – 500 500 – 5,000 5,000 – 20,000 > 20,000 0.6.15. Biomass supplied as sustainable during previous certification period: 0.6.16 Amount per biomass (in mt). 0.8. Trader, Trader with storage, Logistic Centre, Warehouse, Storage facilities (audited on sample basis) 0.8.1. Information on sustainable material received (i.e. bought by paper traders) during the previous certification period: 0.8.2. 0.8.3. Materials received as sustainable (incoming) Amount per sustainable material received (in mt)
Medium risk: above-mentioned documents are not managed accurately and are not accessible without problems High risk: 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 1.1.14. Are the above-mentioned documents kept for at least five years? Verify if documentation for five is covered within the management system. Verify the oldest documents available (starting with the registration with ISCC). ISCC registration, relevant documents, QM system 1.1.15. Are documents and information treated confidential and are they not made accessible to third parties? Verify that no access of third parties to confidential documents, information, databases, etc. is possible. Distribution lists, emails and access authorizations to data bases 1.1.16. Is it ensured, that the system user has submitted to ISCC the reporting template provided by ISCC, on the amount of raw materials and/or biofuels certified according to ISCC in the previous calendar year? Only applicable for individually certified Farm/ Plantation and of Origin, as well as First Gathering Point, Central Office, Collecting point and Processing units, producing final biofuel. Verify if the system user has received the confirmation email from ISCC confirming that the reporting obligation was fulfilled. Confirmation email from ISCC
Declaration whether GHG total default value, GHG disaggregated default values, actual GHG values or a combination of disaggregated default values and actual GHG values for the different emission formula elements (e.g. from extraction or cultivation, transport & distribution, processing, etc.) were applied Allocation factor (if not available from other sources) 2.6.3 Is the quantity of products declared as bio-based and sustainable since the previous audit available and consistent? Identify the relevant quantities for the period since the previous audit from reporting and compare with quantities on delivery notes or calculation of bio-output (please state the exact quantity under “findings”). Periodic reporting system 2.6.4 Is ensured that different raw materials are kept separately in the bookkeeping? Verify if different raw materials are kept separately within the bookkeeping. Bookkeeping 2.6.5 Is ensured that the bookkeeping allows to uniquely identify and assign sustainability characteristics to individual (incoming and outgoing) batches of bio-based outputs? Verify if individual batches can be uniquely assigned with sustainability characteristics (such as type of feedstock, quantity, country of origin/cultivation, GHG emissions, waste/residue status, ISCC Compliance or EU RED compliance) based on the (received and issued) sustainability declarations or Proofs of Sustainability. Bookkeeping, sustainability declarations received (delivery documents), sustainability declarations or Proofs of Sustainability issued 2.6.6 Has the bio-yield of the Facility been determined correctly? The bio-yield has been determined Site-specific and Process specific (i.e. for the process within a site, where the bio-based input material is actually used). Either during daily operations or where not possible under specific test conditions or in an experimental set up. (For further verification of bio-yield calculation please see questions 16ff.) The bio-yield has been applied correctly during daily operations in order to calculate the amount of bio-outputs from a given amount of bio-inputs. Reports on bio-yield determination and application in daily operation (internal reporting)
2.6.16 Has the respective bio-yield been applied correctly to calculate the size/amount of outgoing during daily operations? Verify if the bio-yield is correctly applied for incoming bio-based input materials in order to calculate the bio-output (as long as input mix is similar to that used for 14C analysis). Reports on amount of bio-based input, amount of output produced, and amount of output sold as bio-based. 2.6.17 Was the 3-months balancing period applied correctly for every individual feedstock? Conduct respective control calculation on 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 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). Calculation of balancing period 2.6.18 Was the credit for sustainable to be transferred into the next period calculated correctly? credit calculation based on above balancing calculation figures. Subtract B from A (=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. Calculation of balancing period based
products declared as “ISCC Compliant” since the previous audit consistent? of “ISCC Compliant” products with ISCC acquired raw materials. 3.1.4. In case of units processing, trading and producing biomethane: Is it ensured that the “ISCC statement on single claim of environmental credits” is signed? Check if the statement is actual and signed by the competent person. Actual and signed statement available for audit 3.1.5. Is it ensured that different raw materials are kept separately in the mass balance (only applicable up to and including the producer of biofuel)? Verify if different raw materials are kept separately within the mass balance calculation (raw material specific mass balance). Mass balance 3.1.6. Is it ensured that the mass balance allows to uniquely identify and assign sustainability characteristics to individual (incoming and outgoing) batches? Verify if individual batches can be uniquely assigned with sustainability characteristics (such as type of feedstock, quantity, country of origin/cultivation, GHG emissions, status) based on the (received and issued) sustainability declarations or Proofs of Sustainability. Mass balance calculation, sustainability received (delivery documents), sustainability declarations or Proofs of Sustainability issued. 3.1.7. Is it ensured that no "double claiming" of sustainable material occurs (i.e. selling incoming sustainable material twice with the same sustainability characteristics)? Compare total incoming raw material (sustainable and non-sustainable) and the total amount declared as sustainable. In case more than one certification system is used, control mass balance (and if necessary the supporting delivery documents, Proofs of Sustainability, traceability databases, etc.) of other certification systems. Verify that material is not declared as sustainable under more than one system. Verify that the total amount of sustainable output 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. Mass balance under all sustainability certification systems, reporting system, delivery documents, Proofs of Sustainability, databases. For gaseous biomass: The environmental attributes associated with the sustainable output are not claimed twice. The ISCC statement on the double claiming of environmental attributes is signed.
3.3.7. In the case of biomethane plants: Is ensured, that the plant feeding biomethane into the grid is physically connected with the economic operator taking the biomethane out of the grid? Check, if both economic operators (biogas processing plant, operation unit receiving the biomethane e.g. biomethanol plant) are physically connected via the gas grid. Documentation on the gas grid network (e.g. maps), list of recipients of biomethane 3.3.8. In the case of biomethane plants: Is it ensured that the quantities of biomethane fed into and taken out of the gas grid are documented by the respective operational unit? Check if a grid feed meter is available, working and calibrated on a regular basis. Check of the grid feed meter is measuring the biomethane fed into the grid. Check if these measurements on the amount of sustainable biomethane fed into the gas grid are documented. Check if the amount of sustainable biomethane fed into the gas grid and taken out of the gas grid are controlled and verified by a competent or public authority. Documentation on the calibration procedure. Valid calibration sticker/seal. Reporting system on the amount of biomethane injected into the grid. Documentation, reporting on the verification of biomethane transported via the gas grid by a competent third party organisation
ISCC EU Audit Procedure Chain of Custody Chapter No. 4: Physical Segregation No. Requirements Verification guidance Evidence/ Documents Findings Conformity Yes No 4.1. General Requirements (to be completed for Main and Sample Audits only in case Physical Segregation is applied. Not applicable for Paper Traders) 4.1.1. Is it ensured that only material is declared as sustainable that was received as sustainable, and that the sustainability characteristics for the outgoing material comply with the sustainability characteristics of the incoming material? Check documents for incoming and outgoing deliveries. Delivery documents, sustainability declarations 4.1.2. Are the relevant sustainability characteristics that shall be segregated included in the relevant documents and processes of the company? if the company has clearly defined and documented, which sustainability characteristics shall be segregated. Sustainability characteristics include but are not limited to: Raw material Country of origin of the raw material Waste/residue status GHG emission value Claim ““ISCC Compliant”” or “EU RED compliant” (if applicable) Verify if the segregated sustainability characteristics are stated clearly and correctly on the incoming and outgoing sustainability declarations. Bookkeeping, process descriptions, delivery documents, sustainability declarations. 4.1.3. Is the quantity of output material declared as segregated sustainable since the previous audit available and consistent? If relevant: Is the quantity of products declared as segregated and “ISCC Compliant” since the previous audit consistent? Identify the relevant quantities for the period since the previous audit from reporting and compare the quantities on delivery notes or bookkeeping. Compare quantities of “ISCC Compliant” products with ISCC acquired raw materials. Delivery documents, sustainability declarations, contracts 4.1.4. Is it ensured that segregated sustainable material is not mixed with non-sustainable material? Conduct on-site audits in order to verify whether physical segregation (either via parallel processes or sequential processes) seems reasonable and appropriate. Spot checks, Quantities identified and consistent
4.2.1. Is the conversion factor calculated correctly (for all types of sustainable material processed)? Divide amount of main product by the amount of all process raw materials and multiply with 100. Conversion factor calculated correctly and applied to and products 4.2.2. Has the respective conversion factor been applied to calculate the amount of each outgoing product? Verify if the conversion factor has been applied correctly for each product. Conversion factor, amount of input, amount of output produced 4.2.3. Is it ensured, that the production capacity and the produced amounts of sustainable and material are plausible? Verify if the production capacity and the produced amounts of sustainable and material are plausible. Plant operation procedure, QM system, production reports
Note: Please indicate in "Findings" relevant co-products, to which emissions have been allocated and if yes, did take place. Please note that allocation is • Mandatory for co-products (which are designated on the certificate) • Forbidden for wastes and residues. Verify whether the following input data has been gathered correctly on-site and is plausible: The yearly yields for main- and co-products Water content of co-product and main product. Verify whether the following data gathered from literature or databases fulfils ISCC requirements: heating values (LHV) for main and 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 for Carbon Capture and Replacement (eccr), Carbon Capture and Geological Storage (eccs) and Improved agricultural management (esca). Have emissions been allocated to co-products on energetic value? documentation of information, sources and publication date as far as the data is from literature sources or databases. If not available in literature, direct measuring by a laboratory might also be appropriate. Evidence of correct analysis. Transparent documentation of calculation, formulas, all input data and results. 5.1.17. If the processing unit is the producer of the biofuel: Have the downstream transport and distribution emissions to the final market been included correctly? Verify whether the following input data have been gathered correctly and are plausible: Mode of transport Average transport distance loaded and unloaded per each mode of transport Internal reporting system, information from suppliers or transporters and documentation regarding unloaded distances. Searates.com or other websites for distance calculation.
amount of transported raw material per each mode of transport. Verify whether the following data gathered from literature fulfils ISCC requirements: Fuel consumption loaded Fuel consumption unloaded Emission factor fuel OR Emission factor transport type. Verify whether transport emissions have been correctly calculated. Documentation of information, sources and publication date as far as the data is from literature or database sources. Transparent documentation of sources. Transparent documentation of calculations and results. 5.1.18. If the processing unit is the producer of the final biofuel: Have the overall GHG emissions in g CO2eq per MJ and GHG saving potentials been calculated correctly? Verify whether the: Correct fossil reference according to the RED was selected Conversion from kg CO2eq per dry-ton main product into emissions per MJ took place by using the heating values from the RED. Verify whether the calculation of final GHG emissions and saving potentials was conducted according to the methodology of ISCC 205. Verify whether GHG savings comply with requirements of the RED: 35 % for existing installations 31 Dec 2017 50 % for existing installations from 1 Jan 2018 60% for new installations directly Documentation of all input data in production reports etc. Transparent and complete documentation of information, sources and publication date as far as the data is from literature sources or databases. Transparent documentation of calculation, formulas, all input data and results. 5.2. First Gathering Point, Central Office and Collecting Point Requirements 5.2.1. Option 1: In case company applied total default values for products: Is application of the total default value in line with the RED and ISCC requirements? Verify whether the GHG information fits into the category from the total default value was chosen, and if total default value fulfils the required GHG emission savings. Documentation of the GHG Compare value with the RED default values.
If the material does not fulfil one of the requirements, the application of the total default value is not possible 5.2.2. Option 2: In case company applied disaggregated default values for products: Is application of the disaggregated default values in line with the RED and ISCC requirements? Verify that the statement “Use of disaggregated default value” is used separately for each relevant calculation formula element. Verify whether the input material fits into the category from which the disaggregated default value was chosen. Documentation GHG value. Compare value with the RED values or respective ISCC list. Compare with NUTS2 table “Values reported to the Commission by the Member States implementing Article 19 (2) RED“ and identify member state and respective NUTS2 value, which is applicable for feedstock. Values reported in red in the table are in dry-ton. 5.2.3. Option 3: In case company applied actual GHG values: Is it ensured that the GHG values for incoming materials comply with ISCC requirements? Verify that unit is kg CO2eq per dry-ton main product. Calculation of kg CO2eq per dry-ton 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. If NUTS2 values are applied, verify the correct application (e.g. by checking EC transparency platform) If NUTS2 values are used, verify the location of agricultural production, and if the correct NUTS2 value for that location or the highest NUTS2 value for the respective crop of the member state has been used. Documentation GHG value. Compare value with RED values or respective ISCC list. Compare with NUTS2 report of Member State and respective NUTS2 value, which is applicable for feedstock. NUTS2 table “Values reported to the Commission by the Member States implementing Article 19 (2) RED“, and identify Member State and respective NUTS2 value, Values reported in red in the table are in dry-ton. Or check GRAS tool 5.2.4. Have the GHG information on sustainability declarations for outgoing products of the previous certification period: been stated correctly? Verify whether separated GHG information were reported on the sustainability declarations for the different GHG emission formula elements (if applicable): Extraction or cultivation of raw materials (eec) Delivery notes, sustainability declarations, internal reporting, mass balance
Total amount of transported raw material per mode of transport. Verify whether the following data gathered from literature or databases fulfils 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 Documentation of information, sources and publication date as far as the data is from literature or database sources. Transparent documentation of sources. 5.2.7. Have GHG emissions of the upstream transport of sustainable biomass from the supplier to the company been correctly calculated? Verify whether transport emissions have been correctly calculated. Transparent documentation of calculations and results 5.2.8 Emissions of the incoming material: Did no aggregation of different GHG values of incoming raw materials take place within the bookkeeping, even if the raw material is of the same kind and from the same origin? Verify incoming batches in documents of bookkeeping for their respective GHG values. Note that also the highest GHG emission value (of the least performing batch) can be used for the entire input (if other sustainability characteristics are identical). Files with GHG calculations (databases, excel files, etc.) Highest GHG value for all batches has been used, or verification that no aggregation/ averaging of GHG values took place 5.3. Trader with Storage, Storage Facilities and Logistic Centre Requirements (Not applicable for Paper Traders) 5.3.1. Were GHG emissions from transport of the sustainable product from the supplier to the recipient into account? Not necessary if GHG default values for transport were applied. 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 ISCC 205 Document, Standard Values for emission factors from EC transparency platform, Biograce, Information on outgoing sustainability declarations