Chemically (Advanced) Recycling is the process of converting polymeric waste by changing its chemical structure and turning it back into substances that can be used as raw materials for the manufacturing of plastics or other products. Chemically recycled resins commonly available now use the Mass Balance approach to tracing and reporting recycled content. This provides customers a way to source the same reliable grades of material that are on their spec, but with an ISCC+ certification ensuring chemically recycled raw material was used in the process to make their material.