National foreword

This British Standard is the UK implementation of ISO 22095‑3:2026.

The UK participation in its preparation was entrusted to Technical Committee SES/1/11.

A list of organizations represented on this committee can be obtained on request to its committee manager.

Contractual and legal considerations

This publication has been prepared in good faith, however no representation, warranty, assurance or undertaking (express or implied) is or will be made, and no responsibility or liability is or will be accepted by BSI in relation to the adequacy, accuracy, completeness or reasonableness of this publication. All and any such responsibility and liability is expressly disclaimed to the full extent permitted by the law.

This publication is provided as is, and is to be used at the recipient’s own risk.

The recipient is advised to consider seeking professional guidance with respect to its use of this publication.

This publication is not intended to constitute a contract. Users are responsible for its correct application.

Compliance with a British Standard cannot confer immunity from legal obligations.

This British Standard was published under the authority of the Standards Policy and Strategy Committee on 31 January 2026.

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, governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely 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.

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.

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

3 Terms and definitions

4 Differentiation between chain of custody models

4.1 General

4.2 Differences between the book and claim model and mass balance model

4.3 Limitations on the use of the book and claim model

5 Requirements for the book and claim model

5.1 General

5.2 System boundary definition

5.3 Timeframe requirements and guidelines

5.4 Requirements for transferrable instruments with entitlement to claim (TIECs)

6 Requirements for book and claim system operation

6.1 Roles and responsibilities

6.2 TIEC issuance

6.3 TIEC ownership and transfer

6.4 TIEC retirement and end of life

6.5 Avoiding double counting

6.6 Data requirements and guidelines

6.7 Recordkeeping

6.8 Interaction between book and claim systems

6.9 Interoperability of book and claim systems

7 Requirements for claims and communications

7.1 General

7.2 Requirements for communication of claims

Bibliography

BS ISO 22095-3:2026

Chain of custody - Requirements and guidelines for book and claim

Current

Published:

31 Jan 2026