SUPD Recycled content calculation for PET bottles

The key addition, compared to the earlier methodology, is the introduction of mass balance accounting to cover chemical recycling processes, where the proportion of post-consumer plastic waste in the output cannot be directly measured.

Under this approach, the weight of eligible material at the input stage must equal the weight attributed across all outputs and losses. Attributed amounts may not be transferred between facilities or companies and may not result in a negative balance at any time.

Operators applying mass balance accounting are subject to annual third-party verification, with a reduced frequency of once every three years for SMEs as defined under Recommendation 2003/361/EC.

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