Mass Balance Attribution for Advanced Recycled Automotive Plastics
The Suppliers Partnership for the Environment (SP) provides a forum for global vehicle manufacturers and suppliers to work together toward a shared vision of a thriving automotive industry with positive environmental impact.
SP’s sustainable materials work group is working to support industry goals towards a circular materials economy. The work group promotes collaboration amongst automotive manufacturers and suppliers to identify opportunities to increase use of sustainable practices, processes, and materials in the production of vehicles, and to incentivize sustainable innovation.
As interest in advanced recycling increases in response to industry goals and evolving global regulatory trends, SP members identified a need for a simple guidance document to support education and promote greater consistency in understanding and communicating mass balance attribution methodologies for advanced recycling of automotive plastics.
This guidance is intended to support more consistent understanding of how the mass balance chain of custody model, as defined in ISO 22095, may serve as a basis for substantiated advanced recycled plastic feedstock claims when implemented under an appropriate methodology and supported by independent third-party certification.
Mass Balance Attribution for Advanced Recycled Automotive Plastics
Published September 2026
This guidance is intended to support more consistent understanding of how the mass balance chain of custody model, as defined in ISO 22095, may serve as a basis for substantiated advanced recycled plastic feedstock claims when implemented under an appropriate methodology and supported by independent third-party certification.
Acknowledgements: This guidance document was produced through a collaborative process by members of the Suppliers Partnership for the Environment (SP) Sustainable Materials Work Group.
Disclaimer: This document sets forth various findings based on information available to the authors at the time of issuance. These findings are not intended to set forth any industry rule, requirement or standard. Each company should independently determine its own processes and practices, including, without limitation, levels, measurements, vendors, materials, equipment, energy sources, energy use, emissions, and recyclability.
This document should not be considered to contain legal advice. SP and its member companies make no warranty, expressed or implied, regarding the accuracy or completeness of the information contained in this document, and they will not be liable for any errors or omissions in this information nor for the availability of this information. The authors of this document reserve the right to change it at any time, as they deem appropriate within their sole discretion. SP and its member companies will not be liable for any losses, injuries or damages that may result from the use of the information contained in this document. It is the sole and exclusive responsibility of every company designing and sourcing packaging materials to undertake individual, unique analysis as it pertains to their own specific application and production process, as well as to understand and comply with all applicable laws, regulations, standards, and individual customer requirements.
Contact: Please submit any feedback on this guidance or suggestions for future improvements to info@supplierspartnership.org.