Question 1

What is the Chain of Custody of Mass Balance Credit?

Accepted Answer

Administrative accounting systems track the volume of certified sustainable material entering a production facility without requiring it to be physically separated from conventional stock. Using a mass balance credit allows a mill to sell a specific quantity of finished paper as certified based on the equivalent volume of sustainable fibre it purchased. This mechanism supports the transition toward sustainable sourcing by making use of existing logistics networks.

Question 2

What is the Volume Reconciliation of Mass Balance Credit?

Accepted Answer

Reconciliation happens over a set period during which the total output of certified products must not exceed the total input of certified raw material. When a mill buys one hundred tonnes of fsc certified pulp, it generates a corresponding amount of mass balance credit that it can apply to any batch of paper produced at that site. This approach avoids the high cost of running separate production lines for different fibre types. Documentation must show a clear link between the credits claimed and the physical receipts of raw material.

Question 3

What is the Consumer Transparency of Mass Balance Credit?

Accepted Answer

Labels on the final packaging indicate that the product supports sustainable forestry through this accounting method. While the specific atoms of wood in one box might not be certified, the system ensures that the total market demand for sustainable timber is accurately met by the supply.

Mass Balance Credit

Chain of Custody

Volume Reconciliation

Consumer Transparency

Verifying Mass Balance Recycled Content Claims in Packaging Freight Dossiers

Substantiating Post Consumer Recycled Content Declarations under European Rules

Physical Fiber Verification versus Mass Balance Ledger Accounting in Paperboard Procurement

What the firm knows, published