Chain of Custody Credit Allocation Ledger Audit Procedures
Verify credit allocation ledgers by auditing dock scale moisture corrections, empirical conversion yield factors, and the rolling 24-month expiration limit.
FSC Recycled Credit
Claim Category
Certification claims for products made from reclaimed materials identify the proportion of waste used in the manufacturing process. The fsc recycled credit label allows a manufacturer to sell a specific volume of product as certified even if the physical fibres in that specific batch are not all recycled. This system relies on a credit account where every tonne of reclaimed material purchased creates a corresponding credit for sale.
Accounting Mechanism
Mills calculate the available credits by applying a conversion factor to the dry weight of the incoming waste paper. These credits are stored in a ledger and can be used to cover sales of finished paper or board within the same product group. The system allows for flexibility in production while ensuring that the total amount of certified product sold never exceeds the amount of recycled material that entered the mill.
This method is particularly useful in large scale operations where keeping recycled and virgin fibres completely separate is technically difficult. Documentation must show a clear link between the input purchase and the output sale.
Market Application
Packaging buyers use these claims to meet corporate sustainability targets for circularity. This label provides assurance that the product supports the use of recovered fibre in the global supply chain.