[Gustavo Leite]

I would start like this

– For fewer than 50 suppliers, the sample size will be 20% of the total number of suppliers.
– For more than 50 suppliers, the sample size will be the square root of the total number of suppliers.

Supplier farms should be grouped by geographic location and/or risk level to determine the sample size. All geographic regions must be represented, and the sample size should be increased as necessary. The final sample size should be rounded up to ensure comprehensive coverage.

All suppliers directly involved in the production of agricultural commodities and related products will be included, and the final sample size must be rounded up accordingly.

2- The operator must ensure that within their SAP system, it is possible to trace each production batch from start to finish, and that no data changes can be made without an approval workflow. They must also present a mass balance with the methodologies used, along with records of goods received and shipped. Internal audit processes for verifying and ensuring compliance with these procedures are valid to strengthen the links in the supply chain

3- For this verification, it is crucial to understand how the geographic traceability of the cargo is conducted and how the operator controls this information. Satellite imagery can also be used to check if the area has the capacity to produce the volume being shipped. Contracts with transport companies, along with shipping and delivery records, are also important to ensure that the service provider is compliant with legal requirements, helping to prevent cases of diversion.