ISCC CORSIA and ISCC CORSIA PLUS are effectively two versions of the same standard, and in many areas cover the exact same requirements (e.g. for traceability and mass balancing, GHG, auditor requirements, registration and certification process, etc.).
The difference is only in the scope of sustainability requirements for biomass production that the two standard versions cover. ISCC CORSIA covers the currently officially agreed-upon sustainability criteria under CORSIA. ISCC CORSIA PLUS covers a more comprehensive set of sustainability criteria (i.e. the six ISCC principles), which include social criteria (e.g. workers' rights), best agricultural practices (e.g. regarding pesticide use) and more. This difference is however only relevant for agricultural and forestry feedstocks. For waste and residue feedstocks, there is no difference between ISCC CORSIA and ISCC CORSIA PLUS.
Please review the ISCC System Update issued on December 18th 2024 for more practical information on ISCC CORSIA and ISCC CORSIA PLUS.
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