Main concepts and notions developed in 2BS voluntary scheme


The 2BS voluntary scheme has been designed to cover all the requirements of the EU Directive 2009/28/EC modified by the Directive 2015/1513 by:

(1)   Covering all the sustainability criteria of the EU Directive 2009/28/EC modified by the Directive 2015/1513 (GHG emission savings, land with high biodiversity values, highly biodiverse grassland, land with high carbon stocks, peat land).

(2) Ensuring that “economic operators” provide accurate and reliable information regarding the origin of the biomass and biofuels in conformity with the sustainability criteria of the EU Directive 2009/28/EC modified by the Directive 2015/1513.

(3) Ensuring independent auditing of the systems used by “economic operators” to verify that they are accurate, reliable and protected against fraud.

(4) Ensuring that “economic operators” participating in the 2BS voluntary scheme have an auditable system in conformity with points 2 & 5.2 of Module D1 of Annex II of the Decision on a Common Framework for the Marketing of Products, and have accepted the responsibility for preparing any information related to the auditing of such evidence.

(5) Ensuring that the “economic operators” use an appropriate mass balance system in conformity with the EU Directive 2009/28/EC modified by the Directive 2015/1513 article 18.1.

(6) Ensuring that “economic operators” use an appropriate system for GHG calculations in conformity with the Directive 2009/28/EC modified by the Directive 2015/1513 Article 19 and Annex V. See also the note on the conducting and verifying actual calculations of GHG emission savings published by the European Commission on the transparency platform.


The Mass Balance requirements have been developed as an integral part of the Scheme developed by the 2BS Association and are included in 2BS-STD-01 for biomass producers and 1st gathering points/collection points and 2BS-STD-02 for the rest of the supply chain. A mass balance,

(a) allows consignments of raw material or biofuel with differing sustainability characteristics to be mixed;

(b) requires information about the sustainability characteristics and sizes of the consignments referred to in point (a) to remain assigned to the mixture;

(c) provides for the sum of all consignments withdrawn from the mixture to be described as having the same sustainability characteristics, in the same quantities, as the sum of all consignments added to the mixture

(d) applies to each logistical unit, including sub-contractors, and

(e) is the traceability mechanisms of the sustainability criteria inside the certification unit


The credit claim period for 1st gathering entity (energy crops and agricultural residues) and related suppliers shall not exceed 14 months from the official starting date of the corresponding harvest campaign. The objective is to cover a relevant transition period between two harvests.  The credits of the last two months (13th and 14th), shall be limited to 20% of the credit accumulated during the first 12 months. In this case, mass balance is verified at least once a month to ensure the absence of deficit.

The credit claim period for the collection point  (wastes, non-agricultural residuestraders and processing units) shall be achieved over a period of maximum three months. If within the period, a more sustainable product has been received then dispatched, this difference generates a positive credit. The transfer of this “positive” credit from one period to another is only possible if the credit transfer is covered by the equivalent quantity of physical biomass (i.e. it is not possible to carry over more positive credits into the next period than the quantity, which is physically in stock at the end of the period).

Sustainability credit shall not be transferred « virtually » between different economic operators because they are linked to physical products movements.




The legal entity owning biomass and/or biofuels, and/or related intermediate products concerned by biofuels processing and supply chain is the economic operator, and he  shall, 

(a) implement a “management and monitoring system” to address all requirements of the verification scheme, and cover its whole certification unit, to be able to demonstrate that sustainability criteria are fulfilled under its verification scope;

(b) be audited by an approved independent verification body, and they shall not make any sustainability claim regarding renewable energy directive or voluntary scheme before a certificate has been awarded by an approved independent Verification Body.

(c) ensure that no “credit” is claimed before an independent verification audit has been performed, and a certificate has been awarded by an approved independent Verification Body.

(d) ensure that no “credit” is recorded before an equivalent quantity of sustainable biomass and biofuels shall have been purchased, received and/or registered in the “Mass balance” / “Credit account”.




Logistical unit: geographical location with precise boundaries within which products can be mixed. 

The credit account: system enabling to credit an account buying sustainable biomass/products, and to deduct from it the sales of sustainable biomass/products/biofuels. Credit accounts identify different products by their type of feedstock, year of harvest, country of origin, and GHG characteristics if required.

Management and monitoring system: all management elements (procedures, instructions, training, information) and proofs (records) allowing to ensure scheme requirements are addressed and controlled, and to show their conformity.