Where do I find information on the requirements related to mass balance?

Please review the ISCC EU system document 203 and ISCC PLUS system document, chapter 9.4.3.

The requirements described in this document apply to all elements of the supply chain of sustainable materials that have to be covered by certification (farms or plantations, point of origins of wastes and residues, first gathering points, central offices, collecting points for waste and residues, processing units, and traders and storage facilities).

ISCC PLUS System Document (v3.3, valid from 31 August 2021 until 05 March 2024)

ISCC PLUS System Document (v3.4.1, valid from 01 September 2023, mandatory from 06 March 2024)

This document presents the ISCC PLUS certification system, including governance, system basics and the certification scopes. In case of any inconsistency between the English version and the Japanese translation, the English language version shall prevail and be deemed binding on parties involved.