ISCC certification audits verify that organisations meet international sustainability and carbon certification requirements across three core pillars: traceability, mass balance, and GHG emissions calculations. Traceability ensures certified material can be followed from intake to dispatch, mass balance guarantees that sustainability claims never exceed verified certified inputs, and GHG methodology confirms that emission reduction claims are defensible and supported by verifiable records. Organisations that invest in robust documentation, consistent reconciliations, and clearly evidenced calculation methodologies are best positioned to achieve and maintain ISCC certification.

On February 3, 2026, the U.S. Department of the Treasury and the Internal Revenue Service released proposed regulations for the clean fuel production tax credit under IRC section 45Z, which were published in the Federal Register the following day. The proposals clarify how producers demonstrate eligibility, calculate the credit amount, and substantiate emissions rates and "qualified sales". It also introduces safe harbors designed to reduce audit risk on those issues.