Mass Balance Accounting Rules for Chemical Recycled Polymers
Mass balance accounting requires rigorous yield loss deductions and fuel exclusion rules to legally defend circular resin claims during regulatory audits.
Chain of Custody Audit
Meaning
Verification procedures ensure the physical or mass balance integrity of recycled content claims across a polymer supply chain. A chain of custody audit confirms that the volumes of sustainable resin entering a facility match the quantities of certified products departing it. This process establishes the boundary of accountability between chemical recyclers and converters.
Traceability Requirement
Periodic inspections confirm that documentation follows the resin from the pyrolysis plant to the injection moulding machine. A chain of custody audit relies on purchase records and inventory logs to bridge the gap between material reality and certificate ownership. If the paper trail breaks, the claim loses its regulatory weight.
Compliance Verification
External investigators examine mass balance calculations during a scheduled site visit. They check that credits allocated via a chain of custody audit are not double-counted across multiple production batches. Errors in these sheets result in the decertification of finished batches.
Administrative Outcome
Successful completion of the review permits a moulder to use specific environmental logos on their packaging. Discrepancies identified within a chain of custody audit usually trigger immediate corrective actions or suspension from the certification scheme. Audit frequencies depend on the volume of circular material handled at the site.