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12 January 2023

In response to member requests for more guidance on how to meet the requirements for a CoC Material Accounting System, we have developed the CoC MAT to support CoC Certifying Entities, in building their own CoC Material Accounting Systems.

The main purpose of the Material Accounting System under the ASI CoC Standard is to track and ensure that the total Output of CoC Material and/or Eligible Scrap does not proportionally exceed the Input Percentage of CoC Material and/or Eligible Scrap over the Material Accounting Period, across the whole Certification Scope.

The CoC MAT (V4) tool supports CoC Certifying Entities in building their own CoC Material Accounting Systems.

WATCH the overview video on YouTube

With the newly developed CoC Material Accounting Tool, Entities can:

  • Prepare to fulfil the CoC Standard requirements more efficiently.
  • Align Material Accounting Systems with all the requirements included in the ASI CoC Standard.
  • Track their current CoC Material Input %, CoC Material Output %, and maximum CoC Material availability at any point in time to control and plan future CoC Material sales.
  • Save time to generate the Annual CoC Material Report to ASI.

The Tool was designed to be ready to use for all types of Entities, regardless of their size and position along the aluminium value chain. Entities can choose to use the CoC MAT to manage their own Material Accounting System or incorporate elements of it in their existing systems if they wish.  Use of the Tool is optional.

Main CoC MAT functionalities include:

  • Provides a framework to record all relevant data as prescribed under CoC Standard V2 related to purchases and sales of CoC and Non-CoC Material in a Material Accounting Period.
  • Reconciles CoC Material volumes on a monthly and annual basis, by each Material type, flow direction (e.g. CoC/Non-CoC Inputs, Outputs, Inflows)
  • Automatically calculates volumes of Positive Balance to be carried into the next Material Accounting Period.
  • Automatically generates an Annual CoC Material Report required to be submitted to the ASI Secretariat under Criterion 1.7 of the Chain of Custody Standard.


iseal code compliant