This Technical Report is intended to summarise the current state of knowledge and experience in the field of biodegradable plastics which are used on soil or end up in soil. It also addresses the links between use, disposal after use, degradation mechanisms and the environment. Therefore, this document is intended to provide a basis for the development of future standards. Its aim is to clarify the ideas and ensure a level playing field, without hiding possible needs for further research or areas of disagreement among experts.