ISCC PLUS and ISCC EU
Keep certified inputs and outputs in balance
Certified and non-certified materials can be physically mixed. Circularise keeps their quantities and sustainability characteristics separately accounted for, per site, scope and period.
Mass balance ledger
ISCC PLUSCertified site · Q3 period
Polymer material group
Incoming declarations
Conversion factors
Production losses
Allocation to outputs
Over-allocation check
How ISCC mass balance works
Connect eligible inputs with attributed outputs
Validate certificates and incoming sustainability declarations
Track certified inputs, inventories and production outputs
Apply conversion factors and account for production losses
Allocate sustainability characteristics to eligible outputs
Prevent over-allocation and double counting
Maintain transaction records and audit trails
Implementation workflow
From an audit-time spreadsheet to a ledger that runs continuously
- 1
Set the scope
Define certified sites, material groups, accounting periods and conversion factors up front.
SitesMaterial groupsPeriods - 2
Run the balance
Record inputs, outputs, inventories and losses as they happen. Allocate only to eligible outputs.
InputsOutputsLosses - 3Outputs
Produce the evidence
Generate declarations, transaction records and audit reports from the same ledger.
DeclarationsTransaction recordsAudit reports
Mass balance data model
What the ledger keeps track of
Inputs and certificates
What comes in, and proof it is certified.
Production and allocation
How certified material moves through production.
Outputs and evidence
What goes out, and how to defend it.
Mass balance readiness
Sort it before the next accounting period
Rule of thumb
Prepare for the next accounting period, not the next audit.
- 01
Confirm your scope
Which sites, material groups and schemes are certified, and which periods apply.
- 02
Fix the conversion factors
Agree factors and loss assumptions before material moves. They are hardest to defend later.
- 03
Decide where the ledger lives
Choose your system of record while volumes are still small.
- 04
Connect the source systems
Feed the ledger from ERP, MES and inventory systems instead of typing it.
Frequently asked questions
What is mass balance?
A chain-of-custody method that lets certified and non-certified material be physically mixed while their quantities and sustainability characteristics stay separately accounted for. The product is a mixture; the bookkeeping keeps the claim honest.
What is the difference between ISCC PLUS and ISCC EU?
ISCC EU covers renewable fuels and bioenergy under the Renewable Energy Directive. ISCC PLUS is the voluntary scheme for circular and bio-based materials in chemicals, plastics and packaging. Scopes and reporting obligations differ.
Do we need software to get ISCC certified?
No. Certification needs records an auditor can follow, not a particular system. Most companies start in spreadsheets and move when sites, materials or periods make that unmanageable.
Can ISCC PLUS records be used for other requirements?
They can support them, for example recycled-content claims. ISCC certification alone does not prove conformity with another regulation, which sets its own calculation and verification rules.
Discuss your requirements
Build your mass balance system
A 30-minute walkthrough to map your certified sites, accounting periods and the records your next audit will ask for.