UPDATE from Dec 12, 2023: In addition to the previous statement on MBA from Feb 1, 2023, this statement provides clarification on treatment of Guarantees of Origin (GoO).

The current ECO Platform Statement on the MBA is available online.

By mass balance approach (MBA) IBU understands the virtual allocation of basic materials (e.g. biomass) or other resources (e.g. energy) to a product. This is also referred to as “pooled resources”, which only represent a subset of the resources used and are available in limited quantities, but are allocated 100% to a specific product in the course of the calculation.

The approach tested by the IBU in a pilot phase to include the biomass balance (BMB) in an EPD is currently suspended. The background is the decision of the ECO-Platform of 27 January 2023 (https://tinyurl.com/4k9t2tba) not to allow the mass balance approach (MBA) in EPDs at European level for the time being. (*)

Although the pilot phase has run successfully, the IBU as a founding member of the ECO Platform will follow this decision. This means that all EPDs which follow an MBA approach will not be published as EPD (this does not apply to already published EPDs of the pilot phase).

However, since the IBU does not want to counteract this approach and the resulting transformation of the industry to achieve climate targets, it is now possible to present MBA in MBA product information verified by independent third parties as a separate document. The content of such a separate document is based on that of an EPD and can be converted into a full EPD if the method is re-authorised. There will be no additional costs for the verification of an MBA product information.

In parallel, the IBU (Board and Advisory Board) will continue to address the issue and work on more far-reaching solutions. Furthermore, the IBU has established a working group on ECO platform level to define a set of rules for the MBA methodology (here our already developed and tested rules are the basis).

Furthermore, the IBU will send a report on the successful pilot phase in the course of the CPR acquis process to the relevant stakeholders.

Furthermore, the IBU participates as an expert in the relevant standardization, especially in the future TS/TR to EN15941 which deals with the MBA methodology.

(*) This does not mean, however, that the consideration of the purchased green electricity can no longer be counted, it can still be counted proportionally to the total amount of electricity used in the defined production line (provided that the purchases comply with the rules of the PCR Part A of the IBU).

If you have any further questions, please contact the IBU office.