Additionality
Determination of whether an intervention, such as increased demand for a product or the creation of a new project, has an effect (i.e. increased impact) when compared to the baseline (i.e. absence of such demand or project)
Attribution
Assignment of specified characteristics to outputs or part of outputs (Source: ISO /DIS 13659)
Audit
Systematic, independent, and documented process to obtain and evaluate audit evidence objectively to determine the extent of audit criteria fulfilment (Source: ISO 19011:2011)
Book
Generation of Book and Claim certificates corresponding to the exact quantity of certified material with specified characteristics
Book and Claim model
Chain of custody model in which the administrative record flow does not necessarily connect to the physical flow of material or product throughout the supply chain (Source: ISO 22095:2020)
Certificate
Administrative document that is issued, tracked, and retired within a book and claim system, the ownership of which confers the unique right to claim consumption or use of specified characteristics upon retirement (Source: ISO/DIS 13662:2025 – Referred to as “Transferrable instrument with entitlement to claim (TIEC)”)
Chain of Custody
Process by which inputs and outputs and associated information are transferred, monitored, and controlled as they move through each step in the relevant supply (Source: ISO 22095:2020)
Claim
Declared information regarding the specified characteristics of a material or product (Source: ISO 22095:2020)
Credit
Representation of the quantity of attributable units with entitlement to claim the ownership of specified characteristics (Source: ISO /DIS 13659)
Double-counting
Accounting for inputs or outputs or specified characteristics more than once (Source: ISO 14050:2020)
Emission categories
Scope 1 emissions include the direct emissions from assets that are owned or controlled by the reporting company
Scope 2 emissions are indirect emissions from the production and distribution of electricity, heat and steam purchased by the reporting company for use in its own logistics sites, electric vehicles or other owned assets requiring electricity
Scope 3 emissions are indirect emissions from the reporting company’s supply chain
(Source: GHGP)
Non-proportional Mass Balance
Equivalent to the mass balance credit method applying non-proportional attribution (ISO/DIS 13662)
Functional unit
Unit of reference for the certificate, emissions being measured against it
Fungibility
The property of a certificate to be interchanged with other certificates
Input
Material or product that enters the organization or part of the organization (Source: ISO /DIS 13659)
Mass balance model
Chain of custody model in which materials or products with a set of specified characteristics are mixed according to defined criteria with materials or products without that set of characteristics.
For the mass balance model two implementation methods are specified, rolling average percentage method (“Proportional”) and credit method (“Non-proportional Mass Balance”). (Source: ISO 22095:2020 – modified)
Output
Material or product that leaves an organization or part of an organization (Source: ISO 22095:2020)
Primary data
Quantified value of a unit process or an activity obtained from a direct measurement, or a calculation based on direct measurements at the original source
Registry
Digital application with a data storage system for the purpose of registering, holding, transferring, and retiring Book & Claim Units (BCUs) in association with ownership information
Residual mix
Attributes of products or materials, within the boundary of a book and claim system, for which no certificates are retired nor specified characteristics allocated within any other reliable tracking system (Source: ISO /DIS 13659 – modified)
Verification
Confirmation of a claim, through the provision of objective evidence that specified requirements have been fulfilled (Source: ISO/17029:2019)