EU Proposes Mass-Balance Accounting for Chemically Recycled Content in Bottles

The European Commission has launched a draft decision under the Single-Use Plastics Directive (SUP) aimed at introducing mass-balance accounting rules for chemically recycled content in single-use beverage bottles.

This initiative is intended to ensure clear, standardised calculation, verification and reporting for recycled content – including materials derived from chemical recycling – and is currently open for public consultation.

The proposal introduces a “fuel-use excluded” mass-balance approach, meaning any waste converted into fuel or energy recovery cannot be counted as recycled content. The methodology permits reattribution of remaining chemically recycled feedstock to final plastic outputs – such as bottle-grade PET – provided traceability criteria are met.

Annual third-party verification will be required, with simplified processes for SMEs. National authorities will carry out risk-based audits on business partner declarations.

This decision is a first for the EU, establishing a legal framework for accounting chemically recycled content that will serve as a model for other sectors, including wider packaging, automotive and textiles. The move aims to boost investor confidence, support innovation in recycling technologies and help companies meet ambitious recycled content targets—25 percent by 2025 and 30 percent by 2030 under the SUP Directive.

Please click here for the Sustainable Plastics article.