Content:

1. ISCC Webinar – System Update Summary Q1/Q2 2024
2. ISCC EU
3. ISCC PLUS
4. ISCC CORSIA

The System Update is mandatory for all ISCC system users,
ISCC auditors and cooperating certification bodies.

1. ISCC Webinar – System Update Summary Q1/Q2 2024 

Date: 3 July 2024, 01:00 – 02:30 pm CEST 

As an additional service for our system users, ISCC auditors and other stakeholders, we offer a new webinar series in 2024. The first ISCC Webinar “System Update Summary Q1/Q2” will take place on 3 July 2024. It is designed to provide an overview on all recent changes and will cover all System Updates sent from 1 January – 30 June 2024.  

Participants will have the opportunity to ask specific questions about the presented System Updates on the interaction platform Slido. Furthermore, for your convenience, we will make the presentation and recording available on our website shortly after the webinar. This will allow you to revisit the content anytime. 

Please note that all ISCC system users, ISCC auditors and cooperating certification bodies are still required to read the System Updates and implement new requirements promptly as some changes and updates are effective immediately or within a narrow timeframe. 

2. ISCC EU

2.1 Update: Certificates Have to Reflect Actual Material Flows and Business Activities 

Following feedback and discussions with various stakeholders, we have revised the following requirements:

In case no activities under a certified scope were carried out in the previous certification period, the scope cannot be included in the new certificate. The following adjustments can be applied with immediate effect: 

Scopes 1: individually certified Points of Origin (other than Farms/Plantations), Collecting Points, Central Offices (Point of Origin): 

• The requirement remains in force, i.e. it is not possible to include the scope on the new certificate if no materials were handled under the scope in the previous certification period. Processing units also certified under the scope Point of Origin also fall under the scope of this requirement, i.e. a recertification as point of origin is not possible if there were no activities in the previous certification period under this scope. 

Scopes 2: individually certified Farms/Plantations, First Gathering Points, Central Offices (Farm/Plantation), Processing Units: 

• Recertification of scope is possible even if there were no activities in the previous certification period 
• Material annex is kept empty except for statement “No materials were handled as sustainable since the previous certification” 
• If the system user can provide evidence about upcoming activities the certification body adjusts the material annex accordingly  

Scopes 3: Traders/Traders with Storage, Warehouses, Logistic Centres, ETBE/MTBE plants: 

• Recertification is possible even if there were no activities in the previous certification period (note: no annex with materials has to be issued for certificates under those scopes) 

Guidance for auditors:
When issuing such certificates in the HUB, please select the option “no materials handled as sustainable since the previous certification period” from the list of materials for input material, raw material, and output material. For GHG information, please select “N/A” (for not applicable). 

2.2 Guidance Document “Waste and Residues from Palm Oil Mills” 

We have updated the ISCC Guidance Document “Waste and Residues from Palm Oil Mills” (v3.1). The document now reflects the requirement that palm oil mills acting as Point of Origin for liquid waste and residue materials must obtain an individual certification. This requirement has been in force since 1 August 2023.  

The new version of the guidance document is effective immediately. 

2.3 Application of Cap on Claims of Emissions Savings from Soil Carbon Accumulation (e_sca)

The RED II allows the use of emission savings from soil carbon accumulation through improved agricultural management. These emission savings are called e_sca. The Implementing Regulation (EU) 2022/996 introduced a cap on the size of possible e_sca claims. The following clarification specifies when the cap must be applied. Please find more information on e_sca in the ISCC EU System Document 205 “GHG Emissions”, Chapter 4.3.3.

We have received confirmation from the European Commission that the caps on annual claims of emission savings from soil carbon accumulation due to improved agricultural management (e_sca) as outlined in Annex V of the Implementing Regulation (EU) 2022/996 do not apply to biomass for which e_sca was claimed before 29 December 2023. This is irrespective of whether the final biofuel was produced before or after that date.  

Guidance:
First Gathering Points, Central Offices or individually certified farms/plantations make e_sca claims on the sustainability declarations for outgoing biomass. For such sustainability declarations issued with an e_sca claim before 29 December 2023, the above approach applies. If the date of the sustainability declaration issuance cannot be verified as being on or before 29 December 2023, the e_sca caps must be applied according to Implementing Regulation (EU) 2022/996 by the producer of the final fuel. 

3. ISCC PLUS

3.1 Update: Certificates Have to Reflect Actual Material Flows and Business Activities

Apart from the scope Processing Unit, the same requirements apply as under ISCC EU – please refer to agenda point 2.1 above.  

The scope Final Product Refinement encompasses the same requirements as Scopes 2: 

• Recertification of scope is possible even if there were no activities in the previous certification period 
• Material annex is kept empty except for statement “No materials were handled as sustainable since the previous certification” 
• If the system user can provide evidence about upcoming activities the certification body adjusts the material annex accordingly

Exception for Processing Units:
The requirements stated in the System Update from 5 May 2023 shall be applied (not the ISCC EU requirements): 

“For Processing Units certified under ISCC PLUS, materials which will potentially be processed or produced at the audited site can be indicated on the material annex of certificates. Precondition to indicate a material on the ISCC PLUS certificate annex of a Processing Unit is that it is chemically/technically possible, and it is actually aimed at processing the indicated incoming material or producing the indicated outgoing intermediate or final product during the validity of the upcoming certification period. However, the certificate of a Processing Unit certified under ISCC PLUS does not have to be removed by the CB for the upcoming certificate if it is detected in an audit that no material was processed in the previous certification period.” 

4. ISCC CORSIA

4.1 Update: Certificates Have to Reflect Actual Material Flows and Business Activities 

Under ISCC CORSIA, the same requirements apply as under ISCC EU – please refer to agenda point 2.1 above. 

4.2 Audits to Be Conducted to a Reasonable Assurance Level

We wish to remind you that under ISCC CORSIA, certification bodies are required to conduct audits to a reasonable assurance level. Please find more information in the ISCC CORSIA 204 System Document “Audit Requirements and Risk Management”, page 10. 

4.3 Clarification on Carbon Capture and Storage (CCS), Carbon Capture and Replacement (CCR), and Soil Carbon Accumulation under ISCC CORSIA

Please note that calculating and applying GHG emissions savings from soil carbon accumulation via improved agricultural management, as well as emissions savings from CO₂ capture and replacement and CO₂ capture and geological storage is presently not yet possible under ISCC CORSIA. Work is ongoing at ICAO level to develop and implement the provisions related to these items. Once finalised by ICAO, ISCC will update its ISCC CORSIA standard accordingly to allow for these items to be considered in the certification. 

4.4 Clarification on Co-processing

We confirm again that co-processing of SAF under ISCC CORSIA is possible, as communicated via the System Update from 18 December 2023. The currently applicable requirements for co-processing under ISCC CORSIA are laid down in in the ISCC CORSIA 203 System Document “Traceability and Chain of Custody”, section 4.4.4.

4.5 Clarification on Low Land Use Change (LUC) Risk Certification

We kindly ask certification bodies to proactively inform ISCC in case a request for low LUC risk certification under ISCC CORSIA is received from an ISCC System User. 

4.6 Update of ISCC CORSIA Chain of Custody Audit Procedure 

The ISCC CORSIA chain of custody audit procedure has been slightly updated to include audit questions required for accurate determination of the system user’s total annual turnover and invoicing data. 

4.7 Update of ISCC CORSIA List of Materials

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

This update reflects the new materials included by ICAO in the CORSIA Positive List (as included in the CORSIA Methodology for Calculating Actual Life Cycle Emission Values document) as well as in the CORSIA Default Life Cycle Emission Values document. 

We also wish to remind you that, in the Main Audit Report (MAR), Summary Audit Report (SAR) and certificate annex, it is mandatory to use the exact wording of the raw materials as well as intermediate and final products as stated in the ISCC CORSIA list of materials. 

4.8 New ISCC CORSIA Self-declaration for Used Cooking Oil (UCO)

As of today, it will be mandatory to use the “ISCC CORSIA Self-Declaration for Points of Origin Generating Used Cooking Oil” instead of ISCC Self Declaration for UCO for ISCC EU. This update has been made to tailor the required information based on the ISCC CORSIA requirements. 

If you have any questions, please contact us via our contact form on the ISCC website.