Make one ISCC GHG inventory for a biodiesel producer requires a life cycle vision (LCA) and simultaneous compliance with calculation rules, traceability and verification. At ISCC EU (and also at ISCC PLUS, if applicable), the method follows the structure of RED II, adding up the steps eec (crop), he (Earth Use Change), ep (processing), etd (transport and distribution) e eu (use), with possible credits/adjustments (bait, eccs, eccr) — all expressed in gCO₂e/MJ.
1) What exactly is Ep (processing) and why does it weigh on biodiesel?
O Ep covers emissions within the plant: electricity and heat consumption (steam/biomass/gas), auxiliary fuels (internal diesel/gasoline), solvents (ex.: n-hexano), reagents (NaOH, H₂SO₄, KOH), enzymes, process water and effluent treatment, in addition to system losses and purges. O ISCC 205 describes that the operator must collect primary data from the entire process (not only from the “biodiesel part”), to use emission factors (FE) e lower calorific values (PCI/LHV) according to official lists and document auditable evidence (invoices, mass/energy balances, utility reports).
For those FE e LHVs, the regulatory reference in the EU is the Implementing Regulation (EU) 2022/996: its attachments bring default values (Standard Values) and rules for using real values. In general, when the operator calculates “current values” (current), the FE of fuels, electricity and inputs must come from Annex IX (or from recognized bases aligned with it) and be applied to measured quantities no inventoried period.
2) Allocation between biodiesel (oil) and co-products (bran/glycerin)
Biodiesel is a process multifunctional: in addition to the main product (oil converted to FAME, HVO, etc.), there are co-products (bran, glycerin, torta, distillates). RED II solves this by energy allocation (based on LHV/PCI from each exit), both for the default values as for the calculations with current data. In practical terms, after adding the emissions from Ep, the plant distributes the total to each output proportional to the energy contained (MJ) of each product. This principle is central to biodiesel pathways (Soy, rapeseed, palma, macaúba, etc.).
3) Two supply realities: (A) farms under company control vs. (B) buy 100% from third parties
A) Company controls the farms (vertical chain)
- Field Data (eec): the company collects primary cultivation data (agricultural diesel, fertility N-P-K, limestone, irrigation, defensive, waste and management), in addition to areas and land use history (for he). Thereby, can calculate eec per plot/supplier and, if applicable, he (DLUC) robustly.
- Benefits: greater precision for eec/el, possibility of proving good practices (synthetic N reduction, diesel efficiency, fire control), e direct traceability for Auditorias ISCC.
- Risks/controls: to maintain consistent data systems, sampling, geospatial evidence, coherent FEs and periodic internal checks (MRV) to ensure replicability of audited numbers.
- Ep and allocation: and you don't, consumption is measured by cost center (vapor, electricity, solvent, reagents, enzymes, effluents). The 2022/996 for FE/LHV and, at the end, allocates for energy between biodiesel and coproducts (ex.: bran).
B) Company buys 100% from outsourced farms (“merchant” chain)
- Field Data (eec): the plant depends on certified supplier declarations (Sustainability Declarations) and/or of default values when the route is eligible. In so many cases, the operator does not calculate eec/el internally — receives numbers from the supplier ISCC-certified.
- Conformity: all links that “produce/collect/process/store/sell” sustainable material must be covered by an ISCC certificate; when missing real data, this needs to stay clear us delivery documents, so as not to break the consistency of “actuals” downstream.
- Ep and allocation: the operator continues thanks to calculate your Ep with plant data (consumption, FEs do 2022/996), One of the United Nations Sustainable Development Goals is to ensure sustainable patterns of production and consumption – the energy allocation remains identical.
In both scenarios, ISCC GHG inventory robust = measured primary data + Regulatory FEs/LHVs + auditable traceability.
4) How to assemble the EP step by step (practical checklist)
- Define the period (normally 12 months).
- Close the mass/energy balance: tickets (grain/oil/alcohol/catalyst/solvent/enzyme/water) and outputs (biodiesel, bran/pie, glycerin, waste).
- Collect consumption with traceable sources:
- Electricity: kWh purchased/generated; apply FE according 2022/996 (or equivalent documented national base).
- Heat/steam/fuels: MJ or kg/l; official FE of 2022/996.
- Solvents and chemicals: kg and FE per kg; prioritize official lists e supplier records when allowed.
- Process water and effluents: m³ and FE aligned to recognized LCA bases (What ecoinvent), when covered within the system limit; document hypotheses.
- Turn everything into CO₂e: multiply quantities by FE correct (consistent units).
- Some o Ep total (kg cooe).
- Energy allocation: calculate o LHV/PCI of the exits (biodiesel, bran/pie, glycerin etc.), some us MJs e rate the Ep proportionally.
- Normalization: Report kgCO₂e/kg and/or gCO₂e/MJ of the main product, according to market/regulation.
- Internal check: cross-checks, invoice reconciliation, comparison with previous harvests and audit trails ISCC 205.
5) The role of default values and when to use them
A RED II it from 2022/996 make available default values (default e disaggregated default). They are useful when:
- there is insufficient data primaries in the chain (e.g., supply 100% outsourced with incomplete data),
- O production path is clearly covered by the annexes, e
- the operator meets the eligibility conditions of using the default.
In other cases (or to search better performance), recommended current value (actual value), since consistent and verifiable along the chain.
6) Good practices that reduce Ep (and the total E)
- Lower carbon intensity electricity (contracts, PPAs, renewable self-production) e electrical efficiency (engines, VSDs, heat recovery).
- Steam/heat optimization (insulation, reboilers efficient, thermal integration).
- Solvent management (n-hexane recovery, loss control).
- Green chemistry and optimal dosage (enzymes/catalysts with lower FE per kg).
- Water and effluents: reduction of consumption and efficient treatment (lower indirect emissions); use FEs from recognized bases (ex.: ecoinvent) when relevant and in accordance with ISCC rules.
7) How to present the result to the market (and the auditor)
The final dossier must show: system boundary, methodology (RED II/ISCC 205), FE/LHV fonts (2022/996), auditable raw data, calculation tables (Total and allocated ep), standardized indicators (co₂e/mj; kgCO₂e/kg or per dry ton), One of the United Nations Sustainable Development Goals is to ensure sustainable patterns of production and consumption – the ISCC chain of custody (declarations and certificates from suppliers). This enables validation by an independent auditor and the correct issuance of the Sustainability Declaration with declared GHG.
Conclusion
Want the company control the farms, he wants buy everything from third parties, the path to a ISCC GHG inventory robust is the same: quality data, official factors (2022/996), energy allocation e auditable traceability according to the ISCC 205. This ensures international comparability (co₂e/mj), meets market demands and creates a cycle of continuous improvement in Ep and total E results.
We have a senior team, specialist in ISCC GHG inventory, that dominates the practical application of ISCC 205 (RED III methodology) and verification rules along the chain — from eec/el in the field to energy allocation and Ep and you don't. We work in data diagnosis, construction of auditable spreadsheets, official FE/LHV reconciliation, preparation for audit and correct issuance of sustainability statements, aligned with current ISCC system documents. If your company wants to reduce risks, prove climate performance and access demanding markets, we lead the complete journey to certification safely and predictably.
Find out more about ISCC in our blog and also in official pages.