In the context of the global transition to a circular economy, sustainable development in the chemical sector faces unique challenges. Tens of thousands of compounds exist in various materials as additives, coatings, adhesives, etc., and their recycling is difficult due to complex compositions and mixed contamination. To address this predicament, this white paper proposes a solution centered on the mass balance approach, aiming to achieve traceability and reasonable allocation of recycled chemical feedstocks in complex value chains through standardized accounting and allocation rules, thereby providing a path for the large-scale development of a circular economy for chemicals….