(bisg.org): The International ISBN Agency continues to recommend that publishers should assign ISBNs to each e-book format separately available. Publishers should supply their ISBNs to downstream intermediaries and channels if they are creating their own formats. There will, however, be instances of compressed supply chains where an e-book in a particular format is available exclusively through a single channel (e.g. Kindle). In those circumstances there is no requirement for an ISBN, unless the publisher needs it for control purposes. (A simple guiding principle is that a product needs a separate identifier if the supply chain needs to identify it separately).
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