{"id":704546,"date":"2026-01-15T13:01:49","date_gmt":"2026-01-15T11:01:49","guid":{"rendered":"https:\/\/eba.com.ua\/?p=704546"},"modified":"2026-01-15T13:04:30","modified_gmt":"2026-01-15T11:04:30","slug":"1s-ofitsijno-zaboroneno-v-ukrayini-shho-teper-robyty-z-mass-balance-v-ramkah-iscc-red-iii","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/1s-ofitsijno-zaboroneno-v-ukrayini-shho-teper-robyty-z-mass-balance-v-ramkah-iscc-red-iii\/","title":{"rendered":"[:ua]1\u0421 \u043e\u0444\u0456\u0446\u0456\u0439\u043d\u043e \u0437\u0430\u0431\u043e\u0440\u043e\u043d\u0435\u043d\u043e \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 – \u0449\u043e \u0442\u0435\u043f\u0435\u0440 \u0440\u043e\u0431\u0438\u0442\u0438 \u0437 Mass Balance \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 ISCC \/ RED III[:en]1C is officially banned in Ukraine \u2014 what should companies do with Mass Balance under ISCC \/ RED III?[:]"},"content":{"rendered":"

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1C is officially banned in Ukraine, but ISCC and RED III requirements for Mass Balance, traceability, and CO\u2082 emissions reporting remain in place and are becoming increasingly strict.<\/strong><\/p>\n

Many companies that undergo certification audits follow a similar approach:
\nMass Balance is \u201cmanaged\u201d through 1C<\/strong>, part of the data is kept in Excel<\/strong>, supplier self-declarations and supporting documentation are stored separately, and CO\u2082 emissions calculation data is maintained in yet another file. As a result, everything has to be manually consolidated right before the audit.<\/strong><\/p>\n

Important note:<\/strong> replacing 1C with SAP or another accounting\/ERP system does not automatically solve the Mass Balance challenge<\/strong>, because such systems typically:<\/p>\n