Mass Balance Ledger

Balancing Procedure

Administrators record every delivery of certified board or pulp and assign it a credit value based on the weight. When a job is produced, the corresponding credits are deducted from the balance. This system requires a strict audit trail that identifies the purchase invoices and the sales invoices for every transaction.

If the ledger shows a zero balance, the company cannot make any further certified claims until new material is purchased. The ledger must account for production waste to ensure the output weight is realistic relative to the input weight. Credits typically have an expiry date of twelve months from the time of purchase.

Compliance Audit

Third party auditors review the ledger annually to verify that the math is correct and that no double counting has occurred. This verification provides the trust necessary for brands to use sustainability logos on their packaging.