Checklist for the Control of the Traceability Requirements

Transcription

1 ISCC Checklist fr the Cntrl f the Traceability Requirements Checklist fr the Cntrl f the Traceability Requirements ISCC V

2 Cpyright ntice ISCC 2010 This ISCC dcument is prtected by cpyright. It is freely available frm the ISCC website r upn request. N part f this cpyrighted dcument might be changed r amended. The dcument might nt be duplicated r cpied in any frm r by any means fr cmmercial purpse withut permissin f ISCC. Dcument title: ISCC Checklist fr the Cntrl f the Traceability Requirements Apprved by: Date: Issue date: Applicatin date: ISCC Checklist fr the Cntrl f the Traceability Requirements 2 f 20

3 Cntent 1 Intrductin Scpe Nrmative references Verificatin f requirements n traceability Verificatin f the management system Verificatin f general requirements Verificatin f respnsibility and authrizatin Respnsibility f the management Respnsibility and authrizatin fr the traceability Verificatin f system prcedures Verificatin f reprting system and dcumentatin Verificatin f the resurce management Emplyees/persnnel Technical equipment Assessment f mnitring and cntrl Assessment f the cnfidentiality Assessment f the infrmatin requirements fr sustainable bimass Assessment f the general requirements Identificatin f rigin (input infrmatin) Cmpany internal infrmatin Identificatin regarding sales and transfer f prducts Assessing the specific requirements fr the stages f the prductin and distributin chain Farms/plantatins First gathering pint Warehuse Cnversin units ISCC Checklist fr the Cntrl f the Traceability Requirements 3 f 20

4 Suppliers Transprt Assessing the cmpliance with the special prvisins Assessing the transitin perid Assessing ld peratinal units ISCC Checklist fr the Cntrl f the Traceability Requirements 4 f 20

5 1 Intrductin The checklist fr the verificatin f requirements n traceability gives guidelines t the certificatin bdies n hw t verify the requirements accrding t ISCC 203. These guidelines are minimal requirements whse framewrk shall be exceeded by the auditr if required due t Risk Assessment r ther nticeable findings. The Management System shall be established n a plant level and, in case f utsurcing, it shall invlve relevant suppliers, respectively service prviders. 2 Scpe This dcument describes the principal scpes t be cnsidered fr the verificatin f the requirements n traceability and the mass balance system, respectively the system f physical segregatin: (1) Management System (2) Relevant elements f prductin and supply chain a. Agricultural cmpany b. First gathering pint c. Cnversin (besides last interface) d. Cnversin (last interface) e. Supplier f. Strage facility g. Transprt 3 Nrmative references As a basic principal, all relevant ISCC dcuments are valid fr the scpe f applicatin. The nrmative references display the dcuments whse cntents are linked and have t be cnsidered as cnjint pints. Relevant references: ISCC 201 ISCC 202 ISCC ISCC 203 ISCC 204 System Basics Sustainability requirements Requirements fr the prductin f bimass Checklist fr the Cntrl f Requirements fr the Prductin f Bimass Requirements fr Traceability Mass Balance Calculatin Methdlgy ISCC Checklist fr the Cntrl f Requirements n Traceability 5 f 20

6 ISCC 205 GHG Calculatin Methdlgy and GHG Audit 4 Verificatin f requirements n traceability In the verificatin f traceability f sustainable bimass, tw scpes shall be cnsidered: (1) Verificatin f the Management System (2) Verificatin f available dcuments and infrmatin abut definite identificatin f bimass at all levels f the value chain. 4.1 Verificatin f the management system The verificatin f the management system shall be dne n the plant level. In case ne cmpany is respnsible fr ne r mre sectrs in the prductin and supply chain in different plants and lcatins, the verificatin fr every plant and related relevant service prvider shall be carried ut Verificatin f general requirements A verificatin f the management system f the plant cncerning type, cmplexity and vlume f the required peratins must take place. In additin, a verificatin whether the criteria f risk management (see ISCC 207 Risk Management) cncerning the cnfiguratin f the management system have been cnsidered Verificatin f respnsibility and authrizatin Respnsibility f the management Verificatin f, whether and in which manner, the administratin f the plant dcumented the implementatin f the requirements n traceability (e.g., dcument/file 'traceability', bulletin, etc.). Verificatin f, whether the persnnel f the plant, relevant service prviders, custmers and ther interested parties have been prvided with this dcumentatin (e.g., visual check f mailing lists and s, demand f dcuments frm persnnel, relevant service prviders, etc.). Verificatin f, whether a verificatin f traceability cncerning the cmpliance with the requirements (e.g., visual check f inspectin reprts, interview f persnnel, etc.) has been held in regular intervals Respnsibility and authrizatin fr the traceability Verificatin f, whether the cmpany nminated an emplyee respnsible fr the cmpliance with the requirements fr the traceability n the plant (e.g., visual check f jb descriptins, internal infrmatin, rganigram, persnal interview f persnnel). Verificatin f, whether any individuals (emplyees f the cmpany r f relevant service prviders), respnsible fr the implementatin and maintenance f the traceability system, particularly with regards t the fllwing critical check pints (e.g., visual check f jb de- ISCC Checklist fr the Cntrl f Requirements n Traceability 6 f 20

7 scriptins, internal infrmatin, rganigram, persnal interview f persnnel) were nminated: (1) Acquisitin r first gathering f sustainable prducts and identificatin f rigin cnsidering segregatin and/r the determinatin f sustainable prprtin and the accrding greenhuse gas emissins, (2) Cnversin f sustainable prducts r their further prcessing cnsidering segregatin and/r the determinatin f sustainable prprtin and the accrding greenhuse gas emissins, respectively the ptential greenhuse gas saving, (3) Delivery, strage, sale and transprt f sustainable prducts cnsidering their segregatin and/r the determinatin f sustainable prprtin and the accrding greenhuse gas emissins, respectively the ptential greenhuse gas saving, (4) Dcumentatin, issuing f certificates/dcuments and reprting in cnjunctin with the tpics (1) t (3), (5) Implementatin f internal audits and inspectins f cnfrmity. Nte: The respnsibility and authrizatin fr the traceability may be cmbined Verificatin f system prcedures Verificatin, whether system prcedures, respectively wrk instructins fr the fllwing tpics are available in written frm: (1) Descriptin f material flws within the prductin and supply chain f the plant, including the relevant service prviders, (2) Organizatinal structure, respnsibilities and authrizatins cncerning traceability, (3) System prcedures fr the traceability, cvering all requirements f this standard Verificatin f reprting system and dcumentatin Verificatin, whether the fllwing dcuments and reprts fr the relevant perid (generally 1 year) are cmpiled accurately, up t date and cmplete, as well as easily accessible: (1) Current and cmplete list f all suppliers f prducts accrding t BiSt-NachV, respectively BiKraft-NachV (2) Current and cmplete list f all service prviders relevant fr the traceability (3) Delivery ntes, prf f cmpliance with sustainability requirements, respectively partial prf f cmpliance with sustainability requirements fr all incming prducts accrding t BiSt-NachV, respectively BiKraft-NachV (4) Peridical reprting system abut all incming prducts accrding t BiSt-NachV, respectively BiKraft-NachV (perid f max. 3 mnths), (5) Peridical reprting system abut internal prcesses recrded by a mass balance system (e.g., reprts n strage sil, tank tp, perating revenue, by-prducts, prcess lsses, crp yield), ISCC Checklist fr the Cntrl f Requirements n Traceability 7 f 20

8 (6) Delivery ntes, prf f cmpliance with sustainability requirements, respectively partial prf f cmpliance with sustainability requirements fr all utging prducts accrding t BiSt-NachV, respectively BiKraft-NachV (7) Peridical reprting system abut all utging prducts accrding t BiSt-NachV, respectively BiKraft-NachV (perid f max. 3 mnths) (8) Dcumentatin f recrds abut the data transfer t the certificatin system used by the cmpany, t the authrised administratin and the certificatin bdy that audited the cmpany accrding t this standard, (9) Recrds abut internal audits, pssibly ccurred deviatin f cnfrmity, respectively reprts abut actins and their implementatin Verificatin, whether the plant keeps all abve mentined relevant recrds and dcuments fr a perid f ten years (reference date shall be the date f issue f the first certificate, respectively the declaratin f cnfrmity, evidenced by submissin f the certificate, inquiry at the filing department f certificatin system, etc.) Verificatin f the resurce management Emplyees/persnnel Verificatin f, whether there is a training prgram abut implementatin and maintenance f the traceability system (e.g., visual check f training prgram, training subjects, eventually cnsultatin f training supervisr) Verificatin, whether relevant emplyees (plant, service prvider) participated in traceability trainings, r are intended fr a participatin (visual check f training schedule, list f participants, invitatin s, etc.) Technical equipment Assessment f the existence f necessary infrastructure and technical facilities fr the effective implementatin and maintenance f the rganizatin s traceability system at critical cntrl pints (e.g. inspectin f weighing equipment/ flw measure at all input and utput pints f an enterprise, level indicatrs fr strage sils and cntainers) Assessment f mnitring and cntrl Assessment whether the enterprise has cnducted internal audits at intervals f at least ne year (e.g. inspectin f the audit reprt, actin plan and prgress reprt, cnsultatin with the auditr etc.) Assessing whether the reprt f the internal audit has been reviewed by the rganizatin s tp management at least annually (e.g. inspectin f the review reprt, review minutes, cnsultatin with the tp management etc.) Assessment f the cnfidentiality Assessing whether dcuments and all kinds f infrmatin fr traceability - especially regarding suppliers, enterprises and services have been treated cnfidentially and nt been passed n t third parties (e.g. inspectin f address lists and dcuments that have been ISCC Checklist fr the Cntrl f Requirements n Traceability 8 f 20

9 passed n t third parties in cnnectin with traceability, cnsultatin f relevant emplyees abut infrmatin practices). Guidance with respect t risk assessment f the verificatin under 4.1: If the recrds and dcuments described abve are kept accurately, up t date and cmplete as well as easily accessible, the risk must be ranked as regular. If the recrds and dcuments are nt kept accurately and nt easily accessible, the risk must be ranked as medium. If the recrds and dcuments are nt cntinuusly up t date and nt kept t full extent, the risk must be ranked as high. It is up t the auditr s discretin t discntinue the audit if the risk is ranked high and if either the dcumentatin is nt easily accessible r the amunt f unavailable dcumentatin des nt allw fr a prfessinal audit. 4.2 Assessment f the infrmatin requirements fr sustainable bimass The assessment f the infrmatin requirements fr sustainable bimass requires the auditr t take int accunt the risk assessment described abve. In general, the dcumentatin fr a cmplete year must be n hand. The auditr must check the mass balance f the cmplete year (regarding plausibility f the masses as well as regarding the cmpliance with balancing regulatins) and take individual randm samples t check whether the dcuments meet the requirements. If the risk is ranked regular (see risk assessment abve) randm samples frm three successive mnths are sufficient t assess whether the general and the specific infrmatin requirements are met. If the risk is ranked medium, randm samples frm three successive mnths as well as ne cmplete mnth shuld be checked. If the risk is ranked high, three successive mnths shuld be checked cmpletely. Depending n the risk assessment during the audit, the auditr can decide whether t increase r reduce the scpe f the audit and the sample size Assessment f the general requirements Identificatin f rigin (input infrmatin) Assessing whether the fllwing recrds and dcuments are available and cntain the required infrmatin: List f each supplier f sustainable prducts accrding t BiSt-NachV r Bikraft- NachV must be available and cntain the fllwing infrmatin: name, address, certificatin system, certificatin number, persn respnsible fr traceability Fr all incming prducts delivery rders, prf f cmpliance r partial prf f cmpliance with sustainability requirements accrding t BiSt-NachV r Bikraft- NachV must include the fllwing infrmatin: ISCC Checklist fr the Cntrl f Requirements n Traceability 9 f 20

10 The unambiguus identificatin number f the incming delivery The purchasing cntract number fr the delivery The unambiguus registratin number f the certificate and the name f the supplier s certificatin system The type f the incming sustainable prducts The date f delivery f the sustainable prducts The amunt (in tns) r percentage f the incming sustainable prducts (percentage f the ttal amunt in tns) Indicatin whether GHG emissin value has been calculated individually r whether a default value fr the respective prcess has been used Amunt f carbn-equivalent as abslute value (accumulated fr all upstream peratins) in kg CO 2 eq per tn f incming sustainable prduct Mdes f transprtatin and distance frm supplier t cmpany in kilmetres nly in case the CO 2 eq emissins are nt regarded in the annual CO 2 eq emissins f this enterprise. Weighing lgs f strage facilities (ther than cnversin facilities) must include the number f the respective strage facility, sil, cell r tank where the prducts are stred accrding t BiSt-NachV and BiKraft-NachV Weighing lgs f strage facilities fr different custmers must additinally indicate the name f the custmer fr each stred prduct accrding t BiSt-NachV and BiKraft-NachV. Assessing the existence f a purchasing cntract f the audited delivery rders, prf f cmpliance r partial prf f cmpliance with sustainability requirements fr the incming prducts accrding t BiSt-NachV and Bikraft-NachV between the enterprise and upstream interface r enterprise and assessing whether the data are cnsistent r plausible (e.g. fr partial deliveries). Assessing the existence f cntracts with third parties in charge f handling, transprtatin r strage f sustainable prducts and assessing whether the data are cnsistent r plausible (e.g. cmparisn f cmmissined transprtatin service with delivered amunts). Assessment f the validity f the certificates f the suppliers f sustainable prducts at the time f delivery, accrding t BiSt-NachV and BiKraft-NachV, in supprt f the ISCC registry. ISCC Checklist fr the Cntrl f Requirements n Traceability 10 f 20

11 Cmpany internal infrmatin Assessing whether, with respect t cmpany internal prcesses, the fllwing recrds and dcuments are available and cntain the required infrmatin: Dcumentatin which cntains infrmatin abut the kind f internal prcesses (extractin f il, refining, esterificatin, dehydratin, blending, etc.), the kind f incming and utging prducts incl. by-prducts and lsses in the prcess (e.g. flw chart, prcess descriptin). Nte: In general, a detailed analysis f the cmpany internal sub-prcesses is nt necessary; it is ttally sufficient t cnsider the cmpany as Black Bx. Operatin permit (issued by the respnsible authrity) fr the entire plant, n which the dcumentatin f the internal prcesses refers t, and infrmatin n the fixed characteristic figures, e.g. maximum capacity. Peridic reprting system (maximum perid f 3 mnths) which cntains infrmatin n the quantities f incming sustainable prducts int the verall prcess accrding t BiSt-NachV r BiKraft-NachV, and the date, n which they have been fed in, if the incming sustainable prducts are nly partially relevant fr the cmpany s internal prcess. Nte: if all incming prducts are fed int the verall prcess, such a reprting system will nt be necessary. Peridic reprting system abut the yield (amunt in tns) f cmpany s internal prcesses fr the main prducts and relevant by-prducts (in case that they are used fr the allcatin f emissins in GHG calculatin (see als ISCC 205)). Peridic reprting system (maximum perid f 3 mnths) which cntains infrmatin n the quantities f utging sustainable prducts accrding t BiSt-NachV r BiKraft-NachV, and the date, n which they have left the cmpany s internal prcess, if they are nly partially sld r transferred t subsequent interfaces, plants r suppliers. Nte: if all prducts are taken frm the verall prcess and are sld r transferred t subsequent interfaces, plants r suppliers, such a reprting system will nt be necessary. Dcument which cntains the infrmatin n cnversin and allcatin factrs, if they have nt been already integrated int the reprting system mentined abve. Nte: These factrs shuld be based n a lng-term calculatin f average values and nt n daily ptimum values (see ISCC 205). Infrmatin, if the GHG value has been calculated individually r a default value has been used. Dcument which cntains infrmatin abut the average GHG emissins fr the entire cmpany internal prcess fr ne year (certificatin perid). Cntrl f calculatin details in case f individual GHG calculatins ISCC Checklist fr the Cntrl f Requirements n Traceability 11 f 20

12 Nte: The quantities and cnversin factrs used fr the GHG calculatin shuld be identical with thse in the reprting system mentined abve (see ISCC 205) Identificatin regarding sales and transfer f prducts Assessing whether the fllwing recrds and dcuments relevant fr the utput f sustainable prducts are available and cntain the required infrmatin: List f all buyers r receiving parties f sustainable prducts accrding t the German Ordinances BiSt-NachV r BiKraft-NachV is available and cntains infrmatin n names and addresses, Fr all utging prducts, delivery rders, prf f cmpliance r partial prf f cmpliance with sustainability requirements accrding t the German Ordinances BiSt-NachV r Bikraft-NachV are available and must include the fllwing infrmatin: The unambiguus identificatin number f the delivery The purchasing cntract number fr the delivery The unambiguus registratin number f the certificate and the name f the supplier s certificatin system The type f utging sustainable prducts The date f delivery f the sustainable prducts The amunt (in tns) r percentage f the utging sustainable prducts (percentage f the ttal amunt in tns) Indicatin whether a GHG emissin value has been calculated individually r whether a default value has been used Indicatin f the GHG value in kg CO 2 eq per tn f utging sustainable prducts Weighing lgs f strage facilities (thers than cnversin facilities) must include the number f the respective strage facility, sil, cell r tank where the prducts are stred accrding t BiSt-NachV and BiKraft-NachV. Weighing lgs f strage facilities which are service prviders fr different custmers must additinally indicate the name f the custmer fr each stred prduct accrding t BiSt-NachV and BiKraft-NachV. Peridic reprting system (maximum perid f 3 mnths) which cntains infrmatin n the quantities f utging sustainable prducts accrding t BiSt-NachV r BiKraft-NachV, and the date, n which they have left the supplier. Reprt at the end f the year which cntains infrmatin abut the quantities f all utging sustainable prducts. Assessing the existence f a purchasing cntract f the audited delivery rders, prf f cmpliance r partial prf f cmpliance with sustainability requirements fr the utging prducts accrding t BiSt-NachV and Bikraft-NachV between the enterprise and the cus- ISCC Checklist fr the Cntrl f Requirements n Traceability 12 f 20

13 tmer r the subsequent interface, plants r suppliers and assessing whether the data are cnsistent r plausible (e.g. fr partial deliveries). Assessing the existence f cntracts with third parties in charge f handling, transprtatin r strage f utging sustainable prducts and assessing whether the data are cnsistent r plausible (e.g. cmparisn f cmmissined transprtatin service with delivered amunts etc.). Peridic reprting system (maximum perid f 3 mnths) cntaining infrmatin n quantities f incming sustainable prducts, their GHG emissins, cnversin and allcatin factrs, GHG emissins f the cmpany internal prcesses as well as quantities f utging sustainable prducts and their GHG emissins. Cntrl if the mass balance has been calculated crrectly fr tw subsequent perids accrding t the dcument ISCC 204. Cntrl, by means f the reprt at the end f the year, whether the utging quantities f sustainable prducts d nt exceed the amunts f incming prducts (taking int accunt the cnversin factrs). Cntrl if the incming and utging quantities f sustainable prducts described in the peridic reprting system are identical with the quantities described in the reprt at the end f the year Cntrl if the amunts described in the reprting system are identical with the sum f amunts described in the detailed dcuments fr the utging individual deliveries (delivery rders, prf f cmpliance r partial prf f cmpliance with sustainability requirements). In case f a nrmal risk, sampling is cnsidered as sufficient. In case f a medium risk at least tw mnths shuld be cntrlled entirely. In case f a high risk a 100 percent cntrl is apprpriate Assessing the specific requirements fr the stages f the prductin and distributin chain Farms/plantatins Assessing whether a farm/plantatin prvides the fllwing recrds and dcuments and whether these cntain the required infrmatin: List f all fields which are wned r leased by the enterprise cntaining the infrmatin n field numbers, field sizes, field status, crp and yield fr the respective calendar year, classified as pasture, crpland and ther areas (such as cmpensatin area, set aside land etc.), if apprpriate. Prf f the wnership fr all fields by means f attestatins f the respnsible authrity (submissin f the cadastral register r a cmparable fficial dcument, attestatin abut the payment f land taxes) r an equivalent attestatin f a slicitr r bank (e.g. a ntarised sale cntract. In theses dcuments the fields must be unambiguusly identifiable (lcatin map and infrmatin n hectares). In case f leased fields prf by the leasing cntract which has been ntarised by a slicitr, a bank r an fficial authrity. In theses dcuments the wner, leasehlder ISCC Checklist fr the Cntrl f Requirements n Traceability 13 f 20

14 and the fields must be unambiguusly identifiable (names, lcatin map and infrmatin n hectares). In case f ral cntracts they have t be fixed in a written frm ex pst. Purchasing cntracts with all first gathering pints r recipients f sustainable prducts accrding t the German Ordinances BiSt-NachV r BiKraft-NachV. Cpies f the weighbridge dcuments fr all deliveries t the first gathering pint fr the respective calendar year with fllwing infrmatin: Name and address f the first gathering pint Name and address f the farm/plantatin Amunt and kind f the delivered crp Identificatin number f the delivery vehicle (nrmally the license plate number f truck/ trailer) In case f delivery by a transprtatin enterprise, its name and address as well Number f the purchasing cntract with the first gathering pints r the recipient Batch number (can als be running number f the weighbridge dcument) Indicatin whether GHG emissin value has been calculated individually r whether a default value has been used GHG emissin value fr GHG emissins frm the agricultural prductin Infrmatin n the warehuse, sil r cell number where the delivered amunt is stred Mdes f transprtatin and distance frm supplier t cmpany in kilmetres nly in case the CO2eq emissins frm transprtatin are nt regarded in the annual CO2eq emissins f this enterprise. Cpy f the signed self declaratin (the riginal is kept by the first gathering pint). Cntrl whether the yields are identical with the sum f all amunts in the delivery rders. In case f individual GHG calculatins cntrl f the calculatin details (Nte: The amunts used in the GHG calculatins shuld be cnsistent with the yields r delivery rders). Nte: If an auditr bserves increasing nn-cnfrmities by the farms/plantatins, the number f enterprises shall be increased by the factr resulting frm his risk assessment First gathering pint Assessing whether the first gathering pint prvides the fllwing recrds and dcuments and whether these cntain the required infrmatin: List f all delivering farms/plantatins cntaining the infrmatin n names and addresses, ISCC Checklist fr the Cntrl f Requirements n Traceability 14 f 20

15 List f all farms/plantatin which have been audited s far, in case f the vluntary certificatin als infrmatin n certificate number and certificatin system as well, Cmpleted and signed riginals f the self declaratins f all supplying farms/plantatins, accrding t the dcument ISCC r Weighbridge dcuments fr all deliveries by the farms/plantatins fr the respective calendar year with fllwing infrmatin: Name and address f the first gathering pint Name and address f the farm/plantatin Amunt and kind f the delivered crp Identificatin number f the delivery vehicle (nrmally the license plate number) In case f delivery by a transprtatin enterprise its name and address as well Number f the purchasing cntract with the first gathering pints r the recipient Batch number (can als be running number f the weighbridge dcument) Indicatin whether GHG emissin value has been calculated individually r whether a default value has been used GHG emissin value fr GHG emissins frm the agricultural prductin Infrmatin n the strage facility, sil r cell number where the delivered amunt is stred Mdes f transprtatin and distance frm supplier t cmpany in kilmetres, nly in case the CO2eq emissins fr transprtatin are nt regarded in the annual CO2eq emissins f this enterprise. Dcument cntaining the layut f the strage facilities Dcumentatin cntaining infrmatin n the number and capacity f the strage facilities Operatin permit (issued by the respnsible authrity) fr the entire plant Reprt at the end f the year with infrmatin n the quantities f all incming sustainable prducts Infrmatin, if the GHG emissin value has been calculated individually r a default value has been used (nly in case f significant emissins by the enterprise, e.g. by an intensive use f dryers). Dcument which cntains infrmatin abut the average GHG emissins fr the cmpany internal prcess fr ne year (nly in case f significant emissins by the enterprise, e.g. by an intensive use f dryers). ISCC Checklist fr the Cntrl f Requirements n Traceability 15 f 20

16 Cntrl f calculatin details in case f individual GHG calculatins (Nte: The quantities and cnversin factrs used fr the GHG calculatin shuld be identical with thse in the reprting system mentined abve) Warehuse Warehuses are assessed accrding t and If warehuses act as service prviders the purchasing cntract must nt be cntrlled, instead it has t be assessed whether the warehuse prvides the fllwing recrds and dcuments and whether these cntain the required infrmatin: Cntracts with the custmers wh are string and remving the strage, if the warehuse itself is nt wner f the prducts, cntaining the fllwing infrmatin: Declaratin f the custmer that he is wner f the sustainable prducts Declaratin f the custmer that he authrises the warehuse t cnduct mass balances, t issue delivery rders and t apply fr partial prfs f cmpliance with sustainability requirements Assessment whether the warehuse carries ut bkkeeping in the scpe f the mass balance calculatin and whether the GHG emissin values are calculated crrectly especially in case f the transitin frm ne perid t anther Cnversin units Cnversin units have t be assessed accrding t t If a warehuse is part f the cnversin unit, it has t be assessed where apprpriate, if the warehuse carries ut bkkeeping in the scpe f the mass balance calculatin and whether the GHG emissin values are calculated crrectly especially in case f the transitin frm ne perid t anther. If the cnversin unit represents the last interface, it has t be assessed whether all prfs f cmpliance with sustainability requirements have been reprted t the respnsible authrity (database query at the authrity fr the respective certificate number where apprpriate). In case that waste r residual material is used fr the prductin f biliquids r bifuels, the fllwing facilitatins are pssible fr the assessment accrding t t : Fr incming material: List f all suppliers f sustainable prducts accrding t BiSt-NachV r BiKraft- NachV is available and cntains infrmatin n names and addresses, but nt n the certificatin system, certificate number, persnnel respnsible fr the traceability, because their suppliers are nt necessarily subject t certificatin All delivery rders must nly include the fllwing infrmatin: The unambiguus identificatin number f the incming delivery The cntract number f the supplies ISCC Checklist fr the Cntrl f Requirements n Traceability 16 f 20

17 The type f incming prducts (e.g. animal residual material r used cking il) The date f delivery f the prducts The amunt (in tns) Weighbridge dcuments f warehuses have nt t be assessed because they are nt relevant The assessment (remains unchanged) f the existence f a purchasing cntract related t the cntrlled delivery rders fr incming prducts between cmpany and upstream plants r suppliers, and assessing whether the data are cnsistent r plausible (e.g. fr partial deliveries). The assessment (remains unchanged) f the existence f cntracts with third parties in charge f handling, transprtatin r strage f batches f sustainable prducts and assessing whether the data are cnsistent r plausible (e.g. cmparisn f cmmissined transprtatin service with delivered amunts etc.). The Assessment f the validity f the certificates f the suppliers f sustainable prducts accrding t BiSt-NachV and BiKraft-NachV at the time f delivery in supprt f the ISCC registry des nt apply. Fr cmpany internal infrmatin the dcumentatin f allcatin factrs is nt necessary. The ptinal chice between default values and individual calculatin accrding t and is mitted in case f all vegetable r animal waste ils except fr animal ils frm animal by-prducts, which are classified as material f categry 3 in the regulatin (EC) N 1774/2002 f the Eurpean Parliament and f the Cuncil f Octber 3, 2002 laying dwn health rules cncerning animal by-prducts nt intended fr human cnsumptin (ABl. L 273 vm , S. 1), because the GHG emissins have t be evaluated as Zer Suppliers Except fr Germany suppliers have t be assessed accrding t t In Germany it has t be assessed whether the supplier prvides the fllwing recrds and dcuments and whether these cntain the required infrmatin: Reprting system which cntains infrmatin abut all incming prfs f cmpliance with sustainability requirements and abut quantities and the unambiguus identificatin number. Reprting system which cntains infrmatin abut all utging prfs f cmpliance and submitted partial prfs f cmpliance with sustainability requirements and abut quantities and the unambiguus identificatin number. Cntrl f the utging amunts within a perid (maximum 3 mnths) and verificatin that they d nt exceed the incming amunts. ISCC Checklist fr the Cntrl f Requirements n Traceability 17 f 20

18 Assessment, whether all prfs f cmpliance and partial prfs f cmpliance with sustainability requirements have been reprted t the respnsible authrity (database query at the authrity fr the respective certificate number where apprpriate) Transprt The mdes f transprtatin themselves are nt subject t auditing. ISCC Checklist fr the Cntrl f Requirements n Traceability 18 f 20

19 5 Assessing the cmpliance with the special prvisins Transitinal prvisins apply t the transitin perid and t ld peratinal units and may reduce the assessment effrt. 5.1 Assessing the transitin perid The prvisins fr the transitin perid after July 1 st 2010 and prir January 1 st 2011 represent facilitatins fr the whle value chain up t the cmpany which has t fulfil quta bligatins r which brings the prducts int the market. Hwever, in the legal regulatins the pint f harvest and the pint f bringing int market are linked, which is clearly traceable nly in simple value chains, in which the batches can be cmpletely traced frm the first t the last stage f the value chain (see als ISCC 204 Mass balance calculatin methdlgy, ch and 4.3.3) and have determined prcessing times. This is particularly imprtant fr enterprises at the beginning f the value chain which use bimass, which has been harvested prir January 1 st 2010, and which d nt knw when the end prduct will be brught int the market. This causes a high risk t lse the status sustainable after January 1 st 2011 especially in case f strable prducts. The transitinal prvisins are f factual significance fr all cmpanies reprting the GHG emissins r the GHG minimum reductin ptential as well as fr farms/plantatins and first gathering pints which can d withut the requirements fr the prtectin f natural habitats and fr a sustainable agricultural management (see als ISCC 202). Hwever, in this case a prf that the harvesting was carried ut prir January 1 st 2010 has t be added thrughut the value chain. This results in the fllwing effects n the assessments accrding t the ISCC system: Fr the farm/plantatin there are n effects with respect t the assessment by the auditr. Hwever, until the end f 2010 it can sell its Harvest 2009 as sustainable, althugh it des nt cmply with the requirements accrding t 3 BiSt-NachV and Bikraft- NachV and althugh the GHG emissin exceed the upper limiting values set by the Sustainability Ordinance and supplementary regulatins. Fr the first gathering pints: Assessment whether bimass has been declared as sustainable althugh the farmer had nt signed a self declaratin and was nt listed in the list f the first gathering pint accrding t Assessment whether the farmer has dcuments fr this bimass that it had been harvested prir January 1 st 2010 (nrmally by a cnfirmatin f the warehuse where its prducts were stred). Assessment whether the amunt f incming bimass frm Harvest 2009 declared as sustainable is identical with the amunt f utging sustainable bimass, which has a cnfirmatin abut the Harvest Assessment whether the amunt f utging sustainable bimass, which has a cnfirmatin abut the Harvest 2009, includes n infrmatin abut specific GHG emissins. ISCC Checklist fr the Cntrl f Requirements n Traceability 19 f 20

20 Fr the fllwing elements f the value chain it has t be assessed accrding t ISCC 203: whether the amunt f incming bimass frm Harvest 2009 declared as sustainable is identical with the amunt f utging sustainable bimass, which has a cnfirmatin abut the Harvest Furthermre, assessment whether the amunt f utging sustainable bimass, which has a cnfirmatin abut the Harvest 2009, includes n infrmatin abut specific GHG emissins. 5.2 Assessing ld peratinal units Old peratinal units (e.g. il mills, esterificatin plants, hydratin r c-hydratin plants and biethanl plants which went int peratin prir January 23 rd 2008 have t fulfil the same requirements as new peratinal units with respect t traceability, except fr GHG emissins r GHG minimum reductin ptential. Reprting the GHG emissins r GHG minimum reductin ptential, ld peratinal units can chse whether they want t reprt n figures r chse the ptin t state the GHG reductin ptential based n default values r derived frm actual perfrmance data until March 31 st At the time the certificate is issued the auditr has t dcument this fact and reprt it t the ISCC registry. In case f ld peratinal units which d nt want t reprt n GHG emissins r GHG minimum reductin ptential, assessing the calculatin f any GHG emissins is mitted (in the scpe f the mass balance, t). Hwever, in theses cases the auditr has t assess whether during the auditing perid n GHG emissins r GHG minimum reductin ptential have been stated n delivery ntes r prfs f cmpliance with sustainability requirements. Furthermre these peratinal units d nt have t take int accunt different GHG ptentials f the incming prducts when calculating the mass balance. ISCC Checklist fr the Cntrl f Requirements n Traceability 20 f 20