ISCC PLUS is a voluntary certification that tracks whether bio-based and circular materials actually end up where companies say they do. It uses a mass balance approach, essentially accounting for sustainable feedstocks as they move through a supply chain rather than physically separating them at every step. The scheme builds on ISO 14067 and EU RED II requirements.

ISCC PLUS covers the materials side of sustainability (Scope 3), not the energy side (Scope 2). But the two overlap in practice. Companies going through ISCC audits often need to prove that the energy used in production came from renewable sources as well. That means buying and cancelling Energy Attribute Certificates, either Guarantees of Origin in Europe or RECs in North America, through registries or integrated platforms like Soldera's Virtual Accounts.

The audit angle is where it gets practical. If a company claims renewable energy use but can't show cancellation certificates through a recognised registry, that claim won't hold up.