What does ISCC EU / PLUS cover?
ISCC provides schemes for sustainability and material traceability. ISCC EU and ISCC PLUS serve different markets and purposes; they should not be treated as interchangeable. Select the scheme, materials and supply-chain activities that match the claims you intend to make.
Who it is for
Organizations handling eligible biomass, biofuels or circular materials within the relevant ISCC scheme.
Key areas to understand
Start with these areas. Identify which requirements apply to your activities and who is responsible for them.
- 1Confirm the scheme and eligible material scope.
- 2Maintain traceability and the applicable material accounting.
- 3Support sustainability claims with verifiable sourcing evidence.
Evidence to prepare
This list is a starting point. Check the standard for all required documents. For each item, record who is responsible, the activity or site it relates to, and a recent example showing how it works.
- Scheme and operational scope
- Supplier status and incoming declarations
- Material accounting and conversion records
- Applicable sustainability and emissions data
- Outgoing declarations and claim checks
Keep records that explain what was checked, which requirement was used and who checked it. Include any action taken when a requirement was not met. Link each record to the work it supports.
An internal audit example
Suggested checks from 4Auditee
Select an outgoing sustainability declaration and reconstruct the input materials, accounting period and conversion steps behind it. Reconcile the claim with stock and sales records. Check what happens when supplier information is incomplete before the material enters the claimed output.
Choose a sample that suits your activities and risks. If you find a gap, record the requirement, the evidence and what was missing. Check more examples if the first results suggest a wider problem.
A common problem to check
A certificate held by a supplier does not make every delivery eligible. Check the specific material, transaction and scheme.
Prepare for assessment
The assessment type for this guide is sustainability certification schemes. Confirm the requirements, what will be assessed and how the assessment will work with the responsible body or customer. These steps help you prepare. You must also follow the scheme’s official rules.
- Define what is covered. List the products, services, activities and sites. Record the standard edition, additional scheme rules and customer requirements.
- Find what is missing. Compare the requirements with current work. Prioritise gaps by risk. Assign someone responsible and a completion date.
- Keep records of everyday work. Check a sample of actual records and speak with the people involved. Make sure they understand their responsibilities.
- Check the results. Complete internal reviews and audits. Check that corrective actions worked before closing problems.
From one site to many
Make it easy to find who is responsible at each site. Keep company policies separate from records of local work. Link each site’s records to its activities, risks and requirements so you can spot gaps at individual sites.
Sites that share a management system do not automatically qualify for one certificate or assessment. Confirm which sites can be included and how they will be checked with the assessment body.
About this guide and its sources
4Auditee wrote this guide using the public source below. The evidence list, audit example and preparation steps are our suggestions. Read the official standard and scheme rules for the full requirements. This guide does not include the standard’s full text or provide certification.
DNV: ISCC EU / PLUS reference information