• 4) Audit

    3.2 Within two years after the beginning of the activity and every 10 years thereafter, the compliance of the activity with the substantial contribution to climate change mitigation criteria and the DNSH criteria are verified by either of the following:

  • 4) Audit

    3.2 (a)      the relevant national competent authorities;

    N/A

  • 4) Audit

    3.2 (b)      an independent third-party certifier, at the request of national authorities or the operator of the activity.

    SFI carried forests are subject to an annual external third-party audits as per SFI Section 10

    2

  • 4) Audit

    3.2 In order to reduce costs, audits may be performed together with any forest certification, climate certification or other audit.

    N/A

    see F59

  • 4) Audit

    3.2 The independent third-party certifier may not have any conflict of interest with the owner or the funder, and may not be involved in the development or operation of the activity.

    N/A

    Auditor conflict of interest addressed in SFI Section 10 and ISO 17021 which is a normative reference for SFI Section 10.

    2

  • 5) Group Assessment

    3.2 The compliance with the criteria for substantial contribution to climate change mitigation and with DNSH criteria may be checked: (a) at the level of the forest sourcing area (12) as defined in Article 2, point (30), of Directive (EU) 2018/2001; (b) at the level of a group of holdings sufficiently homogeneous to evaluate the risk of the sustainability of the forest activity, provided that all those holdings have a durable relationship between them and participate in the activity and the group of those holdings remains the same for all subsequent audits.

    N/A

    SFI requirements for group certification are addressed in SFI Section 10, Appendix 2

    2

  • DNSH 4

    Transition to a circular economy. N/A

    N/A

    N/A

    N/A