storage facilities has to be audited* 0.2.17. If storage facilities (external and internal) are used, please indicate the numbers of storage facilities* Number of individually certified storage facilities: _____________________ Number of non-certified storage facilities: ___________________________ 0.2.18. What is the risk level applied for the sampling of storage facilities with regard to the compliance of the relevant ISCC requirements?* Regular (risk 1.0) Medium (risk level 1.5) High (risk level 2.0) 0.2.19. How many storage facilities have been audited on a sample (individually certified collecting points don’t have to be included)* 0.2.20. Are other sustainability certification system(s) used, in particular those systems which are recognized under the RED? (This includes systems, which are used simultaneously to ISCC and/or during the 12 months prior to the audit.)* yes no 0.2.21. If yes, please specify the name of the system(s) 0.2.22. Overall risk level applied during the audit (risk level regarding documentation and sampling)* Regular (risk 1.0) Medium (risk level 1.5) High (risk level 2.0) 0.2.23. Major risk indicator(s) identified. Indicate the relevant risk factor(s) (general risk indicators, particular risk indicator for farms/plantations and/or for waste and residues according to ISCC System Document 204 “Audit Requirements and Risk Management” (e.g. proximity to and/or overlapping with no-go-areas, type of point of origin, indication of flawed, deficient or not accessible documentation)* 0.2.24 Tools and information sources used to determine risk factor*
No. Requirements Verification guidance Evidence/ Documents Category Findings Conformity Major Must Minor Must Yes No 1.1. General (not applicable for farms/ plantations audited as part of a sample) 1.1.1. Is the management system appropriate with respect to type, complexity and volume of the operations and takes risk factors into account? Verify whether there is a management system in place. Verify whether the system covers sustainability requirements at all relevant operations. Verify if risk factors like expertise, education and training of employees and service providers, subcontractors are covered. Documentation of the management system and interviews of personnel, intranet, QM system, QM handbook X 1.1.2. Have relevant information and documents been distributed to the competent employees, warehouses and service providers, subcontractors, customers and other interested parties? Verify distribution lists and demand documents from personnel, warehouses, subcontractors and service providers. Distribution list, emails, letters, relevant managements system documents X 1.1.3. Have employees been appointed who are responsible for the implementation, verification, development and updating of the ISCC requirements at all critical control points? Verify responsibility and authorization of appointed personnel regarding critical control points like incoming and outgoing materials, warehouse bookkeeping, weighbridge, logistics, sales and distribution, quality control, etc., Interview relevant personnel. Organization chart, job and responsibility descriptions, QM system, distribution lists for internal guidelines, updating procedures X 1.1.4. Did trainings take place appropriate to the needs of the employees at critical control points? Verify training material, course planning documents and whether the relevant employees participated in the training. Interview participants. Training course planning, training documents, distribution lists, emails, participant lists, certificates X 1.1.5. Has an internal audit/inspection/assessment regarding the implementation of ISCC taken place (e.g. by the employees named above)? Visual inspection of audit report (inspection should take place at least once a year). Verify if the audit report takes into account relevant service providers, Report, action plan, progress report X
subcontractors and/or suppliers (e.g. farms). 1.1.6. Did reviews of the internal audit report by the organization's management take place? Verify whether the management has reviewed the internal report (should take place at least once a year) Review report, minutes, protocol, interview management personnel, QM system X 1.1.7. Are the internal processes documented appropriately? Verify if the documentation includes e.g. process descriptions, main product(s) and by-products, waste and residues and losses within the process, flow charts etc. Material flow charts, process descriptions. Production reports, organization charts, etc. X 1.1.8. Are sufficient procedure descriptions with respect to sustainability requirements available for all critical control points? Verify procedures (e.g. regarding traceability, mass balance, GHG calculation etc.) at critical control points (e.g. raw material sourcing, conversion process, logistics of incoming and outgoing goods, inventory control, sales and distribution, quality assurance, warehouse bookkeeping, weighbridge, etc.) Material flow charts, standard operating procedures, job and responsibility descriptions, organization contracts with service providers/ subcontractors X 1.1.9. Is the technical equipment and infrastructure available and in operation for the critical control points? Verify whether weighbridges, flow meters, sensors, measuring devices etc. are available, fully functional and calibrated, in particular in the areas of site gate, silos, warehouse, conversion process, etc. Weighbridge ticket, sensor display, computer system reports, display, computer reports regarding process parameters, filling status, etc. X 1.1.10. Are all necessary documents, records, reports, information and data according to ISCC Document 203 available and accessible (please also see Evidence/Documents)? Documents should be requested to the audit. If certain documents (e.g. weighbridge tickets) are not available prior to the audit, availability (in a timely manner) must be ensured during the audit. Records (e.g. weighbridge tickets, contracts, etc.) must ensure a operation permit, plant layout plan, silo plan, tank plan, silo/warehouse capacity, tank capacity, Weighbridge tickets, delivery bill of lading, sustainability declaration/Proof of Sustainability or other documents for incoming and outgoing sustainable material, X
been withdrawn within the previous 12 months. 1.1.12. Is it ensured, that the operational unit is currently (at the date of the not blacklisted by another certification system recognized by the European Commission in the framework of the RED? Check, which other sustainability certification schemes have been used within the previous 12 months. Check if certificates have been withdrawn within the previous 12 months. Verify that the operational unit is currently (at the date of the audit) not blacklisted by another sustainability certification scheme. Certificates, databases and registries of certification schemes, "blacklists", interview with personnel X 1.1.13. Did the risk assessment regarding a flawed documentation of the audited site take place based on the documents, reports, information and data? Risk assessment to be conducted by the external (CB) auditor: 1. Regular risk: above-mentioned documents are accurately managed, up to date, complete and accessible without problems 2. Medium risk: above-mentioned documents are not managed accurately and are not accessible without problems 3. High risk: above-mentioned documents are not up to date and not complete. Note: The use of other certification schemes must be taken into account appropriately during the risk assessment (certification under multiple schemes at the same time may be one of the factors for a higher risk). The result of the risk assessment drives the audit intensity with respect to traceability, mass balance and documents to be verified during the audit: Documents required by ISCC, certificates, databases and registries of certification schemes X mentioned
Regular risk: auditor must check a random document sample from three successive months Medium risk: auditor must check a random document sample from three successive months plus documents from one complete month High risk: auditor must check documents of three successive months completely 1.1.14. Are the above-mentioned documents kept for at least five years? Verify if documentation for five years is covered within the management system. Verify the oldest documents available (starting with the registration with ISCC). ISCC registration, relevant documents, QM system X 1.1.15. Are documents and information treated confidential and are they not made accessible to third parties? Verify that no access of third parties to confidential documents, information, databases, etc. is possible. Distribution lists, emails and access authorizations to data bases X 1.1.16. Is it ensured, that the system user has submitted to ISCC the reporting template provided by ISCC, on the amount of raw materials and/or final biofuels certified according to ISCC in the previous calendar year? Only applicable for individually certified Verify if the system user has received the confirmation email from ISCC confirming that the reporting obligation was fulfilled. Confirmation email from ISCC X 1.1.17 Is it ensured that the reporting template has been submitted in due time and contained complete and truthful information? Only applicable for individually certified Verify if the reporting template has been submitted to ISCC in due time. Check the summary of reported amounts provided by ISCC, if the information reported to ISCC was complete and Confirmation email from ISCC, Summary of amounts reported to ISCC (provided by ISCC together with the confirmation email), Mass balance X
and designated protection areas. Analyze the World Database on Protected Areas (WDPA), the Integrated Biodiversity Assessment Tool (IBAT) or other databases. The protection purpose and the respective imperatives and interdictions must be followed according to the relevant protected area declaration. As long as a Natura 2000 area has not been placed under protection order, the relevant preservation objectives are authoritative. (see ISCC 202, 1.1.(2)) biomass occurs on areas for nature protection purposes interviews with the farmer and employees and the analysis of the operational documents show that nature protection requirements are observed. Check the knowledge of the farmer and the other workers also on the relevant imperatives and interdictions. 7.1.4. Is it ensured, that the regulations for areas that serve the purpose of the protection of rare, threatened or vulnerable ecosystems or species, or areas for the protection of rare, threatened or endangered ecosystems or species recognized by international agreements or included in lists drawn up by intergovernmental organizations or the International Union for the Conservation of Nature are followed? Compare the farmland with the protected areas listed in the IUCN Database. The HCV tool also covers further important ecosystems and species, ecosystem services and community livelihoods as well as cultural values. Compare farmland with potential and if HCV-criteria have been followed in the identification of land status. Where the biomass production does not interfere with protection purposes, appropriate management measures to implement any legal requirements relating to the protection of species and habitats are met and illegal or inappropriate hunting, fishing or collecting activities are controlled. (see ISCC 202, 1.1.(3)) Document check, use of databases, satellite images etc. to verify compliance. Internationally recognized tools and protocols may be used to identify HCV areas. Documentation identifying where HCVs occur. Where HCV is not a concept, existing systems may be used to identify the values. At a national level, surveys by international associations, environmental agencies or authorities may be in place to identify important areas for biodiversity conservation. Consultation with stakeholders might be important as a means of verification X known
7.1.5. Is it ensured, that biomass is not obtained from land that in or after January 2008 had the status of highly biodiverse grassland? Check whether harvesting of raw material is necessary to preserve the grassland status or not. Where evidence is provided that the harvesting of the raw material is necessary to preserve the grassland status, no further evidence to show compliance with that criterion is needed. If not: Check if farmland had in or after January 2008 the status of highly biodiverse grassland: “Natural highly biodiverse grassland” and “non natural highly biodiverse grassland” are distinguished: “Natural highly biodiverse grassland” means grassland that: (a) would remain grassland in the absence of human intervention; and (b) maintains the naturals species composition and ecological characteristics and processes. “Human intervention” means managed grazing, mowing, cutting harvesting or burning. “Non-natural highly biodiverse grassland means grassland that: (a) would cease to be grassland in the absence of human intervention; and (b) is not degraded, that is to say it is not characterised by loss of biodiversity due to for instance overgrazing, mechanical damage to the vegetation, soil erosion or loss of Evidence of compliance can be demonstrated by e.g. comparing aerial photographs, satellite images, land register documents (e.g. field record system, documents of land registry, land certificates, GPS-based crop yield), maps, site surveys or management plans from 31.12.2007 or earlier with today’s status of the farmland. X term
soil quality; and (c) is species-rich. If a grassland conversion is anticipated or already has taken place, the further guidance and requirements on the identification of highly biodiverse grassland according to ISCC document 202 Annex 2 must be followed. (see ISCC 202, 1.1.(4)) 7.1.6. Is it ensured, that biomass is not obtained from land that in or after January 2008 had the status of wetland and no longer has the status? Check if any farmland had in or after January 2008 the status of a wetland, namely land that is covered with or saturated by water permanently or for a significant part of the year. Wetlands can be natural or artificial, permanent or temporary, with water that is static or flowing, fresh, brackish or salt, including areas of marine water the depth of which at low tide does not exceed six meters. (e.g. marsh, fen) Compare with wetland status in the list of internationally important wetlands according to article 2, section 1 of the Convention of February 2nd 1971 (RAMSAR Convention). The conservation of the status of a wetland also implies that this condition is not to be changed or compromised. Raw material production on wetlands might be acceptable as long as the status of the wetland is not changed. (see ISCC 202, 1.2.(1)) Evidence of compliance can be demonstrated by e.g. comparing aerial photographs, satellite images, land register documents (e.g. field record system, documents of land registry, land certificates, GPS-based crop yield), maps, site surveys or management plans from 31.12.2007 or earlier with today’s status of the farmland. Appropriate assessment tools are e.g. databases like GRAS, RAMSAR Convention, Modis Land Cover Database, World Intact Forest Landscape Database. The determination and objective evidence of the carbon stock of the area before the conversion on the basis of exact measurements is necessary to prove that the greenhouse gas emission saving is fulfilled before and after the conversion. Canopy cover can be estimated visually (e.g. USDA field manual). Interviews with states Environmental Agency staff; farmer and their employees or other stakeholders (NGOs) can help to confirm that high carbon stock land is not used. X
1, the auditor has to verify if the greenhouse gas (GHG) emissions of the land use changes have been included (see also template No. 3). The use of GHG default values is not possible. 7.1.10. Is it ensured, that an environmental impact assessment is conducted prior to implementing one of the following actions?: - New cultivation areas or change to intensive agricultural purposes - New buildings - Restructuring rural land holdings - Drainage systems - Other constructions or systems - Water management projects - Intensive livestock installations If any of the activities took place at the farm, an impact assessment must be available to show that environmental impacts have been considered and negative impacts have been kept as little as possible. (a) Human beings, fauna and flora; (b) Soil, water, air, climate and the landscape; (c) Material assets and the cultural heritage; (d) The interaction between the factors referred to in points (a), (b) and (c). (see ISCC 202 2.1.1) inspection shows that new buildings, cultivation areas, drainage systems do exist. Expert´s reports, documents of construction and planning and environmental tolerance checks show, that environmental impacts have been considered and kept as little as possible. Small-scale farmers in lower income countries are at least able to explain potential impacts of their operations and how they avoid potential negative impacts. X 7.1.11. Is it ensured that damage or deterioration of habitats is avoided? Check, whether any land use change took place after 31st December 2007. Check compliance with Principle 1. If land use change complies with Principle 1, check whether appropriate management measures to avoid damage or deterioration of any important habitats or species have been identified and implemented. Any legal requirements relating to the protection of species and habitats must be met. Check whether control measures to avoid illegal or inappropriate Objective evidence by on-site visit, document check. Maps on natural vegetation as well as protected areas, existing ecological corridors, buffer zones show points of actions. X
applicable regulations and local legislation. (see ISCC 202 2.9.1) 7.1.51. Is it ensured that good agricultural practices are applied to reduce (unsustainable) water usage and to maintain and improve water quality? Verify whether good agricultural practices/a management plan exists with respect to Efficient water usage during irrigation; Responsible usage of organic fertilizers and agro-chemicals; Waste discharge: Verify whether appropriate management measures to reducing the unsustainable water use, the abstraction of unsustainable water sources and to minimizing diffuse and localized pollution from chemical residues, fertilizers, soil erosion or other sources to ground and surface water have been identified. Appropriate measures could include inter alia: Setting up buffer zones around water bodies, Efficient handling of fertilizers including sewage sludge, wastewater treatment, Installing efficient irrigation techniques (including rainwater harvesting, drain design) as well as timing the irrigation appropriately to crop requirements Check, if irrigation took place. If irrigation took place, check whether irrigation water was abstracted from a sustainable source or in a Documentation of water management plan or good agricultural practices Identified management measures implemented on a continuous basis. Check the irrigation water source and whether it is used sustainably. Farmer can justify irrigation. Documentation on irrigation is available. If monitoring takes place, results can be provided. Small-scale farmers in lower income countries are at least able to explain potential impacts of their operations and how they avoid potential negative impacts. X
way that recharge rates compensates water abstraction. Verify irrigation method in light of water conservation and local climatic conditions. Timing and amount of irrigation is tailored to crop requirements to meet planned yield and quality levels under local conditions. Monitoring on appropriate scale available. (see ISCC 202 2.9.2) 7.1.52. Is a farm waste management plan available? Check if a farm waste management plan is available, which includes practices for waste reduction, reuse and recycling to avoid or reduce wastage and the use of landfill or burning. The waste management plan should include the phases (1) Risk assessment, (2) Target-setting, (3) Risk management and (4) Monitoring. Verify whether best practices have been addressed in the waste management plan. They refer to: Prevention of wastes; Prevention of on-farm burning of certain waste materials; Prevention of contamination of on-site landfill disposal; Prevention of contamination with respect to disposal of ash; Verification of waste management plan. Record keeping must be in place for produced waste amounts and on-farm disposal (including discharge to landfill, drains, sewers, surface water, land or groundwater). If burning takes place, further records on types of wastes burned and the type of burning practice (e.g. open fire, low temperature incinerators) should be available. Records of the risk assessment as well as appropriate monitoring and management measures must be kept at least five years. A comprehensive, current, documented plan that covers wastage reduction, pollution and waste recycling is available. Air, soil, water, noise and light contamination must be considered. X
Handling of protective equipment for chemicals, gas and electricity Check if a record is kept for training activities including the topic covered, the trainer, the date and attendees. (see ISCC 202 3.1.1) 7.1.55. Is it ensured that certificates of competence are available for dangerous or complex work? Check if all workers handling and/ or administering chemicals, disinfectants, plant protection products, biocides or other hazardous substances and all workers operating dangerous or complex equipment as defined in the risk assessment have certificates of competence, and/ or details of other appropriate qualifications. Check if records identify workers who carry out such tasks, and show certificates of training or proof of competence. (see ISCC 202 3.1.2) Records/Certificates/other qualifications available. Document check and/ or other evidence possible. X 7.1.56. Is it ensured that all workers received adequate health and safety training and have been instructed according to the risk assessment? if workers can demonstrate competency in responsibilities and tasks through visual observations. At least one worker/responsible with first aid skills should be available on the farm/plantation, whenever cultivation activities take place. If at time of inspection there are no activities, there must be evidence of instructions. (see ISCC 202 3.1.3) Relevant documentation, Interview with responsible member of staff/ workers X 7.1.57. Has the farm/plantation a written health, safety and hygiene policy and The risk assessment should include important health and safety risks, such as the use of agrochemicals, Complete and up to date risk assessment. Documents, visual inspection of aid kits and other X
procedure available on the farm, where employees and affected communities can make a complaint? workers and surrounding communities. Check if they have been made aware of its existence and complaints or suggestions can be made at any time. Verify evidence that they are dealt with in a timely manner. Check if complaints and their solutions from the last 24 months are documented and accessible. (see ISCC 202 4.1.8) complaint and time of the implementation of solutions. Separate interview with farmer/plantation manager and employees’ representatives. 7.1.70. Is it ensured that mediation is available in case of a social conflict? A mediator is assigned by name and address by the elected person of trust. The mediator should be independent from all parties involved in the conflict including the company or operator commissioning the mediation. (see ISCC 202 4.1.9) Separate interview with farmer/plantation manager and employees’ representatives. X 7.1.71. Is it ensured that there is no forced labor at the farm or plantation? Check if there has been no use of forced, bonded or involuntary labour as meant in ILO Convention 29 and 105. Furthermore, check if employees are not requested to lodge their identity papers with the owner or a third party. Retaining the salary of workers, further property or additional grants or illegal or excessive deduction of fees from wages for disciplinary purposes, personal protective equipment, deposits for accommodation, is prohibited, unless permitted by law. (see ISCC 202 4.2.1) Separate interview with farmer/plantation manager and employees’ representatives X 7.1.72. Is it ensured that there are restrictions related to hazardous activities? Check if the minimum age complies with all local and national legislation as well as with ILO Convention 138 and 182 and Availability of respective documentation. Separate interview with responsible member of staff/ workers and farmer/plantation manager. X
if no minors are employed on the farm or plantation. Check if documents include recording of workers’ date of birth and documented evidence that the employer is aware of prevailing legislation. Check if children within the age of compulsory schooling are not employed during school hours. Check if young workers (15-18), pregnant workers, disabled workers or workers who suffer from chronic or respiratory diseases do not undertake hazardous work that jeopardizes their health, safety or morals. Check if there area no forms of slavery or practices similar to slavery, forced or compulsory labor of children. Verify if all persons, who have been injured or are ill, do not perform activities that are detrimental to their health and safety or that of other workers. (see ISCC 202 4.2.2) 7.1.73. Is it ensured that there is no indication of discrimination at the farm or plantation? if there is no indication of discrimination (distinction, exclusion or preference) practiced that denies or impairs equality of opportunity, conditions or treatment based on individual characteristics and group membership or association. For example, on the basis of: race, caste, nationality, religion, disability, gender etc. Check if a publicly available equal opportunities policy including Separate interview with farmer/plantation manger and employees’ representatives Document check on equal opportunities policy X
collective bargaining agreements? hours, breaks, rest days, overtime, deductions, sickness, holiday entitlement, paid leave, maternity leave, reasons for dismissal, period of notice, home work etc.). Check if they are documented and available in the languages understood by workers or explained carefully to them by the manager or supervisor. Check compliance for e.g. working hours, breaks, rest days, overtime, deductions, sickness, holiday entitlement, maternity leave, reasons for dismissal, period of notice. Documents also available in the language understood by workers or have been carefully explained to them Check further evidence on: Regular weekly working hours do not exceed 48 hours. N/A for supervisors or management. Rest breaks/days during peak season Every six sequent days of work at least one day off should be provided to workers Overtime is voluntary and only occurs within a certain time (e.g. during harvest or planting) and is compensated at a premium rate. Workers area informed about overtime work in a timely manner farmer/plantation manager and employees’ representatives.
workers to the management? of the workers to the management is elected by all workers and recognized by the management. Check if this person is able to communicate complaints to the management. (see ISCC 202 4.2.9) 7.1.80. Is it ensured that workers can join or establish labour organizations and collective bargaining for negotiating working conditions? Check if all employees are free to establish and to join labour organisations of their own choice or organize themselves to perform collective bargaining. Check if it is ensured that workers have the right to organize and negotiate their working conditions. Check if there is evidence that the employer supports the establishment or at least does not block the effective functioning of worker-committees where the workers elect representatives.. Check if collective bargaining agreements are accepted. Verify if trade union members are guaranteed the possibility to fulfill their tasks at least outside of the regular working hours. The employment conditions regarding freedom of association and collective bargaining are in accordance with all national and local legislation and ILO Conventions 87 and 98. (see ISCC 202 4.2.10) Separate interview with farmer/plantation manager and employees’ representatives. Workers' interviews with self-selected/anonymous workers. X 7.1.81. Is it ensured that there are responsible persons for workers' health, safety and good social practice? Check if the responsible person and the elected person of trust demonstrate awareness and/or access to national regulations concerning: Gross and minimum Separate interview with farmer/plantation manager and person responsible for workers’ health, safety and good social practice. X
wages, working hours, union membership, anti-discrimination, child labor, labor contracts, holiday and maternity leave, health and medical care coverage and pension/gratuity and regular two way communication. (see ISCC 202 4.2.11) 7.1.82. Is it ensured that there is an open communication of management with workers? Check if the management holds regular two-way communication meetings with their employees where issues affecting the business or related to worker health, safety and welfare can be discussed openly. At least two meetings a year are held between management and employees. Matters related to the business and worker health, safety or welfare can be discussed without fear, intimidation or retribution. Records from such meetings are kept and the concerns of the employees are recorded. (see ISCC 202 4.2.12) Separate interview with farmer/plantation manager and employees’ representatives. Reports on the meetings X 7.1.83. Are records on all workers and employees available? Check if records demonstrate an accurate overview of all employees (including seasonal workers and subcontracted workers on the farm) and indicate full names, a job description, date of birth, date of entry, wage and the period of employment. Check if records are accessible for the last 24 months. (see ISCC 202 4.2.13) Availability of respective documentation. Separate interview with farmer/plantation manager and employees’ representatives. X 7.1.84. Is a time recording system that shows daily working time Check if a time recording system is available that makes working Random sample of documents on working hours. Separate interview with X
possible if methodology complies with RED methodology and is verifiable. In this case, duly justification and flagging in documentation required. Verify whether the calculation of GHG emissions was conducted according to the methodology of ISCC 205 taking into account all relevant inputs. Consider especially if for (mineral and organic) and crop residues the N2O-field emission have been included in the calculation. 7.3.5. Were net GHG emissions from land use change (el) calculated according to the respective formula (see ISCC 205)? Are all inputs for the single factors of the formula documented and verifiable? Are all inputs and results available in the required units? Note: Please indicate in “Findings” if any land use change (not violating ISCC Principle 1) took place. The calculation of GHG emissions from land use change took according to the respective formula and all relevant inputs have been taken into account, in particular: Carbon stock of reference area per hectare Carbon stock of cultivation area per hectare Yield per hectare and year Transparent documentation of the calculation and documentation of results and of input data. X Please indicate, if any land use change (not violating ISCC Principle 1) took place: 7.3.6. Calculation of emission savings from improved agricultural management (esca) Were only the following measures integrated: Shifting to reduced or Improved crop rotations and/or crops, including crop residue management; Production records Transparent documentation of the calculation and documentation of results and of input data. X