ISO 22095-3:2026

International
Standard
ISO 22095-3
First edition
Chain of custody —
2026-01
Part 3:
Requirements and guidelines for
book and claim
Chaîne de contrôle —
Partie 3: Exigences et lignes directrices pour le réservation et
réclamation
Reference number
© ISO 2026
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ii
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Differentiation between chain of custody models . 5
4.1 General .5
4.2 Differences between the book and claim model and mass balance model .6
4.2.1 Credits and TIECs —Entry 1 .6
4.2.2 Geographical system boundary — Entry 2 .6
4.2.3 Administrative record flow and physical material or product flow — Entry 5 .6
4.3 Limitations on the use of the book and claim model .7
5 Requirements for the book and claim model . 7
5.1 General .7
5.2 System boundary definition .7
5.3 Timeframe requirements and guidelines .7
5.3.1 Time periods between production, TIEC issuance, TIEC retirement and expiry .7
5.3.2 Evaluation period .8
5.4 Requirements for transferrable instruments with entitlement to claim (TIECs) .8
5.4.1 General .8
5.4.2 Characteristics of TIECs.8
5.4.3 Attributes recorded on TIECs .8
6 Requirements for book and claim system operation . 9
6.1 Roles and responsibilities .9
6.2 TIEC issuance .10
6.2.1 General .10
6.2.2 Storage .11
6.3 TIEC ownership and transfer .11
6.3.1 General .11
6.3.2 Transfer of TIECs .11
6.4 TIEC retirement and end of life . 12
6.5 Avoiding double counting . 12
6.6 Data requirements and guidelines. 13
6.6.1 General . 13
6.6.2 Material or product with specific characteristics documented by TIECs . 13
6.6.3 Conversion factors . 13
6.6.4 Residual mix .14
6.7 Recordkeeping .14
6.7.1 General .14
6.7.2 Record retention . .14
6.7.3 Transparency . . . 15
6.8 Interaction between book and claim systems . 15
6.9 Interoperability of book and claim systems . 15
7 Requirements for claims and communications .16
7.1 General .16
7.2 Requirements for communication of claims .16
Bibliography .18

iii
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee
has been established has the right to be represented on that committee. International organizations,
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with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types
of ISO document should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent
rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a)
patent(s) which may be required to implement this document. However, implementers are cautioned that
this may not represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO's adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.
This document was prepared by Technical Committee ISO/TC 308, Chain of custody.
A list of all parts in the ISO 22095 series can be found on the ISO website.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.

iv
Introduction
Book and claim is a chain of custody model in which the flow of administrative records representing
specified characteristics is not necessarily connected to the flow of physical material or product through
the supply chain. Transferrable instruments with entitlement to claim (TIECs) are administrative records
issued in a book and claim system to represent and track the ownership of specified characteristics, separate
from the associated material or product. TIECs can be retired to support owners’ claims of consumption or
use of specified characteristics. The book and claim model is often suitable where material or product with
specified characteristics cannot, or only with difficulty, be kept physically separate from material or product
without specified characteristics, such as renewable power in an electricity grid which also has power from
non-renewable sources, or multiple sources of renewable and non-renewable natural gas feeding into a
common pipeline network.
There is a market need for book and claim. Book and claim can be useful to help organizations participate
in, and support, the utilization of more sustainable solutions, even when those solutions are not part
of the organization’s own direct operations. For example, book and claim can be used to help incentivize
investment in activities that reduce greenhouse gas emissions in a defined system that includes multiple
companies, industries and regions, by conveying a unique right to claim the associated reduced emissions
characteristics. Book and claim is used under the market-based approach for imported electricity in
corporate greenhouse gas reporting.
The purpose of this document is to serve a wide range of sectors. This document provides a common method
to apply the book and claim model and aims to enhance transparency throughout the value chain that
utilizes this model. The common methodology and enhanced transparency ensure that any claims supported
by book and claim can be clearly understood by all value chain actors and the consumer. The credibility of a
particular book and claim application can be enhanced by the methods of verification of claims.
ISO 22095 lays out general guidance on the application of the chain of custody models: identity preserved,
segregated, controlled blending, mass balance, and book and claim. This document provides additional
requirements and guidelines for book and claim.

v
International Standard ISO 22095-3:2026(en)
Chain of custody —
Part 3:
Requirements and guidelines for book and claim
1 Scope
This document provides requirements and guidelines for the application of the book and claim chain of
custody model. It is applicable to any flow of materials or products or processes within a system, including
how to attribute specified characteristics to flows of such processes.
This document provides requirements and guidelines for the following matters, amongst others:
— general requirements for the book and claim chain of custody model;
— differentiations from mass balance;
— system boundaries including geography and time;
— attribution of material flows in and out;
— conversion factors;
— transparency, communication and claims.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO 22095:2020, Chain of custody — General terminology and models
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 22095 and the following apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at https:// www .electropedia .org/
3.1
administrative document
documentation that uniquely identifies the entitlement to claim the ownership of the specified characteristics
of materials or products (3.18) at the respective point in the chain of custody

3.2
administrative record
documentation or guarantee that warrants unique ownership of the entitlement to claim the consumption
or use of specified characteristics at a point in the chain of custody
Note 1 to entry: “Specified characteristics” is defined in ISO 22095:2020, 3.2.5 and “chain of custody”
is defined in ISO 22095:2020, 3.1.1.
3.3
administrative record flow
movement or transfer of unique ownership of the entitlement to claim consumption or use of specified
characteristics within the chain of custody
3.4
associated information
information related to the material or product (3.18), such as description, quality, assurance, or life cycle
related data
3.5
attribution
assignment of credits (3.9) (credit method) or specified characteristics (rolling average percentage method)
to outputs (3.15) or part of the outputs
3.6
book and claim model
chain of custody model in which the administrative record flow (3.3) is not necessarily connected
to the physical flow of material or product (3.18) throughout the supply chain
Note 1 to entry: This chain of custody model is also referred to as “certificate trading” or “credit trading”.
Note 2 to entry: Within a book and claim system, a transferable instrument with entitlement to claim (TIEC) represents
the right to claim specified characteristics, which can be bought, sold, transferred between organizations (3.14) or
retained on behalf of other organizations. The term “certificates” is used in ISO 22095, whereas the term 'TIEC” is
used here for consistency. TIEC is defined in 3.22.
[SOURCE: ISO 22095:2020, 3.3.5, modified — In Note 1 to entry the wording has been modified, Note 2 to
entry has been added.]
3.7
claim
declared information regarding the specified characteristics of a material or product (3.18)
Note 1 to entry: Information can be any message or representation, including text, pictorial, graphic or symbolic
representation in any form in the context of a commercial communication.
Note 2 to entry: A claim can be made using various means or channels, for example on the product or physically
attached to the product, or physical or virtual information about the product.
Note 3 to entry: In the context of book and claim model (3.6), claims can also be used to inform stakeholders regarding
organizational commitments or impacts.
[SOURCE: ISO 22095:2020, 3.5.10, modified — Notes 1, 2 and 3 to entry have been added.]
3.8
conversion factor
ratio which is used to determine the quantity of output (3.15) or part of the output with specified
characteristics that can be obtained from the quantity of the input (3.11) with specified characteristics,
taking into account any losses
3.9
credit
representation of the quantity of units (3.23) available for attribution with entitlement to claim the
ownership of specified characteristics

3.10
evaluation period
time frame when the performance of the chain of custody system is monitored, measured, analysed
and evaluated, by conducting audits to assess the performance of the chain of custody system procedures
and the conformance with all applicable requirements
3.11
input
material or product (3.18) that enters a chain of custody system boundary
Note 1 to entry: Input can be used at any stage of the supply chain.
Note 2 to entry: Input can also include reused and recycled materials or products.
Note 3 to entry: Input can have associated information (3.4), such as specified characteristics.
3.12
mass balance model
chain of custody model in which materials or products (3.18) with a set of specified characteristics are mixed
or co-processed according to defined criteria with materials or products without that set of characteristics
Note 1 to entry: The proportion of the input (3.11) with specified characteristics might only match the initial
proportions on average and will typically vary across different outputs (3.15).
Note 2 to entry: The mass balance model establishes the relation between inputs and outputs with specified
characteristics and the distribution of those inputs and outputs via attribution (3.5).
Note 3 to entry: For the mass balance model, two implementation methods are specified: rolling average percentage
method and credit method.
Note 4 to entry: In the mass balance model, the specified characteristics cannot be transferred between different
organizations (3.14) independent of physical materials or products.
[SOURCE: ISO 22095:2020, 3.3.4, modified — Note 2 to entry has been modified; Notes 3 and 4 to entry have
been added.]
3.13
measurement body
person or organization (3.14) responsible for collecting and determining measured data relating to inputs
(3.11), outputs (3.15), material, product (3.18) or specified characteristics
Note 1 to entry: A measurement body can be an organization or part of an organization.
3.14
organization
entity or group of people and facilities with an arrangement of responsibilities, authorities and relationships
and identifiable objectives
Note 1 to entry: An organization can encompass multiple (production/geographical) sites.
Note 2 to entry: Organization includes a corporate group defined as a number of consolidated legal entities guided by
a parent company.
[10]
[SOURCE: ISO 26000:2010 , 2.12, modified — Note 2 to entry has been added.]
3.15
output
material or product (3.18) that leaves a chain of custody system boundary
Note 1 to entry: Output can be created at any stage of the supply chain.
Note 2 to entry: Output might include other products resulting from production processes.
Note 3 to entry: Product covers material or energy products.

3.16
party responsible for recordkeeping
recordkeeper
organization that administers and operates the data management system used to track TIECs (3.22),
including issuance, transfer of ownership, expiry, conversion, withdrawal and retirement
Note 1 to entry: A book and claim system may be implemented by multiple parties responsible for recordkeeping
provided measures exist to prevent TIECs representing the same specified characteristics of a given quantity of
material, product (3.18) or property from being transferrable in more than one recordkeeping platform at the same
time.
Note 2 to entry: The party responsible for recordkeeping is sometimes known as an ownership registrar.
3.17
primary data
quantified value of a unit (3.23) process or an activity obtained from a direct measurement or a calculation
based on direct measurements at the original source
[4]
[SOURCE: ISO 14050:2020 , 3.6.34]
3.18
product
any good or service
3.19
requirements setter
person, organization (3.14), regulator or independent third party program operator that specifies
requirements for a particular chain of custody
Note 1 to entry: Organizations active in the chain of custody can also act as the requirements setter.
Note 2 to entry: The book and claim system is defined by the requirements setter.
[SOURCE: ISO 22095:2020, 3.4.3, modified — Notes 1 and 2 to entry have been added.]
3.20
residual mix
specified characteristics of material or product, within the boundary of a book and claim system, for which
TIECs (3.22) have not been issued or retired and are not allocated within any reliable tracking system
Note 1 to entry: Calculating the residual mix prevents double counting by enabling more accurate tracking of specified
characteristics.
3.21
similar in nature
material, products (3.18), or concepts that share common characteristics e.g. functionalities, qualities,
composition or attributes, making them alike in fundamental aspects
3.22
transferrable instrument with entitlement to claim
TIEC
administrative record (3.2) that is issued, tracked, retired or retained within a book and claim system,
the ownership of which confers the unique right to claim consumption or use of specified characteristics
Note 1 to entry: Prior to retirement, TIECs can be bought, sold, transferred between organizations (3.14), or retained
on behalf of other organizations.
Note 2 to entry: In some book and claim systems, certificate is used as a synonym for TIEC.
3.23
unit
standard quantity of specified characteristics, by which other quantities can be expressed

3.24
verification
confirmation of a claim (3.7), through the provision of objective evidence that specified requirements
have been fulfilled
Note 1 to entry: Verification is considered to be a process for evaluating a claim based on historical data and information
to determine whether the claim is materially correct and conforms with the specific requirements.
Note 2 to entry: Verification is applied to claims regarding events that have already occurred or results that have
already been obtained (confirmation of truthfulness).
[5]
[SOURCE: ISO/IEC 17029:2019 , 3.3, modified — Note 3 has been modified.]
3.25
verification body
organization (3.14) that performs verification (3.24)
Note 1 to entry: A verification body can be an organization, or part of an organization.
Note 2 to entry: A verification body can be first, second or third party.
[5]
[SOURCE: ISO/IEC 17029:2019 , 3.5]
4 Differentiation between chain of custody models
4.1 General
The book and claim model ensures that for each claim of consumption or use of specified characteristics,
the material or product associated with those specified characteristics has been produced and the right
to claim the specified characteristics has been uniquely conveyed to the claimant. The right to claim the
consumption or use of specified characteristics belongs exclusively to the owner of the TIEC issued for that
specific unit of material or product in the book and claim model.
When applying the book and claim model, TIECs are issued to track specified characteristics throughout
the chain of custody.
Transfer of ownership of the right to claim specified characteristics is accomplished through transfer
of ownership of TIECs, and does not require movement of physical material or product between organizations
active in the chain of custody. TIECs may be transferred between organizations within the book and claim
system either together with, or separate from, physical material or product.
This means that TIECs representing specified characteristics are decoupled from the associated material or
product when entering the book and claim system.
Use of the book and claim model enables claims, which are different than claims made using other chain of
custody models including the mass balance model.
“Attribution of material flows in and out” is not applicable to the book and claim model.
This clause provides a description of the differences between the book and claim and mass balance models. It
is intended to help the users of this document to determine either which chain of custody model is adequate
for their system, or whether they selected the appropriate model for their system.
Item and market-based expectations are defined in ISO 22095:2020, 4.3.
Market-based expectations are satisfied under the controlled blending, mass balance and book and claim
models.
Item-based expectations are satisfied only by the controlled blending model.
Table 1 provides a technical description of key differences between chain of custody models.

Table 1 — Technical description of key differences between chain of custody models
Comparison content Model
Entry
Question Mass balance model Book and claim model
1 Is there a TIEC or credit system in place? Rolling average percentage: No Yes
Credit method: Yes
2 What are the applicable geographical Process, site, Physical region, delineated
system boundaries? multiple sites, or transporta- network, or market
tion process
3 Are item-based expectations satisfied? No No
4 Are the inputs with specified character- No No
istics physically present in the output or
parts of the output with specified charac-
teristics at all times?
5 Can TIECs or credits be transferred No Yes
between organizations separately from
physical material or product?
6 Is physical separation of material or prod- No No
uct required to ensure the specified
characteristics are physically present in
the output?
7 Is it required that the specified character- No No
istics be present in the output in a known
proportion?
4.2 Differences between the book and claim model and mass balance model
4.2.1 Credits and TIECs —Entry 1
In the book and claim model, specified characteristics are represented by TIECs. TIECs may be transferred
between organizations separately from physical material or product (see 6.3).
For the credit method of the mass balance model, specified characteristics are represented as credits in
the system boundary. Specified characteristics may not be transferred between organizations separately
from physical material or product. Credits may only be transferred within the mass balance model system
boundary with physical material or product, except when the conditions of site-to-site credit transfer (see
[9]
ISO 22095-2:2026, 6.2.3.2) are met.
Credits are not used in the rolling average percentage method of the mass balance model.
4.2.2 Geographical system boundary — Entry 2
Geographical system boundaries for the book and claim model are defined as a physical region, delineated
network, or market.
Geographical system boundaries for the mass balance model are defined as a process, site, multiple sites
or transportation process.
4.2.3 Administrative record flow and physical material or product flow — Entry 5
In the book and claim model, TIECs are administrative records issued to represent specified characteristics
which may be decoupled from the physical flow of material or product, and sold or transferred between
organizations separately. However, at some point prior to TIEC issuance, there is a connection between the
physical material or product and the specified characteristics represented by the TIEC.
In the mass balance model, the administrative document is connected to the physical flow of material or
product when the custody of this material or product is transferred from one organization to another
through the supply chain.
4.3 Limitations on the use of the book and claim model
According to ISO 22095:2020, B.4, the book and claim model is not suitable for some applications, such as the
traceability of safety characteristics of food items or pharmaceutical items.
5 Requirements for the book and claim model
5.1 General
The general requirements for organizations active in a chain of custody, as documented in ISO 22095:2020,
Clause 6, shall be followed. This document contains additional requirements and guidance for the book and
claim model.
Book and claim systems facilitate credible issuance, transfer, and retirement of TIECs representing specified
characteristics of material or product within a defined system boundary. In these systems, TIECs may be
transacted separately from physical material or product.
TIECs may be issued as unique administrative records to facilitate transfer of the ownership of the right to
claim consumption or use of the specified characteristics represented by the TIEC upon retirement, which
can be used to support external claims.
5.2 System boundary definition
The system boundary of the book and claim system shall be defined by a physical region or otherwise
delineated network or market. The system boundary definition shall include the following aspects,
as determined by the requirements setter, or another actor in the chain of custody:
— the geographic boundary within which TIECs are valid;
— the nature of material or product with specified characteristics that are eligible to generate TIECs in the
system, including any geographical or temporal limitations; and
— the material, product, services, or other claims to which TIECs and the specified characteristics they
represent can be applied, based on TIEC retirement from the book and claim system. This may also
include geographical limit
...