Ettevalmistustoetuse eraldamise otsus, Tallinna Tehnikaülikool, projekt InHardPeelTech

5873115 428625 0 0 -3810 9724390 TALLINNA TEHNIKAÜLIKOOL Ehitajate tee 5 19086 Tallinn Rg-kood 74000323 Tel 620 2002 E-post [email protected] www.taltech.ee 0 0 TALLINNA TEHNIKAÜLIKOOL Ehitajate tee 5 19086 Tallinn Rg-kood 74000323 Tel 620 2002 E-post [email protected] www.taltech.ee -3810 428625 0 0 Sihtasutus Eesti Teadusagentuur Soola 8 25.11.2025 nr 11-10/351-10 51004 Tartu Ettevalmistustoetuse taotlemine Käesolevaga taotleb Tallinna Tehnikaülikool ( reg nr 74000323, ak EE201010052037382001 ) ettevalmistustoetust p rojektile Innovative Technology for Peeling Thick Timber Panels from Underutilised Fast-Growing Hardwoods – InHardPeelTech ( 101259035 , HORIZON-EIC-2025-PATHFINDEROPEN ), vastutav täitja Heiko Kallakas , materjali- ja keskkonnatehnoloogia instituut . Lugupidamisega (allkirjastatud digitaalselt) Marika Lunden Teadusosakond Lisa: hindamisleht left 284480 Riina Vilgats 620 3536 [email protected] 0 0 Riina Vilgats 620 3536 [email protected] Associated with document Ref. Ares(2025)8349569 - 02/10/2025 Proposal Evaluation Form EUROPEAN COMMISSION Evaluation Summary Horizon Europe (HORIZON) Report (Review task) - PATHFINDER - OPEN Call: HORIZON-EIC-2025-PATHFINDEROPEN Type of action: HORIZON-EIC Proposal number: 101259035 Proposal acronym: InHardPeelTech Duration (months): 48 Proposal title: Innovative Technology for Peeling Thick Timber Panels from Underutilised Fast-Growing Hardwoods Activity: HORIZON-EIC-2025-PATHFINDEROPEN N. Proposer name Country Total % Grant % eligible Requested costs 1 TALLINNA TEHNIKAÜLIKOOL EE 1,137,500 39.37% 1,137,500 39.37% 2 TECHNISCHE UNIVERSITAET GRAZ AT 733,125 25.37% 733,125 25.37% 3 UNIVERSITA DEGLI STUDI DELL'AQUILA IT 543,750 18.82% 543,750 18.82% 4 EIDGENOESSISCHE TECHNISCHE HOCHSCHULE CH 475,000 16.44% 475,000 16.44% ZUERICH Total: 2,889,375 2,889,375 Abstract: This project pioneers an innovative technology for peeling thick timber panels from underutilised, fast-growing hardwood species, aiming to unlock their potential for high-performance engineered wood products. Addressing a critical gap in the sustainable materials sector, the project develops a new technology capable of handling hardwoods with high density and irregular growth characteristics - properties that currently hinder their industrial exploitation. Through a multidisciplinary approach combining wood science, robotics, digital modelling, and process engineering, we will create a scalable, adaptive peeling system that produces thick, high-quality wood materials suitable for structural and architectural applications. The outcomes will significantly expand the usable raw material base for the bioeconomy, reduce reliance on slow-growing softwoods, and promote circular use of underutilised forest resources across Europe. This high-risk, high-gain research holds the potential to reshape wood product manufacturing, contributing to climate-neutral construction and advancing Europe’s strategic autonomy in raw materials and green technologies. Evaluation Summary Report Evaluation Result Total score: 4.15 (Threshold: 0 ) Panel comments on proposal 101259035/InHardPeelTech-02/10/2025-22:17:17 1/6  Associated with document Ref. Ares(2025)8349569 - 02/10/2025 ‘The Evaluation Summary Report comprises the final score, a comment that summarises the assessment by the evaluation committee as well as any additional comments, possibly including advice not to resubmit the proposal. The evaluation committee drew its conclusions on the basis of the individual evaluation score and the outcome of its consensus discussions. While not necessarily subscribing to each and every opinion expressed in the individual evaluation reports, the evaluation committee finds that the comments from the evaluators provide a fair overall assessment, indicating both essential strengths, shortcomings and weaknesses identified in the proposal.’ According to the predefined scoring scale the proposal is: very good (overall score above 3.5 up to 4.5 included). The proposal presents a clear and convincing long-term vision to transform the engineered wood sector by unlocking the structural potential of underutilised, fast- growing hardwoods. However, the proposed development of a radically new peeling process and thick timber panels lacks clear alignment with complementary solutions required for its sustainable, long-term application. While the state of the art is well described based on recent literature and knowledge, it lacks references to ongoing projects or existing standards. The proposed solution, particularly the customized peeling technology, appears concrete and innovative; yet, the pathway to achieving tangible progress in implementing this breakthrough technology is not convincing. Durability, reuse, and recyclability are mentioned in the proposal; however, the specific approaches, implementation details, and their contribution to overall circularity have not been adequately described or justified. Those are shortcomings. Mechanisms to make promised full-scale integration into mainstream forestry practices are left to lesser attention, and solutions to challenge existing paradigms of timber resource utilization are not covered. This is a weakness. Criterion 1 - Excellence Score: 4.00 (Threshold: 4 / 5.00 , Weight: 60.00% ) The following aspects will be taken into account, to the extent that the proposed work corresponds to the description in the work programme: Long-term vision: How convincing is the vision of a radically new technology and relevant potential solutions, towards which the project would contribute in the long term? --------- The proposal presents a clear and convincing long-term vision to transform the engineered wood sector by unlocking the structural potential of underutilised, fast- growing hardwoods. This could substantially increase the use of climate-positive timber in construction and reduce dependence on imported softwoods. The vision is compelling, aligned with EU forest and climate goals, and grounded in environmental, industrial, and resource-efficiency imperatives. --------- The long-term vision (10 years) is to develop a new "timber peeling" technology that allows the production of super-thick peeled raw materials, which is convincing and fully in line with the EU Forest Strategy for 2030 and the EU Bioeconomy Strategy. This new technology will bring solutions for an efficient processing of lower-grade, abundant hardwoods such as poplar, alder, birch, and sweet chestnut, which can then be applied in various structural applications, including mid-rise and high-rise buildings. --------- The long-term vision is well confirmed, focusing on the development of customised technologies, circularity, and social aspects, and is supported by emerging literature. However, the proposed development of a radically new peeling process and thick timber panels lacks clear alignment with complementary solutions required for its sustainable, long-term application. Durability, reuse and recyclability are mentioned in the proposal; however, the specific approaches, implementation details, and their contribution to overall circularity are not fully clear. (shortcoming) --------- Vision for developing technological solutions is clearly presented (targeting to save forests by about 25% from the high-grade forest stands and integration of at least 50% fast-growing underutilised pioneer hardwoods in new laminated wood products), but societal relevance (adoption, economics and sustainability trade- offs) is under-articulated for proposed timber thick peeling technology. This is a shortcoming and it remains unclear whether proposed technology and solutions can contribute in the long term. Science-towards-technology breakthrough: How concrete, novel and ambitious is the proposed science-towards-technology breakthrough with respect to the state-of-the-art? What advancement does it provide towards realising the envisioned technology? --------- The proposed thick-veneer peeling process is a concrete and highly novel technological advance, going beyond the current limits of rotary peeling. Integrating pre- conditioning, adaptive control, and drying innovations into a single system is ambitious and represents a significant step toward scalable, low-waste engineered wood production. The breakthrough directly supports a new materials category and expands the value chain for overlooked biomass sources. --------- The project represents an advance in the utilization of underutilized, fast-growing pioneer hardwoods to produce TTPs through an innovative timber peeling technology. This technology can provide an advancement in manufacturing; however, the science-towards-technology is not substantiated concretely. (e.g, advanced extraction techniques will be used but not substantiated by scientific knowledge). Similarly, peeling strategies that consider the wood's anatomical differences are not scientifically explained. These are shortcomings. --------- While the state of the art is well described based on recent literature and knowledge, it lacks references to ongoing projects or existing standards. The proposed solution, particularly the customised peeling technology, appears concrete and innovative, yet the pathway to achieving tangible progress in implementing this breakthrough technology remains unclear. --------- The proposed technology requires solving several fundamental scientific challenges around the fracture mechanics of thick peeling, high-density fibre separation, thermal-softening behaviour under non-uniform heating, and the mechanical limits of rotary blade design. However, mechanisms to make promised full scale integration into mainstream forestry practices is left to lesser attention and solutions to challenge existing paradigms of timber resource utilization are not covered. This is a weakness. Project's ambition and its potential to go beyond the state-of-the-art in production of thick veneer-based products exist, but a number of challenges is high (issue of maintaining structural integrity, handling diverse hardwood fibre structures, or ensuring lower emissions compared to traditional wood processing routes). This is a weakness. 101259035/InHardPeelTech-02/10/2025-22:17:17 2/6  Associated with document Ref. Ares(2025)8349569 - 02/10/2025 Objectives: How concrete and plausible are the proposed objectives? To what extent are high-risk/high-gain research approach for achieving them? How sound is the proposed methodology, including the underlying concepts, models, assumptions, appropriate consideration of the gender dimension in research content, and the quality of open science practices? --------- The five objectives are specific, feasible, and aligned with the high-risk/high-gain nature of the project. They span technology development (Obj1-WP2), product validation (Obj2-WP3 and Obj3-WP4), and environmental performance (Obj4-WP5). The addition of the fifth objective for dissemination and communication (WP1) adds credibility to the uptake pathways for industrial, academic, and policy-making communities. The methodology is appropriate, blending experimental engineering, modelling, and sustainability assessment. Open science and data-sharing practices, such as open and Git-based repositories following the FAIR principles, are included and justified. Gender dimension is acknowledged, though limited mostly to team composition as deemed less relevant for the research content. --------- The objective is to develop and demonstrate a new timber peeling technology for the peeling of TTPs (up to 20 mm) from underutilized, fast-growing pioneer hardwoods, which is concrete and plausible. The research approach is of medium risk since it combines mechanical design, real-time adaptive process control, wood material characterization, and sustainability analysis, tools that do not present high risks (a shortcoming) but can be of high economic gain. The proposed methodology is sound. It is deliberately adaptive and modular, allowing for correction and knowledge-driven iteration in response to emerging challenges during development. Gender analysis is not directly relevant to the technical content of the research. It is positive that gender equality principles are also reflected in the outreach and dissemination strategy. Open science practices to enhance transparency and impact are appropriate, ensuring reproducibility and broadening the project’s reach. --------- The project addresses all key aspects of the value chain, from material validation and modelling to impact assessment. The proposed activities follow a logical sequence, covering material identification, development of a lab-scale prototype peeling system, testing, verification, and enviro-socio-economic assessment. Some alternative approaches and methodological flexibility are also foreseen. The gender dimension in research is clearly declared but not yet fully integrated into the overall project structure. Peer-reviewed publications are well planned; (minor shortcoming') --------- Objective to advance is concrete and ambitious toward new laminated wood products. There is a high-risk/high-gain component in this research approach, which however appears alone unlikely to be generic enough to catalyse a completely new technology platform around thick peeled hardwoods to replace traditional peeling and sawmilling. Method section cites sound models, yet alternative hypotheses are scarcely discussed. This is a minor shortcoming. Open-science commitments are generic and ambition level is characterized by 5 scientific publications and 10 conferences. Gender equality principles are reflected in generic manner in terms of recruitment, outreach and dissemination strategy as main measures. Interdisciplinarity: How relevant is the interdisciplinary approach from traditionally distant disciplines for achieving the proposed breakthrough? --------- The project integrates disciplines across mechanical engineering, wood technology, materials science, forest management, and environmental assessment. These are traditionally siloed domains, now combined to enable a unique breakthrough in timber processing. The interdisciplinary setup is well reflected in the work plan, with meaningful collaboration planned between experimentalists, modellers, and life-cycle analysts. --------- The approach is interdisciplinary, integrating expertise from mechanical engineering, wood science, materials science, process modelling, environmental assessment, and sustainability economics, essential to overcome long-standing limitations. --------- The project integrating expertise from different science mechanical engineering, wood science, materials science, process modelling, environmental assessment, and sustainability economics, however, the development of a radically new interdisciplinary technological aspect focusing on peeling technology remains not fully clear. (minor shortcoming). --------- There is interdisciplinary in the proposed approach combining novel mechanical design, real-time adaptive process control, advanced wood material characterization, and LCA-driven sustainability analysis but this combination is yet somewhat limited to address proposed paradigm change into a new technology platform. This is a shortcoming. Criterion 2 - Impact Score: 4.50 (Threshold: 3.5 / 5.00 , Weight: 20.00% ) 101259035/InHardPeelTech-02/10/2025-22:17:17 3/6  Associated with document Ref. Ares(2025)8349569 - 02/10/2025 The following aspects will be taken into account, to the extent that the proposed work corresponds to the description in the work programme: Long-term impact: How significant are the potential transformative positive effects that the envisioned new technology would have to our economy, environment and society? --------- InHardPeelTech offers strong potential for transformative impact by enabling a shift toward locally sourced, fast-growing hardwoods for structural use. This could reduce pressure on slow-growing forests, lower embodied carbon in construction, and diversify forestry economies. The project aligns with the EU Bioeconomy Strategy and Green Deal. Its success would enable broader adoption of timber in sustainable construction and reduce reliance on imported species. The social impact is achieved through the promotion of sustainable land use and biodiversity through diversification of forestry species,. --------- The long-term impact is significant considering that the proposed peeling technology unlocks a transformative shift in the use of underutilized, fast-growing pioneer hardwoods, aligning with circular economy principles. This can stimulate new bio-based value chains, reduce reliance on imported coniferous wood, and revitalize regional wood-processing sectors, which is important for the economy. The shift toward locally sourced, fast-rotation hardwoods is environmentally and socially important because it will support climate change mitigation through increased carbon sequestration, reduce harvesting pressure on old-growth forests, and substitute for carbon-intensive materials like concrete and steel in construction. The enabling of durable, bio-based construction materials contributes to healthier living environments and a more climate-adapted built environment. Socially, the project promotes biodiversity through the diversification of forestry species. --------- The economic transformation potential appears promising, particularly for new applications of existing wood resources in Europe, which could deliver positive environmental impacts, mainly in terms of climate change mitigation and biodiversity preservation.Furthermore, the technology still relies on primary raw materials, which raises concerns regarding its overall contribution to circularity, even though the development of recyclable and repairable timber components appears promising. Similar uncertainties apply to aspects of safety and durability.. --------- Focusing on underutilized hardwoods is a concrete field of application and contributes to EU climate and biodiversity goals and bioeconomy strategy by valorising species that are typically discarded or burnt for energy. Regarding societal impact, stakeholder engagement workshops and demonstration events are planned, though success indicators are unclear. This is a shortcoming. Innovation potential: How adequate are the proposed measures for protection of results and any other exploitation measures to facilitate future translation of research results into innovations? How suitable are the proposed measures for involving and empowering key actors that have the potential to take the lead in translating research into innovations in the future? --------- The innovation has clear disruptive potential, unlocking a new value chain in engineered wood by rethinking the peeling process. IP protection is anticipated through patent filings, and exploitation is supported by early industry dialogue. The proposal identifies potential for scale-up, commercial application, and future standardisation. While it is acknowledge that industrial scale-up will require follow-on R&I funding and investment, early engagement with industrial partners would have enhanced the strong rooting of this project in industrial relevance. This is only a minor shortcoming. --------- The envisioned new technology has the potential to disrupt conventional wood-processing and engineered timber markets for supporting sustainable construction. The proposed measures for the protection of results are adequate to support exploitation by ensuring legal protection for commercialisation and licensing, including both individual partner rights and shared project outcomes, patent applications, and copyright for the software code or algorithmic models. Research data will be managed under FAIR principles. Measures for empowering key actors are appropriate, including early-career researchers participation in cross-institutional secondments and fostering skills in interdisciplinary collaboration, innovation management, and entrepreneurship by dedicated training sessions on IPR, open science, and technology transfer. Measures for High-Tech SMEs and Start-Ups are also considered. --------- The proposed technology has high potential for market applications in the timber processing industry; however, it will require significant adjustments in construction standards and increased cooperation with new industrial partners, which is already well planned. The proposed measures for the protection of results are appropriate and fairly distributed among the partners. The identification of target groups, proposed actions, and planned activities are well defined and appear realistic. --------- The potential for generating disruptive innovations in the future and for creating new markets is not high in the proposal. The proposed mechanisms involving and empowering key actors seems insufficient in light of objective laid out in section 1.1 to include integration of at least 50% fast-growing underutilised pioneer hardwoods in new laminated wood products. This is a weakness. Communication and Dissemination: How suitable are the measures to maximise expected outcomes and impacts, including communication activities, for raising awareness about the project results’ potential to establish new markets and/or address global challenges? --------- The communication and dissemination plan is well-structured and includes publications, conferences, and engagement with policy and industry networks. Open access and FAIR data are addressed, and materials will be tailored for scientific, industrial, and public audiences. While appropriate and proportionate, more concrete detail on stakeholder engagement for real-world testing and feedback could have enhanced the overall strategy. Similar to, and linked with, the point made in the above criterion this is only a minor shortcoming. --------- The dissemination and communication strategy is suitable, tailored to promote its scientific breakthroughs in the timber industry, increase societal awareness, and engage relevant stakeholders throughout and beyond the project’s lifetime. For this, the project identifies three primary target groups for dissemination and communication: (1) the scientific and technical community, (2) key industrial and policy stakeholders, and (3) the public at large to participate in demonstration events and hands-on workshops, to transfer knowledge but also to gather input that may shape final applications and drive early adoption. --------- The communication activities targeted at key groups are well identified, with ambitious goals regarding scientific publications, the creation of new market opportunities, and contributions to future legislation and standardisation. Activities aimed at reaching final consumers are also well foreseen. --------- Strategy of communication and dissemination is detailed and Table 1 in Section 2.3 lays out target groups, actions, and planned frequency of dissermiination and communication activities. To maximise expected outcomes and impacts, regarding scientific publications goals vary and are relatively modest in terms of ambitioness (example, 5 scientific apers mentioned in section 1.3 while 10 listed in 2.3 Table 1, metrics seem to differ but this is not the a decisive aspect). Criterion 3 - Quality and efficiency of the implementation 101259035/InHardPeelTech-02/10/2025-22:17:17 4/6  Associated with document Ref. Ares(2025)8349569 - 02/10/2025 Score: 4.25 (Threshold: 3 / 5.00 , Weight: 20.00% ) The following aspects will be taken into account, to the extent that the proposed work corresponds to the description in the work programme: Work plan: How coherent and effective are the work plan (work packages, tasks, deliverables, milestones, timeline, etc.) and risk mitigation measures in order to achieve the project objectives? --------- The work plan is logically structured into five work packages, spanning from material processing to environmental assessment and outreach. Tasks and deliverables are well defined, with a clear progression from proof-of-concept to validation. Risk identification is included, particularly for material variability and process control. While technical risks are addressed, a minor shortcoming is the lack of more detail on inter-partner coordination and fallback strategies would strengthen the plan. --------- The WP is coherent and effective, structured into five interdependent work packages (WPs) implemented over a 48-month period, designed to progressively deliver a proof-of-principle demonstration (TRL 4) of peeling technology TTPs from underutilized fast-growing pioneer hardwood species. These early-stage activities are followed by laboratory-scale demonstrations and modelling (WP4) and supported throughout by impact and sustainability assessments (WP5) and project management and dissemination (WP1). The timing and responsibilities of the different work packages and their components are clearly depicted in the Gantt chart. Deliverables and milestones are appropriate. Risks are considered, and a good mitigation plan is provided. --------- The work plan is logical, with detailed tasks that address both new technological solutions and environmental and economic assessments, appropriately aligned with the expertise of each partner. The timeline is well structured, with many joint tasks across partners; however, numerical modelling and quality control of the thick wood product are not fully integrated or reflected in the list of deliverables (by month 24) and milestones (by month 44). A high risk is identified specifically in Work Package 3, related to the understanding of wood properties in the context of TTP peeling, which is not yet fully aligned with the overall objectives of the project.(shortcomming) --------- Structure of project in terms of WPs and management structures are clear, and the planned timeline and milestones logical. What is of concern is the jump from basic research in WP2-3 to further stages, and there is a high risk element in how to move on WP4 and how successful work therein it is. Task 5.2 on techno- economic analysis of technology and scale-up scenarios do not guarantee that forging groundbreaking strategies to reduce resource use and emissions will take place nor later on the integration at full scale to EU Green Deal in Task 5.4. This constitutes a shortcoming in the proposal. Allocation of resources: How appropriate and effective is the allocation of resources (comprising person-months and other cost items) to work packages and consortium members? --------- The allocation of person-months and budget appears appropriate and well matched to the complexity of tasks. Resources for experimental trials, material testing, and life-cycle assessment are proportionate. The budget accounts for prototyping, digital modelling, and dissemination. Distribution across partners reflects their roles. The resource balance between upstream R&D and downstream validation could be more explicitly justified to show the interlinkage between these two sets of activities. This is only a minor shortcoming. --------- The allocation of resources comprising person-months is presented, while other cost items are missing. This is a shortcoming. It is not very clear in the description of the WPs who the leader is in each WP and who is doing what to allow the estimation of the workload of each partner. Therefore, it is not clearly justified why the allocation of resources to TalTech (coordinator) is much higher compared to other partners. This is a shortcoming. --------- The resources are properly allocated in terms of person-months for each task and distributed appropriately among the partners. The budget is primarily dedicated to personnel costs, as the partner is already well equipped with advanced wood processing laboratories. --------- Resource allocation in terms of PMs is detailed enough to be justified and balanced distribution and division of labor exists between members. Quality of the consortium: To what extent do the consortium members have the necessary capacity and high quality expertise for performing the project tasks? --------- The consortium includes four strong academic institutions with complementary expertise in wood science, mechanical systems, modelling, and sustainability. The team has access to specialised infrastructure (e.g. peeling rigs, testing labs) and is capable of delivering the proposed work. While the consortium is academically strong, industrial or regulatory actors are not formal partners, which may limit immediate pathways to implementation. This is only a minor shortcoming as the intention to engage with industry and standardisation bodies is explicitly mentioned in the proposal. --------- The consortium has the necessary experimental capacity and expertise for performing the project, as evidenced by the information in PART A (advanced wood processing laboratories and mechanical engineering workshops equipped with CNC machining equipment, pilot-scale veneer, and veneer-based products production, facilities for material characterization, standardization and mechanical validation tasks for mechanical, environmental, fire, and life-cycle assessments). --------- The consortium brings together technical universities and research-intensive institutions, offering complementary expertise in mechanical engineering, wood material science, environmental assessment, and modelling of material applications, not fully clear about IT modelling.(minor shortcomming). --------- Quality of consortium is good in the respective disciplinary fields but does not include indication of world leading expertise to perform project task especially in WPs 2-3. Scope of the application Status: Yes Comments (in case the proposal is out of scope) Not provided 101259035/InHardPeelTech-02/10/2025-22:17:17 5/6  Associated with document Ref. Ares(2025)8349569 - 02/10/2025 Exceptional funding A third country participant/international organisation not listed in the General Annex to the Main Work Programme may exceptionally receive funding if their participation is essential for carrying out the project (for instance due to outstanding expertise, access to unique know-how, access to research infrastructure, access to particular geographical environments, possibility to involve key partners in emerging markets, access to data, etc.). (For more information, see the HE programme guide ) Please list the concerned applicants and requested grant amount and explain the reasons why. Based on the information provided, the following participants should receive exceptional funding: Not provided Based on the information provided, the following participants should NOT receive exceptional funding: Not provided Use of human embryonic stem cells (hESC) Status: No If YES, please state whether the use of hESC is, or is not, in your opinion, necessary to achieve the scientific objectives of the proposal and the reasons why. Alternatively, please state if it cannot be assessed whether the use of hESC is necessary or not, because of a lack of information. Not provided Use of human embryos Status: No If YES, please explain how the human embryos will be used in the project. Not provided Activities excluded from funding Status: No If YES, please explain. Not provided Do no significant harm principle Status: Yes If Partially/No/Cannot be assessed please explain Exclusive focus on civil applications Status: Yes If NO, please explain. Not provided Artificial Intelligence Status: No If YES, the technical robustness of the proposed system must be evaluated under the appropriate criterion. 101259035/InHardPeelTech-02/10/2025-22:17:17 6/6  Digitally sealed by the European Commission Date: 2025.10.02 22:21:30 CEST This electronic receipt is a digitally signed version of the document submitted by your organisation. Both the content of the document and a set of metadata have been digitally sealed. This digital signature mechanism, using a public-private key pair mechanism, uniquely binds this eReceipt to the modules of the Funding & Tenders Portal of the European Commission, to the transaction for which it was generated and ensures its full integrity. Therefore a complete digitally signed trail of the transaction is available both for your organisation and for the issuer of the eReceipt. 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