[Gustavo Fernandes]

Please explain what type of documents, information and evidence you, as auditor, would look for when conducting a ProTerra MRV audit and verifying item 3 (Management system requirements for economic operators) of the Standard?

As an auditor, I would look for documents that demonstrate the contractor’s sustainability policies, such as those showing measures against deforestation and conversion. I would check the supplier contracts for clauses that ensure compliance with local laws and regulations, review records related to monitoring and risk mitigation, and verify the existence of procedures for traceability of raw materials. Additionally, I would assess the effectiveness of management practices and the documentation related to the management system.

What would be your approach (what would you expect to see as evidence) when dealing with suppliers with no traceability information in relation to the previous question?

I would follow the guidelines and check if the action plan for establishing traceability is underway and effective. I would expect to see documentation on the planned steps to implement traceability, such as schedules and responsibilities. I would also verify the existence of temporary measures being adopted and whether they are sufficient to manage the risk until full traceability is achieved.