Meaning
Verification procedure conducted by an independent third party to ensure compliance with the International Sustainability and Carbon Certification requirements for circular and bio-based materials. The iscc plus audit examines the entire chain of custody to confirm that sustainability claims are supported by accurate mass balance data. It targets every entity in the supply chain from raw material collectors to the final converter.
Documentation Review
Inspectors scrutinize purchase orders and production records to verify the physical flow of materials. During an iscc plus audit, the site must demonstrate that its bookkeeping aligns with the credits claimed on outgoing invoices. This rigorous check prevents the falsification of recycled content percentages in plastic packaging or automotive components.
The auditor verifies the conversion factors used to translate raw input into finished goods, ensuring no inflation of the sustainable portion occurs through mathematical error or intentional bias. Verification includes a detailed review of the internal mass balance calculation to ensure it matches the requirements of the specific version of the standard currently in force.
Onsite Inspection
Physical tours of the storage and production areas confirm that certified materials are properly identified and handled. The iscc plus audit includes interviews with staff to confirm their understanding of mass balance procedures and internal control systems. These visits ensure that the facility maintains the operational integrity required to uphold the certification.
Compliance Result
Successful completion of the assessment leads to the issuance or renewal of a certificate valid for one year. An iscc plus audit that identifies major gaps in record-keeping or material handling will result in a suspension of the right to make sustainability claims. Continuous improvement is expected as the site matures its tracking systems.