In the absence of regulations in a country, ProTerra and all it requirements should be used as reference. This can be relevant when auditing in developing countries.
One important aspect that I consider during an audit, aside from interviews with workers as mentioned, is observing work conditions (safety measures in place, usage of PPE – personnel protective equipment). I am attaching a link will relevant technical considerations in relation to environmental and health and safety associated to agriculture for information.
I my personal view, this second question is difficult question to answer (and there is no correct answer). All SDG are relevant and meeting all of them together is what could make this world sustainable. I believe the key message ProTerra Foundation wants to leave here is that ProTerra Standard has a role to play in helping SDG. But it is good the see the different perspectives considering country specific experience.