PETpla.net Insider 12 / 023

MATERIALS / RECYCLING PETplanet Insider Vol. 24 No. 12/23 www.petpla.net 19 scalability and standards to be met, a certification scheme should be chosen that best suits the company. A plan or MVP should be outlined for a system that will enable the company to maintain a reliable record for the chosen certification. A certification body must be found to carry out the audit for the certification of the site(s) and product(s). A practical timetable for implementation must be established, taking into account the operational changes and auditing steps required. What is the checklist to consider for its quick implementation? To ensure the proper implementation of the mass balance approach, there are several certification schemes, all aimed at maintaining its integrity. Although these systems have different frameworks, what they have in common is that they require comprehensive documentation and reporting of material inputs and outputs. Establishing a robust documentation and reporting system is crucial to maintain trust in the mass balance approach. According to ISO 22095:2020, an accounting system must be employed to track the flow of materials throughout the process where the mass balance approach is applied (excluding energy sources). To ensure the credibility of the material allocation process, an independent third party, often a certification body, must conduct an audit. This includes verifying the accounting system, materials used, and reporting procedures. Periodic reporting is essential to maintain continuous compliance. The overall balance, ensuring that output credits do not exceed input credits, must be reported regularly within the designated accounting period. When trading materials between companies, sustainability declarations are required.

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