rspo audit report · 2014. 11. 2. · rspo principles & criteria annual surveillance assessment...

RSPO Principles & Criteria Annual Surveillance Assessment Report

Report Number CU815104

RSPOPC-ASAREPORT.F01 EN (01) DEC2012 of 24

Control Union (Malaysia) Sdn Bhd (163226-D) 150-A, 1

st Floor, Persiaran Raja Muda Musa, Off Jalan Sungai Bertih, Teluk Gadong, 41100 Klang, Selangor, Malaysia

Tel: +603 3377 1600 / 1700, Fax: +603 3377 1800, E-Mail: [email protected]

Annual Surveillance Assessment (ASA 4) Report

PUBLIC SUMMARY

SAPI PALM OIL MILL

PPB Oil Palms Berhad (376090-W)

15th Floor Wisma Jerneh, No. 38 Jalan Sultan Ismail, Kuala Lumpur, Malaysia

This public summary has been prepared in accordance with RSPO requirements and the information included is the result of a full RSPO assessment of the Mills and supply base as included in the scope

of the certificate.

Report prepared by: Haeruddin (Lead Assessor)

Certification decision by: Hari Naveen Christopher (Certifier) Control Union Certifications (Head office)

Meeuwenlaan 4-6, P.O. Box 161.

8000 AD Zwolle. The Netherlands.

[email protected] Phone: 0031 38436 0100

Control Union (Malaysia) S/B Persiaran Raja Muda Musa, Off Jalan Sg

Berith, Teluk Gadong, 41100, Klang, Selangor. Malaysia.

Phone 03-3377 1600 / 1700 [email protected]

Control Union (Indonesia)

Jl Kramat 3A, Cilandak Timur Jakarta Selatan 12560

Phone: 062-21-7884 2016 [email protected]

Control Union Certifications is a member of the Control Union World Group - an international inspection and certification body. CU performs assessments and certification in many agricultural based fields such as FSC, RSPO, and Organic production, Sustainable Textile Production, Organic

Exchange, GLOBALGAP, HACCP, BRC, GMP and GTP.

CU is accredited by the Dutch Council of Accreditation (RVA) on the European quality standard EN 45011 for the inspection and certification of CU Organic program (according to the EU regulation

2092/91) and GLOBALGAP program. When requested a copy of the accreditation certificate can be obtained from CU.

www.controlunion.com

mailto:[email protected]



http://www.controlunion.com/







Table of Contents

PART 1: SCOPE OF THE CERTIFICATION AUDIT ........................................................................................... 4

1.1 COMPANY AND CONTACT DETAILS ............................................................................................................ 4 1.2 RSPO MEMBERSHIP DETAILS ................................................................................................................... 4 1.3 ANNUAL SURVEILLANCE ASSESSMENT DETAILS ............................................................................................ 4 1.4 ASSESSMENT TYPE. (MILL, ESTATE AND MILL, PLANTATION ONLY, ETC.) ......................................................... 4 1.5 LOCATION OF THE PALM OIL MILL ............................................................................................................. 4 PALM OIL MILL OUTPUT AND APPROXIMATE TONNAGES CERTIFIED ........................................................................... 4 1.7 GENERAL DESCRIPTION OF SUPPLY BASE .................................................................................................... 5

1.7.1 Location of the Supply Base .................................................................................................... 5 1.7.2 Statistic of the Supply Base and Estimated of FFB Produced per Year .................................. 5 1.7.3 Percentage of Planted Oil Palm by different Age Ranges ...................................................... 5 1.7.4 Calculation of the Number of Production Units (N) to Sample for the Mill ........................... 5

1.8 PROGRESS OF ASSOCIATED SMALLHOLDERS OR OUTGROWERS TOWARDS COMPLIANCE WITH RELEVANT STANDARDS

- SHOULD BE IN ACCORDANCE TO THE 3 YEAR IMPLEMENTATION PLAN ....................................................................... 5 1.9 LOCATION MAP FOR THIS CERTIFICATION UNIT (SEE APPENDIX 1) .................................................................. 5

PART 2: PARTIAL CERTIFICATION ............................................................................................................... 6

2.1 MANAGEMENT STRUCTURE ..................................................................................................................... 6 2.2 NON-COMPLIANCE IDENTIFIED WITH 2.1 ABOVE ......................................................................................... 6 2.3 SUMMARY OF THE TIME BOUND PLAN ....................................................................................................... 6 2.4 UN-CERTIFIED UNITS OR HOLDINGS .......................................................................................................... 7 2.5 SUMMARY OF THE FINDINGS FOR PARTIAL CERTIFICATION ............................................................................. 8 2.6 PARTIAL CERTIFICATION AUDIT AGENDA .................................................................................................... 8

PART 3: AUDIT PROCESS ............................................................................................................................ 9

3.1 ABOUT THE CERTIFICATION BODY ............................................................................................................. 9 3.2 AUDIT TEAM ......................................................................................................................................... 9

3.2.1 Qualifications of the Lead Auditor ................................................................................................. 9 3.2.2 Qualifications of the Assessment Team ....................................................................................... 10

3.3 AUDIT METHODOLOGY ......................................................................................................................... 11 3.3.1 General Overview .................................................................................................................. 11 3.3.2 Audit Agenda ......................................................................................................................... 11

PART 4 ASSESSMENT FINDINGS ............................................................................................................... 14

4.1 LEAD ASSESSOR’S SUMMARY AND RECOMMENDATION FOR CERTIFICATION ................................................... 14 4.2 SUMMARY OF THE FINDINGS BY PRINCIPLE AND A SAMPLE OF THE CRITERIA .................................................... 14

Principle 1: Commitment to Transparency .......................................................................................... 14 Principle 2: Compliance with Applicable Laws and Regulations .......................................................... 15 Principle 3: Commitment to Long-Term Economic and Financial Viability .......................................... 15 Principle 4: Use of Appropriate Best Practices by Growers and Millers ............................................... 16 Principle 5: Environmental Responsibility and Conservation of Natural Resources and Biodiversity .. 16 Principle 6: Responsible Consideration of Employees and of Individuals and Communities by Growers and Millers ............................................................................................................................................ 17 Principle 7: Responsible Development of New Plantings (Not Applicable – No any new planting) ...... 18 Principle 8: Commitment to Continuous Improvement in Key Areas of Activity ................................... 18

4.3 SAMPLE CRITERIA FOR INCLUSION IN THIS REPORT ON AN ANNUAL BASIS DURING THE LIFETIME OF THE CERTIFICATE

18 4.4 NON-CONFORMITY REGISTER AND REPORTS ON PREVIOUS NCS .................................................................... 19

4.4.1 Annual Audit NC Summary .......................................................................................................... 19







4.4.2 Status of non-conformities (both Minor and Major) previously identified, even if already Closed Out ........................................................................................................................................................ 19

4.5 NON-CONFORMITY REPORT FOR NC IDENTIFIED DURING THIS ASA ................................................................... 19 4.6 OBSERVATIONS ........................................................................................................................................ 19 4.7 ISSUES THAT WERE RAISED DURING THE STAKEHOLDER CONSULTATION AND COMPANY RESPONSES ................... 19

PART 5: RSPO SUPPLY CHAIN CERTIFICATION ........................................................................................ 20

5.1 POM INCLUDED IN THE SCOPE OF THE AUDIT ................................................................................................. 20 5.2 SUMMARY REPORT INCLUDING A BRIEF DESCRIPTION OF THE SCOPE OF CERTIFICATION ............................................ 20 5.3 CONFIRMATION OF THE COMPANY’S SUMMARY OF ANNUAL CERTIFIED VOLUME OF RSPO CERTIFIED PALM OIL OR PALM

KERNEL OIL OVER A SPECIFIED PERIOD ................................................................................................................ 20 5.4 FINAL CERTIFICATION DECISION BY CONTROL UNION FOR THE RSPO SCCS AUDIT................................................. 20

PART 6: CERTIFIED ORGANISATION’S ACKNOWLEDGEMENT OF INTERNAL RESPONSIBILITY ................... 21

6.1 DATE OF NEXT ASA .............................................................................................................................. 21 6.2 DATE FOR CLOSURE OF NON-CONFORMITIES ............................................................................................ 21 6.3 SIGNING BY THE CLIENT ......................................................................................................................... 21 6.4 SIGNING BY THE LEAD AUDITOR .............................................................................................................. 21 6.5 SIGNING BY THE CERTIFIER ..................................................................................................................... 21

PART 7: APPENDICIES .............................................................................................................................. 22

APPENDIX 1: LOCATION MAP FOR THIS CERTIFICATION UNIT ................................................................................ 22 APPENDIX 2: LIST OF ABBREVIATIONS ................................................................................................................. 24







PART 1: SCOPE OF THE CERTIFICATION AUDIT

1.1 Company and Contact Details

Company name: PPB Oil Palms Berhad (376090-W)

Business address: 15th Floor Wisma Jerneh, No. 38 Jalan Sultan Ismail, Kuala Lumpur, Malaysia

Group name if applicable: -

Office telephone: +6089-671546

Contact person: Simon Siburat

Mobile telephone: +6019-8138035

Fax: +6089-670260

e-mail: [email protected]

Web site: -

1.2 RSPO Membership Details

RSPO membership number: 042-04(O) (1-0011-04-000-00)

Parent company as applicable: Wilmar International

Date of original certification: 24-12-2008

Certificate number: C815104CU-RSPO-01.2013

Date of last audit: 06th

– 11th

February 2012

1.3 Annual Surveillance Assessment Details

Dates of this audit: 25th

– 30th

November 2012

ASA number (1 to 4): 4 (Four)

1.4 Assessment Type. (Mill, Estate and Mill, Plantation only, etc.)

Sapi Palm Oil Mill consists of 2 supply base known as Sapi 1 & Sapi 2 Estate and Kiabau Estate. The mill is certified with HACCP MS1480:2007, ISO 22000:2005 Food Safety Management System, Food GMP Management MS 1514:2009 and Fire Certificate.

1.5 Location of the Palm Oil Mill

Palm Oil Mill (POM) Location Address

GPS Reference

Name Longitude Latitude

Sapi Palm Oil Mill KM100, Jalan Sandakan- Telupid, 90009, Sandakan, Sabah, Malaysia

117º23’9.392” E 05º44’2.926” N

Palm Oil Mill Output and Approximate Tonnages Certified

The 12 month output is the average over any 12 month period and the actual production for the 12 months from the date of certification will be included in the first annual summary. These figures exclude any output product from non-certified suppliers.

Supply Base Projected Production from last 12 Months (MT)

Actual Production (MT) Projected Production for next

12 Months (MT)

FFB CPO PK FFB CPO PK FFB CPO PK

Sapi 1 - 2 estate and Kiabau estate

165,966 35,000 6,100 149,553 30,867 4,995 163,784 34,394 6,220

Note : - Actual Production January 2012 – 31

st October 2012 + estimated production November 2012 and December 2012

https://cusi.controlunion.com/cusi_production_files/[email protected]







1.7 General Description of Supply Base Sapi Palm Oil Mill consists of 2 supply base known as Sapi 1 - Sapi 2 Estate and Kiabau Estate. The mill is certified with HACCP MS1480:2007, ISO 22000:2005 Food Safety Management System, Food GMP Management MS 1514:2009 and Fire Certificate. The details of the supply base are listed in table 1.7.2, 1.7.3 and 1.7.4 below The National Interpretation of RSPO P & C for Malaysia was used to assess the palm oil mill and estates. The mill processing capacity is 60 ton FFB per hour.

1.7.1 Location of the Supply Base Oil Palm Plantation (OPP) Location Address GPS Reference

CU Code Name Longitude Latitude

OPP 01 Sapi 1 & Sapi 2 Estate KM100, Jalan Sandakan- Telupid, 90009, Sandakan, Sabah, Malaysia

05º43’57.95” N 117º23’13.692” E

OPP 02 Kiabau Estate Locked Bag 34, 90009 Sandakan, Sabah, Malaysia

05°45'41.196" N 117° 14' 49.192" E

1.7.2 Statistic of the Supply Base and Estimated of FFB Produced per Year CU Code Name Area of Oil Palm (ha)

Period June 2012 Estimated Tonnes

FFB/Yr (Budget 12 months)

Planting Years

Cycle (Years)

Total Area Planted Area

Mature Immature Total

OPP 01 Sapi 1 & Sapi 2 Estate

7,090.00

5,384.03 812.21 6,196.24 123,621 1990 - 2012 25

OPP 02 Kiabau Estate 1,687.00 1,320.00 - 1,320.00 40,163 1992-2004 25

Total 8,777.00 6,704.03 812.21 7,516.24 163,784

1.7.3 Percentage of Planted Oil Palm by different Age Ranges

CU Code Planting Years by 5 year Ranges

Before 1991 1991–1995 1996-2000

2001-2005 2006 - 2010 2011 - 2012 Total (%)

OPP 01 1,099.68

(14.63 %) 275.88

(3.67 %) -

2,084.01 (27.73 %)

1,924.46 (25.60 %)

812.21 (10.81 %)

6,196.24 (82.44 %)

OPP 02 - 1,046.00

(13.92 %) -

274.00 (3.64)

- - 1,320.00

(17.56 %)

Total 1,099.68

(14.63 %) 1,321.88

(17.59 %) -

2,358.01 (31.37 %)

1,924.46 (25.60 %)

812.21 (10.81 %)

7,516.24 (100.00 %)

1.7.4 Calculation of the Number of Production Units (N) to Sample for the Mill N = 0.8√y, where y is the number of units, with the result always to be rounded UP to the next whole integer. Where only a sample of the supply base is assessed, units not previously assessed, or assessed earlier in the certification program, are to be preferred over those more recently assessed.

For the Mill, how many units make up the production base?

Owned estates (Y) N = 0.8√Y Smallholders (Z) N = 0.8√Z

2 2 - -

Explanation as to the selection of estates sampled N = 0.8√Y, where “Y” is the number of units, with the result always to be rounded “up” to the next whole integer, where only a sample of the supply base is assessed. Both Sapi 1 & Sapi 2 is 1 estate and Kiabau, total 2 which taken as sample for the audit.

1.8 Progress of associated Smallholders or Outgrowers towards Compliance with relevant Standards - should be in accordance to the 3 year implementation plan

There is no an associated smallholder or outgrower (Not applicable for this audit).

1.9 Location Map for this Certification Unit (See Appendix 1)







PART 2: PARTIAL CERTIFICATION

The rules for partial certification allow organizations that have a majority holding in and / or management control of more than one autonomous company growing oil palm to certify individual management units and / or subsidiary companies subject to certain rules.

2.1 Management Structure

Section Criteria Yes/No If “Yes” If “No”

2.1.1 Is the certified operation (POM and supply base as detailed above) a stand-alone operation and there are no other plantations or mills owned by the same company?

No Section 2 is N/A

Go to 2.1.2

2.1.2 Is the certified operation part of a simple structure of operations owned by one company?

Yes Go to 2.1.5 Go to 2.1.3

2.1.3 Are there statements of the ultimate controlling shareholders and directors in the managing agency company/companies:

a. Explaining the legal relationship and the management arrangements with the subsidiary companies and / or with any operating groups?

N/A Go to 2.1.4

Go to 2.2.1

2.1.4 b. A statement of commitment to complying with the spirit of the RSPO for all companies and subsidiaries involved with the growing of oil palm and for the production of palm oil?

N/A Go to 2.4 Go to 2.2.2

2.1.5 Is there a time bound plan in place for all subsidiaries, estates and palm oil mills?

Yes Go to 2.3 2.2.3

2.1.6 Is the parent company or one of its majority owned and / or managed subsidiaries a member of RSPO.

Yes

2.2 Non-compliance Identified with 2.1 Above

Section Non-compliance findings NC raised Category

2.2.1 There is no explanation as to the company’s structure and therefore it Is not possible to conduct an effective audit against the rules for partial certification.

- Major

2.2.2 There is no statement of commitment to complying with the spirit of the RSPO for all companies within the company structure.

- Major

2.2.3 There is no time bound plan in place for the certification for all subsidiaries, estates and mills.

- Major

2.2.4 No applicable membership of the RSPO. - Major

2.3 Summary of the Time Bound Plan

Section Requirement Findings and any action required Compliance

2.3.1 Does the plan include all subsidiaries, estates and mills?

The time bound plan includes all of the PPBOP estates and mills.

Yes

2.3.2 Is the time bound plan challenging? Age of plantations. Location. Mill development. Infrastructure. Compliance with applicable law.

All of the mills and estates included in the original time bound plan, with the exception of those transferred to Wilmar International (see below) have achieved RSPO certification. Suburmas mill and estate are added (see below) and the time bound plan for certification is 2013. This is considered challenging in light of the latest changes in the rules relating to partial certification. However, the Sarawak State Government is progressively acquiring the estate for

Yes







industrialization and it is expected to reduce to less than 1,000 ha in 2012. The process of acquiring still in progress until now.

2.3.3 Have there been any changes since the last audit? Are they justified?

The plan was prepared in 2008 and included 17 estates and 5 mills which were not included in the main RSPO audit at that time. Subsequently 6 of these estates and one mill have had their ownership transferred to the parent company Wilmar International. Due to the changes in the rules for partial certification introduced in late 2011, Suburmas Mill and its supply base comprising 2,214 ha known as Suburmas Estate must be included in the time bound plan.

Yes

2.3.4 If there have been changes, what circumstances have occurred?

See above. Yes

2.3.5 Have there been any stakeholder comments?

No comments noted during assessment Yes

2.3.6 Have there been any newly acquired subsidiaries?

No new acquisition Yes

2.3.7 Have there been any isolated lapses in the implementation of the plan?

No Yes

2.3.8 Has there been any systematic failure to proceed with the implementation of the plan?

Na any failure found during audit. Yes

2.3.9 General statement as to progress made since the last audit:

The company transferred 6 estates to Wilmar International for logistical reasons as they are located in Indonesia. RSPO certification has either been achieved or in the process for all of these estates and the mills.

Yes

2.4 Un-Certified Units or Holdings

NOTE: Companies may demonstrate compliance by clear evidence of a self-audit (i.e. an internal audit for all subsidiaries, estates and Palm Oil Mills)

Section Requirement Findings and any action required

2.4.1 Did the company conduct an internal audit? If so, has a positive assurance statement been produced?

No. See below.

2.4.2 No replacement after dates defined in NIs Criterion 7.3 of:

Primary forest.

Any area identified as containing High Conservation Values (HCVs).

Any area required to maintain or enhance HCVs in accordance with RSPO criterion 7.3.

Suburmas estate was planted between 1995 and 2000.

2.4.3 Any new plantings since January 1st

2010 must comply with the RSPO New Plantings Procedure.

Suburmas estate was planted between 1995 and 2000.

2.4.4 Any Land conflicts are being resolved through a mutually agreed process, e.g. RSPO Grievance procedure or Dispute Settlement Facility, in

No land conflicts noted.







accordance with RSPO criteria 6.4, 7.5 and 7.6.

2.4.5 Any Labor disputes are being resolved through a mutually agreed process, in accordance with RSPO criterion 6.3.

No labor disputes noted.

2.4.6 Any Legal non-compliance is being resolved in accordance with the legal requirements, with reference to RSPO criteria 2.1 and 2.2.

No non-compliance noted.

2.5 Summary of the findings for Partial Certification

The audit team assessed compliance with the above requirements during this audit. Failure to address any non-compliance identified may lead to certification suspension.

It is noted that the transfer of mills and estates to the parent company was done for logistical reasons only and that progress to RSPO certification is almost complete. Suburmas Mill and Estate is the only remaining un-certified property in PPBOP and this was planted from 1995 to 2000. PPBOP do not have more than 51% of ownership in the mill and so it was not included in the original time-bound plan. The recent changes in the rules for partial certification now require the mill and estate to be certified and the date of 2013 is considered both challenging and realistic as the estate is progressively being acquired by the Sarawak State Government for industrialization. If the government continue to purchase the estate at the current rate, the property may cease to exist or will become commercially unviable. The process of acquiring still in progress until now. It is further noted that all the remaining PPBOP plantations have been awarded RSPO certification.

2.6 Partial Certification Audit Agenda

Date Location Agenda

26 November 2012 PBB’s office - Document review - Interview with the management







PART 3: AUDIT PROCESS

3.1 About the Certification Body

Control Union Certifications is a member of the Control Union World Group - an international inspection and certification body. CU performs Audits and certification in many agricultural based fields such as FSC, RSPO, and Organic production, Sustainable Textile Production, Organic Exchange, GLOBALGAP, HACCP, BRC, GMP and GTP. CU is accredited by the Dutch Council of Accreditation (RVA) on the European quality standard EN 45011 for the inspection and certification of CU Organic program (according to the EU regulation 2092/91) and EUREPGAP program. When requested a copy of the accreditation certificate can be obtained from CU.

3.2 Audit Team

Lead auditor: Haeruddin

Team member 1: Muhd. Jamalul Arif bin Hamid

Team member 2: Selvanathan

3.2.1 Qualifications of the Lead Auditor

Requirement Qualifications

A minimum of post high school (post-secondary school) training in either agriculture/forestry, environmental science or social sciences;

Post graduate qualification in Forestry with more than 15 years working experience in plantation and forestry.

At least 5 years professional experience in area of work relevant to the assessment (e.g., palm oil management; agriculture/forestry; ecology; social science);

More than 15 years working experience in plantation and forestry. Involved in RSPO auditing since November 2010. Fully trained in similar agriculture certification programs such as RSPO SCCS, 4C, Global Gap, FSC, UTZ certified and Organic farming.

Training in the practical application of the RSPO criteria, and RSPO certification systems;

Involved in RSPO assessment since November 2010. Member of CUC RSPO audit team. Involved in audits conducted in Malaysia and Indonesia.

Successfully completion of an ISO 9000:19011 lead auditors course;

Completed ISO 9001:2008 lead auditor course in January 2012.

Training in the practical application of RSPO certification systems.

Member of CUC RSPO audit team since November 2010. Involved in audits conducted in Malaysia and Indonesia since November 2010 in more than10 different companies in Malaysia and Indonesia.

A supervised period of training in practical auditing against the RSPO criteria or similar sustainability standards, with a minimum of 15 days audit experience and at least 3 audits at different organizations.

Involved in audits conducted in Malaysia and Indonesia since November 2010 in more than10 different companies in Malaysia and Indonesia.

RSPO endorsed lead auditors course. Yes, (Completed & Passed RSPO Lead Auditor training in 2011)

Signed code of conduct. Yes

General knowledge of: Yes

RSPO P&C standards. Yes, (Involved in others certification system as lead auditor, such as organic farming and 4C)

CUC organizational structure. Yes

CUC quality systems. Yes, (Involved in many stakeholders consultation since worked in Forestry and oil palm plantation)

Lead auditor role. Yes

Report writing. Yes

Stakeholder consultation. Yes

Certification decision process. Yes







RSPO SCCS program manual. Yes

CUC filing systems. Yes

Correct use of RSPO trademarks. Completed & Passed RSPO Lead Auditor training in 2011

History and objectives of RSPO. Yes, (Completed & Passed RSPO Lead Auditor training in 2011)

CV available. Yes

Completion of CUC RSPO lead auditor training. Yes

3.2.2 Qualifications of the Assessment Team RSPO Requirement Team Member Name Qualifications

Fluent in main local languages and English.

Muhd Jamalul Arif Bin Hamid

Able to understand local language and fluent in English.

Selvanathan Able to understand local language and fluent in English.

Field working experience in the palm oil sector, or a demonstrable equivalent.


Involved in RSPO auditing since November 2010. Auditing experience in GMP and Global Gap.

Selvanathan SA 8000 advanced auditor, QMS, EMS & OHSAS Lead Auditor, Working experience in oil palm plantation.

Good agricultural practices (GAP), integrated pest management (IPM), pesticide and fertilizer use.




Health and Safety auditing on the farm and in processing facilities. (For example OHSAS 18001 or occupational. Health and safety assurance system).




Workers welfare issues and social auditing experience. (For example with SA8000 or related social or ethical accountability codes).




Environmental and ecological auditing. (For example experience with organic agriculture, ISO 14001 or environmental management systems).










Economic issues. Muhd Jamalul Arif Bin Hamid



3.3 Audit Methodology

3.3.1 General Overview

The Audit was carried out in conformity with the procedures as laid down in the CUC Procedure Manual and the RSPO Program Manual for the assessors and Certifier. During the Audit the qualified CUC assessors used the RSPO standard as endorsed for the country in which the Audit took place and recorded their findings. For each estate and smallholder identified to be included in the sample for this audit, the original main Audit checklist was used, which includes any updates from previous Annual Surveillance Audits (ASA). Workers and local communities were interviewed and evidence sought to confirm ongoing compliance to include:

Chemical stores. Storage. MSDS leaflets. Herbicide mixing areas. PPE. Ventilation. Security.

Field inspections. Herbicide application programs. Harvesting sites and efficiency. Fertilizing operations. SOP’s. Soil maps. Land preparation. Ground cover. IPM. First aiders and boxes. Ground cover. Soil erosion. Field observations of all operations.

Worker interviews. OSH. Sexual, religious, racial harassment. Pay and contracts. Child labor. First aid. Awareness.

Re-planting sites. Zero burn.

HCV’s. Identification. Management plans. Environmental Impact Assessments. Implementation.

Riparian zones. Width. Current and future management. Non maintenance regimes.

Water management. Water courses. Water monitoring.

Road maintenance. Run off.

Social amenities. Social Impact Audits.

Local communities. Contributions made. Employment opportunities. Social impacts. Complaints procedures.

Workshops. Oil traps. Safe working environment. PPE. Diesel tanks. Environmental waste management.

Line sites. Interviews with householders. Inspection of water discharge points. Water improvement plans. Waste disposal.

Documentation review. Palm Oil Mill audits include:

Mill and workshop inspections. Documentation. Worker interviews.

Mill. SOP’s. Safe working environment. Gen sets. Walk ways. Signs. EFB. POME treatment. Emissions. Mass balance. Diesel tanks. PPE. Fire extinguishers. First aiders and boxes. Fuel and water usage.

OSH. Training. Management structure. First aiders.

Full document review. Completion of the checklist. Review and documentation of evidence. All aspects of RSPO P&C’s applicable.

Worker interviews. OSH. Sexual, religious, racial harassment. Pay and contracts. Verification: Verification of implementation was done through field observations, workshop and chemical store inspections, worker and community interviews and mill inspections as summarized above.

3.3.2 Audit Agenda

November 25, 2012 (Sunday)

Time: 11.30 – 14.30

Auditors: Purpose:

Haeruddin Flight from Jakarta - Kuala Lumpur (Airasia QZ8192)







Time: 17.25 – 20.15

Auditors: Purpose:

Haeruddin, Jamalul and Selvanathan Flight from Kuala Lumpur - Sandakan (Airasia AK 5198)

November 26, 2012 (Monday)

Time: 08.30 – 09.00

Auditors: Purpose:

Location:

All auditors Opening meeting. An agenda is followed, which includes:

Introduction by lead auditor.

Introduction of team members and others.

Discussion / confirmation of audit agenda.

Confirmation of confidentiality.

Time and place of closing meeting. Followed by: Presentations by the PBB management representative. Reka Halus office’s Estates

Time: 09.00 – 12.00

Auditors: Purpose:

Haeruddin Partial certification

Time: 12.00 – 13.00 (Lunch)

November 27, 2012 (Tuesday)

Time: 08.30 – 12.00

Auditors: Purpose:

Jamalul and Haeruddin Field visit: Sapi POM SOP’s. Safe working environment. Gen sets. Walk ways. Signs. EFB. POME treatment. Emissions. Diesel tanks. PPE. Fire extinguishers. First aiders and boxes. Fuel and water usage. Worker interviews (OSH. Sexual, religious, racial harassment. Pay and contracts), etc. Document review: Sapi POM SCCS Verification

Auditors: Purpose:

Selvanathan Document review Sapi POM

Time: 12.00 – 13.00 (Lunch)

Time: 13.00 – 17.00

Auditors: Purpose:

Jamalul Field visit: Sapi 1 and 2 Estate Herbicide application programs, harvesting, fertilizing operations, HCV’s., riparian zones, boundaries inspection, water management, chemical stores, fertilizer store, workshops. Worker interviews, social amenities. Social Impact Assessments, local communities, line sites, interview with community and stakeholder, etc.

Auditors: Purpose:

Selvanathan and Haeruddin Document review: Sapi 1 and 2 Estate

November 28, 2012 (Wednesday)

Time: 08.30 – 12.00

Auditors: Purpose:

Haeruddin Field visit: Kiabau Estate Herbicide application programs, harvesting, fertilizing operations, HCV’s., riparian zones, boundaries inspection, water management, chemical stores, fertilizer store, workshops. Worker interviews, social amenities. Social Impact Assessments, local communities, line sites, interview with community and stakeholder, etc.

Auditors: Purpose:

Selvanathan and Jamalul Document review Kiabau Estate

Time: 12.00 – 13.00 (Lunch)

Time: 13.00 –

Auditors: Purpose:

All Auditors Travelling to Sabahmas (Lahad Datu)

November 29, 2012 (Thursday)







November 30, 2012 (Friday)

Time: 08.00 – 10.00

Auditors: Purpose:

All auditors Auditor report

Time: 10.00 – 11.30

Auditors: Purpose:

All auditors Closing Meeting

Time: 11.30 – 12.00 (Lunch)

Time: 12.00 -13.00 (Friday prayers)

Time: 13.00 -

Auditors: Purpose:

All auditors Travelling from Lahad Datu – Tawau (Stay overnight in Tawau)

December 01, 2012

Time: 10.30 – 13.00

Auditors: Purpose:

Jamalul and Selvanathan Flight from Tawau – Kuala Lumpur by Airasia (AK 5745)

Auditors: Purpose:

Haeruddin Stay in Tawau.

Number of auditors participating: 3 Number of days spent for the audit on site: 2.5 Total number of person days used for the audit on site: 7.5







PART 4 ASSESSMENT FINDINGS

4.1 Lead Assessor’s Summary and Recommendation for Certification

During the Annual Surveillance Assessment 4 (ASA-4), it is found that PBB Oil Palm Berhad’s operation is in compliance with the RSPO P&C requirements. The mill was fully verified and is in compliance with the RSPO SCC requirements. It is Therefore the recommendation of the lead assessor that

A certificate of compliance is maintained. .

Signed:

Name: Haeruddin Date: December 07

th, 2012

4.2 Summary of the findings by principle and a sample of the Criteria

Over the 5 year period of the life of the certificate, there will be 4 annual surveillance audits

Identified Non-Conformities and noteworthy Positive and Negative Observations.

The RSPO require that this report contains findings by each principle and some example criteria. Please see table below.

Sample Criterions used during this Annual Surveillance Assessment (RSPO P and C)

The following sample criterions were audited during this Annual Surveillance Assessment

Principle 1: Commitment to Transparency

Criterion Sampled by Surveillance

Summary The Company is committed to transparency, all request information from stakeholders has been responded timely manner

ASA 4 1.1 Company has implemented system and procedures to handling request from any parties. SOP dated on 1 July 2009 for was maintained for all PPB group. Objective for this procedure is to ensure that the estate provide adequate information to other stakeholders on environment, social and legal issues relevant to RSPO criteria and to ensure that management document are publicly available.

Estates and mill is maintain the request and response in “Public Information Request Procedure”, consisted of name of requester, organization, kind of information requested, address, signature, date of information request received, due date to response, PIC, date of response has done. The record shows that the information request has been response in timely manner, i.e. 2 request information from Ms. Siti Aminah from Kolej Yayasan Sabah on 12 November 2012 and Ms. Mariana from University Malaysia, Sabah on 16 July 2012 , they request information related with mill background, organization chart, SOPs, company policy and procedure of certification and there is no request for information from stakeholders in estates, only for repair complex facilities and from external request bus transport. The retention of such documents is 10 years.

ASA 4 1.2 A list of legal permit/documents are publicly and stakeholders can access all those informations, such as: Geran Tanah (Land Title) Lesen berniaga (Trading permit), Perlakuan Penentuan Timbang Sukat (Weight Bridge Measurement), MPOB license, Sijil Pembangunan Tanah (Land Development Permit), Diesel Storage permit, Pelonggaran Masa Kerja (Extended Working Hours permit) ,







Vacuum Oil Dryer, Sterilizer, Boiler, Air compressor, Akta Pengkhidmatan Bomba (Fire Extinguisher Permit), Permit Kawalan Berjadual (Waste scheduled Disposed), Genset, employ foreign workers, vehices, annual report, area statement, maps, polisi syarikat (policy), Manual pertanian (SOPs Manual), organization chart, CSR tribune, Contionus improvement plan, tata cara perundingan, (Consultation and Communication Procedure), aduan dan rundingan (Dispute and Resolution Procedure), pelan pencegahan pencemaran (contamination preventing plan), Manual Kesihatan dan Keselamatan (OSH), pelan dan impak taksiran berkaitan alam sekitar dan social (SEIA). OHS documented in “Safety and Health Manual” rev. 1, dated December 2009, covering: policy, procedure, OHS plan, OHS committee, Accident report and investigation procedure, handling agrochemical, training, road safety, flood, etc. HIRARC and accident reporting and investigation based on Safety and Health Manual for all group. The Environmental Impact Assessment (EIA) was conducted by Ekohandal Sdn Bhd in June 2007 and Social Impact Assessment (SIA) by Envirolog Consulting in May 2008 both in Sapi Mill and Sapi estate. Kiabau estate will be planning to carried out on next year, evaluation of environment aspects and Impacts as initial review (doc no: RSPO 5/5.1), dated on 16

th November 2007.

Assessment for Pollution prevention plan available covered operation/activities, source of waste/pollution, effected environment, prevention, mitigation and enhancement, e.g. on fertilizing and agrochemical activities, sources of pollution recognized as fertilizer and chemical can be polluted land, river & ground water. Prevention plan taken is to not apply near to water course and on wet season with apply as per recommendation i.e dosage and schedules. The procedure of Grievances and Complaint no: SOP-CC dated on 1

st January

2008, all complaints from the stakeholders has been addressed, e.g. complaint from Maria Ong (staff housing) about water supply, immediate action was taken by management to fix. Negotiation procedure documented in “Dispute and Resolution Procedure” RSPO 2.2, rev. 0, dated 02 January 2009, company was maintained Procedure For collective negotiations and resolution of disputes or grievances to handling any disputes. No disputes are pending.

Principle 2: Compliance with Applicable Laws and Regulations


Summary The company has a comprehensive system for ensuring all estate and mill managers are up to date with the applicable laws and they have an internal monitoring system to ensure compliance.

Principle 3: Commitment to Long-Term Economic and Financial Viability


Summary The company has implemented management plan to achieve long term economic and financial viability as described in their working plan.

ASA 4 3.1 A management plan in estate for 19 years (from 2006- 2024), covering of area statement, replanting plan, FFB production, yield per ha, expenditure for (manuring, harvesting and collecting, estate overhead, FFB dispatch, expenditure of facilities, agri machineries, equipment, etc and cash flow projection in mill for 17 (from 2008 – 2024), covering: FFB projection, OER (21.80 – 22.00 %), FFB production, balancing stock, sales, closing stock, operating expenditure and cost per ton (processing. CPO and transport, Road Maintenance, Mill administration, etc). The achievement of plan is recorded by monthly basis.







Replanting in Sapi estate has started from 2010 and still in progress until 2016, program of replanting in 2013 (368.72 ha), 2015 (597.73 ha) and 2016 (772.4 ha) and Kiabau estate for 10 years period (2009-2019). Review of replanting program is carried out annually, including cost statement.

Principle 4: Use of Appropriate Best Practices by Growers and Millers

Criterion Sampled by Surveillance Summary

The company has a set of generic SOPs for the estates and mill. The record of training shown that the company has carried out training sufficiently. Efforts of implement Good Agricultural Practices done through appropriate use of fertilizer and pesticide, land application, water management plan, etc. Training program was implemented and recorded

ASA 4 4.4 Riparian Zone Management has guided by Section 40 & 41 Sabah Water Resource Enactment 1998 and Department of Irrigation & Drainage guideline 2000. There are 2 rivers through the Sapi estate, namely Sg. Sapa Payau and Sg Manduring, and 2 rivers in Kiabau estate: Sg. Mamut 2: Sg Kiabau with riparian zone. No activities allowed on riparian zones and proper signage’s was in place and no construction across the main river passing through an estate. Water analysis for POME discharge point was carried out monthly and it is reported to Department of Environmental (DOE) by quarterly. The last sampling was taken on 12

th October 2012 by external Environment Consultant (Ekohandal

Sdn Bhd) for 2 outgoing point at re-planting area. Parameter used is turbidity, total suspended solid, oil & grease nitrate and phosphate. Report No: ESB/ECR/PPB/27-(15)/08. Result sighted complied for upstream and downstream of Sungai UIu Sapi. Rainfall monitoring is carried out every day and reported by monthly basis, i.e the average of rainfall in October 2012 is 287.8 mm/year in Sapi estate and 118/year in Kiabau estate.

Water usage was monitored by monthly basis. The last recorded in October 2012 is 1.84 MT/FFB and water for domestic usage of POM population monitored, e.g. September 2012 is 0.48 MT/person/day and October 2012 is 0.43/person/day. No water drainage observed into the protected area. Sg Sapi Forest Reserve is protected.

ASA 4 4.8 All workers included contractors were provided with training program which related with their workplace. Training program include safety & health, work SOP’s and emergency response among the workers and contractors. Record of training detailed and attendance was maintained into “Workers Training Program & Records” file, i.e. the last training on 25

th November 2012; Spraying

Safety (label, washing, PPE usage) attended by 22 personnel. Contractor being trained to follow work procedure, confirmed during interview with contractor, e.g.Tansi, Sahir, Suhaidir.

Principle 5: Environmental Responsibility and Conservation of Natural Resources and Biodiversity

Criterion Sampled by Surveillance Summary

Implementation was based on the SEIA report, regular report (RKL/RPL), HCV assessment, The environmental procedures has has been fully responsible and well take place by the company. Comprehensive identification of all waste has been recorded and disposal of scheduled waste has been carried out by an approved and registered collector.

ASA 4 5.3 The company has created document of Identification, prevention, mitigation and improvement plan” waste and pollution, covering 1. Operation activities, such as; milling operation, POME, General store,

Schedule waste store, Laboratory, office, workshop Labor line, landfill. 2. Source of waste, such as EFB, PK shell, Bunch ash, Boiler ash, Fiber, decanter

cake, waste water, processing machinery, gen-set, boiler, liquid waste,







POME, Petrol, oil and lubricant, chemical substances, schedule waste, domestic waste, used oil and grease, metal waste, used batteries, oil, drum and tanks,

3. Prevention 4. Mitigation 5. Enhancement 6. Progress/Improvement

Sighted Waste & Pollution Prevention Plan which includes Identification, Mitigation and Improvement Plan; action still in progress of improvement. Waste has been separated recycle and re-use, such as: Decanter cake and EFB applied to the field for mulching, re-use palm kernel shell and fiber as boiler fuel and domestic waste sent to the landfill for segregation and disposal. Schedule waste to the register collector, i.e. scheduled waste was sent on 13

th July 2012

items: used battery (1 drums -55 gallon) to the Petrojadi Sdn Bhd. The company also is reported regularly by monthly of schduled waste to the Jabatan Alam Sekitar Negeri Sabah, Kementerian Sumber Asli dan Alam Sekitar Malaysia. Plastic and tin waste send to the recycle company, i.e. delivery 1,390 kg plastic for recycling to the Newgates Industry Sdn Bhd on 16

th November 2012

Principle 6: Responsible Consideration of Employees and of Individuals and Communities by Growers and Millers


Summary

Positive and negative impact from the SEIA was documented and a management plan was developed to address any negative impacts and enhances the positive impact. Minutes of meeting for the communication and consultation with local community through meeting were available and evident. The policy for freedom of association, equal opportunities, no sexual harassment and violence, protection of reproductive rights are clearly stated and it was confirmed through interviews during the audit.

ASA 4 6.2 Procedure of communication and consultation in respect of RSPO principle last revision on 1 July 2009 covered 6 procedure included introduction, objective, standard guidelines, procedures for incoming public information request, management document guidance and closing of request. The company provided communication form to been filled up by interested parties who comes to make a communication. Consultation and communication is conducted last on 18

th April 2012; a mutual

concern issues was raised by Mr. Marcellus Jaffery on the issue of grader receiving “can drinks” were evidently consulted and communicated according to the procedure above Sapi Senior Mill Manager (Mr.Lo Yee Hang), Sapi Complex Group Manager (Mr. Joseph Ginda and Mr Jerry J Kangonn- Kiabau Estate Assistant Manager) were appointed officially to handle any issues relating communication and consultation with stakeholders. List of stakeholders was recognized, updated and maintained

ASA 4 6.8 Equal opportunities policy updated September 2010. Policy equal opportunities was maintained and displayed at office and workers housing. The document review of “Workers summary” consist of name of workers, date of birth, age, status (marital or single), Sex (Male and Female), nationality, job, wages rate shown that all workers obtain equal opportunities and workers interview also confirmed that no any discrimination found during interview.







All workers included migrant or women that working with chemical will been sent to medical surveillance every year without discrimination.

Principle 7: Responsible Development of New Plantings (Not Applicable – No any new planting)


Summary Not Applicable (no any new planting)

Principle 8: Commitment to Continuous Improvement in Key Areas of Activity


Summary The commitment for continuous improvement was seen through innovation system involving all levels within the organization.

ASA 4 8.1 - Minimize environment impact with reduction of fossil fuel use per tonne of FFB, Smoke Density monitoring; year to-date 12.5 minutes per day (DOE requirement is not more than 15 minutes per day) and increase planting in riparian reserve areas, planting endangered species and jungle reserve to enhancement environment quality.

- Improvements to maximizing recycling and minimizing waste representative of all estates and POM, recycling plastic containers are triple rinsed and punctured and then recycled. Fuel filters, used oil container, spent lubricant, tractor batteries, oil filter, scrap metal, hospital clinic syringes, are collected and sent as scheduled waste.

- Increasing the beneficial plant to reducing pesticides usage. - Applied EFB and Decanter Cake fo mulching. - Fiber and shell as boiler fuel. - Effluent for land irrigation. - No use class 1A and IB pesticide. - Biogas Plant Project Phase II ( bios-generator – 500KVA ) will initial by May

2012 due to unforeseen circumstances year 2011, expected Biogas engine will arrival by next February 2013 to reduce GHG emission.

- Social impact: to provide 8 block housing for the workers (4 new blocks were completed and have occupied the 4 block).

- New de-oiling pond ( Yr. 2012 ) was budgeted to minimize sludge oil overflow into mixing ponds and enhance the POME treatment and finalizing the construction drawing and specification.

- Upgrading the mixing pond no:1 in Sapi Mill from soil type pond to concrete type pond is progress in order to avoid any erosion and absorption into soil.

- Replacement of 20 unit old FFB cages to prevent the loose fruits drop to the floor and maintaining the cleanliness.

4.3 Sample Criteria for inclusion in this Report on an Annual Basis during the Lifetime of the Certificate

Criterion Year 1 Year 2 Year 3 Year 4 Criterion Year 1 Year 2 Year 3 Year 4

1.1 x x x x 6.1 x

1.2 x x x x 6.2 x

2.1 x 6.3 x

2.2 x 6.4 x

2.3 x 6.5 x

3.1 x x 6.6 x

4.1 x 6.7 x

4.2 x 6.8 x

4.3 x 6.9 x

4.4 x 6.10 x

4.5 x 6.11 x x

4.6 x 7.1 x

4.7 x 7.2 x

4.8 x 7.3 x







5.1 x 7.4 x

5.2 x 7.5 x

5.3 x 7.6 x

5.4 x 7.7 x

5.5 x 8.1 x x x X

5.6 x

4.4 Non-conformity register and reports on previous NCs

This section gives an over view of new or revised non-conformities raised during this audit and of action taken to close out non-conformities raised during the previous audits.

If a minor-non-conformity raised at the last audit, is not closed out, then this will be raised to Major status and the company given 60 days to close this out.

The NC number is comprised of 2 parts to include the year in which the NC was raised as well as a sequential number.

4.4.1 Annual Audit NC Summary

Annual Audit Date:

Number settled: -

Number outstanding: -

4.4.2 Status of non-conformities (both Minor and Major) previously identified, even if already Closed Out

None

4.5 Non-Conformity Report for NC identified during this ASA

None noted

4.6 Observations

None noted

4.7 Issues that were raised during the Stakeholder Consultation and Company Responses

The subjects raised and responses by the company will be reviewed at the first annual surveillance audit. Subsequent annual surveillance audit reports will include any subjects raised during the period of certification and during the annual surveillance audit.

Subject raised Company response and proposed action to be taken

Audit team findings

- - Not any issues or comment received during this annual surveillance.







PART 5: RSPO SUPPLY CHAIN CERTIFICATION

The palm mill mentioned in the scope of the audit was audited against the requirements of the following: RSPO Supply Chain Certification Systems. November 2011. RSPO Supply Chain Certification Standard. November 2011.

5.1 POM included in the scope of the audit

CU code: Name of facility: Location address: Supply chain model:

POM 1 Sapi

Palm Oil Mill KM100, Jalan Sandakan- Telupid, 90009, Sandakan, Sabah, Malaysia

MB

5.2 Summary report including a brief description of the scope of certification

The mill purchases Fresh Fruit Bunch (FFB) from both certified and non-certified supply bases and processes them under the Mass Balance model. During the assessment it is found that Sapi Palm Oil Mill has established processes that meet the RSPO SCCS requirements and is capable of demonstrating compliance with the supply chain model.

5.3 Confirmation of the company’s summary of annual certified volume of RSPO certified Palm Oil or Palm Kernel Oil over a specified period

Product: CPO MT

PK MT

Specified 12 month period:

CU Code

POM 1 34,394 6,220 Jan 2013 to Dec 2013

5.4 Final certification decision by Control Union for the RSPO SCCS Audit

Recommendations made: Yes

Summary of non-compliances:

Full compliance was found.

Certification status of client: The POM included in the scope of this audit demonstrated full compliance with the RSPO SCCS. With effect from the certification date given in the RSPOPC certificate, this POM mentioned in the scope of this report is considered to be certified in accordance with the RSPO SCCS.







PART 6: CERTIFIED ORGANISATION’S ACKNOWLEDGEMENT OF INTERNAL RESPONSIBILITY

6.1 Date of next ASA

The provisional date for the next ASA is: Re-certification next year (September 2013)

6.2 Date for Closure of Non-Conformities

See sections above for details of NC’s, if any

All major NCs to be closed by: -

All minor NCs to be closed by: -

6.3 Signing by the Client

I the undersigned, being the most senior relevant management representative of the operation seeking or holding certification, agree with the contents and audit findings as presented in this document . I also confirm:

Acceptance of liability in execution of the instructions given.

That this company was made aware that the findings of the audit team are tentative; pending review and decision making by the duly designated representatives of Control Union Certifications.

That during the closing meeting all agenda items was covered by the Lead Auditor.

Acknowledged by:

Name: Simon Siburat

Position: Group Sustainability Controller

Date: 07th

December 2012 Signature

6.4 Signing by the Lead Auditor

I the undersigned, being the Lead Auditor, confirm that this report is an accurate record of the findings and of the closing meeting. I further confirm that the summary of the findings as presented in this report are a true representation of the actual findings of the audit team.

Acknowledged by:

Name: Haeruddin

Position: Lead Auditor

Date: 07th

December 2012 Signature

6.5 Signing by the Certifier

I the undersigned, being the Certifier, confirm that the information and conclusions included in this report have been prepared in good faith and that the certification decision has been based upon this information.

Acknowledged by:

Name: Hari Naveen Christopher

Position: Certifier

Date: 18th

March 2013 Signature







PART 7: APPENDICIES

Appendix 1: Location Map for this Certification Unit

From 1.9, the location map(s)

Map 1. Location of PBB in Sabah Region







Map 2. Location of Sapi Mill, Sapi 1 – 2 estate and Kiabau estate with neighboring entities







Appendix 2: List of Abbreviations

BRC British Retail Consortium

CHRA Chemical Health Risk Assessment

CoC Chain of Custody

CPO Crude Palm Oil

CSR Corporate Social Responsibility

CU Control Union

CUC Control Union Certifications

DOE Department of Environment

EFB Empty Fruit Bunch

EIA Environment Impact Assessment

ERT Endangered Rare or Threatened species

EU European Union

EUREPGAP Euro-Retailer Produce Good Agricultural Practices

FFB Fresh Fruit Bunch

FSC Forest Stewardship Council

FSC COC Forest Stewardship Council Chain of Custody

FSC FM Forest Stewardship Council Forest Management

GGL Green Gold Label

GMP Good Manufacturing Practice

GOTS Global Organic Textile Standard

GTP Good Trading Practice

GPS Global Positioning System

HACCP Hazard Analysis and Critical Control Point

HCV High Conservation Value

HCVF High Conservation Value Forest

IPM Integrated Pest Management

JAS Japanese Agricultural Standard

MSDS Material Safety Data Sheet

NC Non Conformity

OE Organic Exchange

OSH Occupational Safety and Health

OSHAS Occupational Safety and Health Assessment Scheme

P&C Principle and Criteria

PEFC Programme for the Endorsement of Forest Certification

PK Palm Kernel

POME Palm Oil Mill Effluent

PPE Personal Protective Equipment

RSPO Roundtable on Sustainable Palm Oil

RSPO NI Roundtable on Sustainable Palm Oil National Interpretation

SA8000 Social Accountability 8000

Sdn Bhd Sendirian Berhad

SIA Social Impact Assessment

SOCSO Social Security Organisation

SOP Standard Operating Procedure

USDA/NOP United States Department of Agriculture – National Organic Program

MT Metric Tonnes

WHO World Health Organization

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