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.
Multi-Site Credit Transfer
Resource Sharing
Logistics arrangements for certified companies allow for the movement of sustainability credits between different facilities within the same organization. The use of multi-site credit transfer enables a company to purchase certified pulp at one mill and use the resulting credits to sell certified paperboard from another site. This flexibility helps large corporations manage their inventory and meet customer demand for certified products across different regions.
Centralized Management
A central office oversees the credit accounts for all participating locations and ensures that the total balance remains positive. Each site must be part of the same multi site certificate and operate under a unified management system that tracks all inputs and outputs. When a transfer occurs, it is recorded in a central ledger that shows the origin of the credits and the destination where they will be applied.
This process is strictly regulated to prevent the double counting of the same credits at different locations. Auditors check these internal transfers as part of the annual review of the entire organization.
Supply Optimization
Balancing credits across sites reduces the need for expensive shipping of physical certified material between plants. This efficiency supports the more widespread availability of certified packaging in the global market.