Approach to ISCC

ISSC

ISCC (International Sustainability and Carbon Certification) PLUS is certification for sustainable materials applying to chemicals, plastics and resins, foods and feeds, as well as biofuel outside of the EU and non-bio based renewable energy. In ISCC PLUS system, we can confirm the input raw material categories (bio-/bio-circular/circular[1]) , can trace and properly manage the route and the material balance[2] between inputs/loads and outputs/unloads in all the process[3] from Farm Plantation (applicable to bio-category: the point where raw materials are extracted; where in bio-circular/circular category: Point of Origin or the point where disposal and residue are generated), First Gathering (Collecting), Processing from raw materials into products (Recycling or Reprocessing), Storing and Transporting the product to Market.

Sustainable material-based chemicals can contribute to the development of a circular economy, and such chemicals have the possibility of contribution to the reduction of greenhouse gas emission, through the assessment of the GHG emission and then the delivery it to the next users. Oxalis Chemicals Ltd., thus, registered with ISCC PLUS on the 28th of February, 2022 (No. ISCC-Reg-12274), and was certified on the 15th of June, 2022 (the 1st certificate number: ISCC-PLUS-Cert-DE100-12274122). Since then, it has been renewed annually, and the renewal process in 2026 was completed (the latest renewed certificate number: ISCC-PLUS-Cert-DE100-12274126, valid from the 15th of June, 2026 to the 14th of June, 2027).
In addition, from the 1st of January, 2027, ISCC PLUS will be separated from ISCC EU (a certification for biofuels within the EU). New options will be added in mass balance management (1. rolling average percentage method – proportional attribution, 2. credit method – free attribution), etc., and following the introduction of such options, more items are required to report in the newest version of the Sustainability Declaration (Ver. 4.0-1, it will also be valid from the 1st of January, 2027).

Note
  • Raw Material Categories - Classifications and Examples

    • Bio” category: Raw materials derived from biological resources such as plants and animals, including those derived from agriculture and forestry (e.g. agricultural products such as sugarcane and corn, palm oil, wood), those derived from fisheries (e.g. by-products from seafood processing). Also, such “bio (biomass)“ raw materials should be sustainable (e.g. these raw materials are not applied to food or feed, and they are also applied to prevent deforestation.)
    • “Bio-circular” category: Raw materials or residues generated and discarded as a byproduct resulting from human or industrial activities, including industrial and agricultural residues (e.g., waste molasses, palm oil milling effluents), post-consumption residues (e.g., waste cooking oil), forestry residues.
    • “Circular” category: Recycled or alternative raw materials to reduce fossil-resource dependence, including recycled materials derived from the circular economy (e.g., chemically recycled materials from collected waste plastics), including raw materials using non-biotic renewable energy (e.g. hydrogen and e-methane synthesized applying electricity derived from renewable energy), renewable carbon (e.g., materials produced using captured CO2).
  • That’s known as "mass balance approach".

  • "Chain of Custody".

  • In the case of ISCC PLUS, the information about greenhouse gas emission is voluntary by the upstream in the chain of custody, and they can disclose that as the add-on of Sustainability Declaration (can be shown on the Annex from the newest template v4.0-1, valid from the 1st of Jan. 2027). When available, the downstream can assess the reported values and deliver those to the next users.

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