How is quantity bookkeeping kept when receiving the ISCC PLUS Sustainability Declaration(s) containing information on ‘Reflection of input characteristics’ and ‘Extent of input compensation’?

Mass balance bookkeeping is carried out based on the absolute quantity of certified material. Certified quantities should be recorded using the actual physical or certified volumes received. The information on ‘Reflection of input characteristics’ and ‘Extent of input compensation’ indicated on the incoming ISCC PLUS Sustainability Declaration(s) does not create additional bookkeeping requirements. It can be done on a voluntary basis.