Content:

1. ISCC PLUS

The System Update is mandatory for all ISCC System Users, ISCC Auditors and cooperating Certification Bodies.

1. ISCC PLUS

1.1 Updated Template for Sustainability Declarations and Corresponding Guidance Document

We have updated the template for ISCC PLUS sustainability declarations (SDs) to reflect the following changes based on the standalone ISCC PLUS System Documents:

• Alignment with the chain of custody methods
• Alignment with recent developments under the mass balance chain of custody method
• Provision for reflection of input characteristics
• Provision for extent of input compensation
• Provision for multi-site credit transfer applied upstream or by System User
• Annex for additional product information and add-on related information
• Updated material list

The updated template (v4.0) and the corresponding guidance document are available in the client section (login required).

System Users are required to include the updated mandatory information by 1 January 2027.

1.2 New Templates for Sustainability Declarations for Raw Materials and CO₂

We herewith introduce two new templates for sustainability declarations (SD).

The new SD template for the delivery of raw materials shall only be used by, and is valid for, the following entities:

• Individually certified Points of Origin, Farms/Plantations, and Forest Sourcing Areas
• Collecting Points
• First Gathering Points
• Points of Origin, Farms/Plantations, and Forest Sourcing Areas covered under Central Offices

The new SD template for the delivery of CO₂ shall be used by entities delivering atmospheric, post-industrial, and biogenic (bio and bio-circular) CO₂. Atmospheric and post‑industrial CO₂ do not fall under an existing raw material category under ISCC PLUS. With this new SD template, outgoing deliveries of CO₂ (involving atmospheric and post‑industrial CO₂) shall be declared accordingly.

If such CO₂ is further processed, please refer to Chapter 6.4.5 in ISCC PLUS System Document 203-2 ”Chain of Custody” for additional requirements.

System Users are required to include the updated mandatory information by 1 January 2027.

1.3 List of Material Eligible for ISCC PLUS Certification (“ISCC PLUS Material List”)

The ISCC PLUS material list has been updated. The newly added and revised materials are marked in bold.

In addition, the following clarifications and updates have been introduced:

• High-risk materials indicated with ‘*’The raw materials marked with an ‘*’ in the table 1 are classified as high-risk materials. For audits of Collecting Points, Central Offices, and individually certified Points of Origin, a high-risk level must be applied when these entities handle high-risk materials (please see ISCC PLUS System Document 204 “Risk Management”). The application of this requirement will become mandatory from 1 January 2027, based on the standalone ISCC PLUS System Documents.
• Clarification on handling high-risk materials from ISCC EU and ISCC CORSIA material lists.
• Clarification on prefixes used for ISCC EU material categories that are not applicable to ISCC PLUS materials. The application of this requirement will become mandatory from 1 January 2027 based on the standalone ISCC PLUS System Documents.

1.4 Launch of the ISCC PLUS Add-on Aligned with EN 15343

We are pleased to announce the launch of the ISCC PLUS add-on which is aligned with EN 15343. This add-on applies only to raw materials, intermediates, and final products derived from mechanical recycling activities and using either the chain of custody option physical segregation or controlled blending.

The relevant requirements of EN 15343 are included in the ISCC PLUS System Documents and in the ISCC PLUS Add-on Document “EN 15343”, which outlines the specific criteria and procedures covered by this add-on. Please note that the requirements are already integrated in the ISCC PLUS audit procedures and in the Audit Procedure System (APS).

The ISCC PLUS self-declaration for recycling according to EN 15343 (v1.0) is available here in the client section and must be provided by Points of Origin to certified companies using this add-on. The updated ISCC PLUS sustainability declaration (v4.0) includes necessary information according to EN 15343, which must be forwarded along the supply chain.

Please note the following important information regarding accreditation:

• The ISCC PLUS EN 15343 add-on is not applicable in regions where national regulations mandate the Certification Body to be accredited in accordance with EN 15343, such as Spain. Under the current Spanish legal framework, the ISCC PLUS EN 15343 add-on cannot be used to demonstrate compliance with the Spanish Law 07/2022. We will keep stakeholders informed about any updates regarding the process of suitability for accreditation and the potential applicability of the add-on in additional markets.

For markets or countries where alignment with the EN 15343 standard is sufficient to demonstrate compliance, the ISCC PLUS EN 15343 add-on may be used.

For any questions or further information, please contact the ISCC PLUS team.

1.5 Acceptance of ISCC Canada CFR Certified Material under ISCC PLUS

Materials certified under ISCC Canada CFR are now accepted under ISCC PLUS. This integration enables System Users to supply agricultural or forest biomass feedstocks certified under ISCC Canada CFR into ISCC PLUS-certified supply chains, maintaining full traceability and compliance with the ISCC PLUS scheme requirements.