Overview
ISO 22095-3:2026 establishes internationally recognized requirements and guidelines for the application of the book and claim chain of custody (CoC) model. Developed by the International Organization for Standardization (ISO), this standard is applicable to any type of material, product, or process where specified characteristics need to be attributed throughout a value chain, particularly when physical segregation is not feasible. By providing a harmonized approach, ISO 22095-3:2026 ensures enhanced transparency, credibility, and traceability for claims supported by the book and claim model across industries.
This standard is part of the broader ISO 22095 series, which covers general chain of custody terminology and models. ISO 22095-3:2026 specifically addresses the unique nature of book and claim systems, defining operational boundaries, administrative procedures, and communication requirements.
Key Topics
- Book and Claim Model Definition: This model enables the assignment of specified characteristics to materials or products via administrative records, known as transferrable instruments with entitlement to claim (TIECs), without requiring a physical link to the product flow.
- Differentiation from Mass Balance: The document details differences between book and claim and other CoC models, particularly mass balance, clarifying that TIECs can be traded independently from physical goods, whereas mass balance credits are typically linked to material movements.
- System Boundaries: Requirements for defining geographic, temporal, and market-based boundaries within which TIECs are valid, including necessary limitations set by sector or regulator.
- Attribution and Conversion Factors: Guidelines for how specified characteristics are quantified and attributed using TIECs, incorporating conversion factors to ensure credible claims.
- Recordkeeping and Data Management: Establishment of roles and procedures for parties responsible for maintaining the integrity and traceability of TIECs through issuance, transfer, and retirement.
- Transparency and Communication: Requirements to prevent double counting, ensure unique TIEC issuance, and support substantiated market claims with clear documentation.
- Limitations: Guidance on where the book and claim model is unsuitable, such as for traceability of safety-critical characteristics in food or pharmaceuticals.
Applications
The book and claim model, guided by ISO 22095-3:2026, is highly relevant for industries and systems where physical segregation of specified characteristics is impractical, costly, or impossible. Typical application areas include:
- Sustainable Energy: Tracking the use and trade of renewable energy certificates within energy grids where renewables and conventional energy sources are physically blended, facilitating credible greenhouse gas (GHG) reduction claims.
- Commodity Supply Chains: Enabling the trade of sustainability attributes or carbon credits in global supply chains for products like palm oil, cocoa, or sustainable fuels, where commingling is common.
- Corporate Sustainability Reporting: Supporting organizations in making market-based claims about the purchase and use of products with specific social or environmental benefits, following transparent and auditable protocols.
- Incentivizing Investment: Allowing organizations to support sustainability projects outside their direct operations by purchasing TIECs, thereby incentivizing broader reduction activities and sustainable innovation across multiple value chains.
ISO 22095-3:2026 provides a common framework for organizations, certification schemes, and regulators to implement robust and transparent book and claim systems, aligning market expectations with credible sustainability communication.
Related Standards
To ensure full alignment and interoperability, organizations should also reference the following standards:
- ISO 22095:2020 - Chain of custody - General terminology and models. Provides foundational definitions and principles for all chain of custody systems.
- ISO 14050:2020 - Environmental management - Vocabulary. Useful for understanding terms related to sustainability characteristics and verification.
- ISO/IEC 17029:2019 - Conformity assessment - General principles and requirements for validation and verification bodies.
- ISO 22095-2:2026 - Chain of custody - Requirements for the mass balance model.
Implementing ISO 22095-3:2026 helps organizations bolster the credibility, comparability, and transparency of their sustainability claims, enhancing trust among stakeholders across global markets.
