General Assembly 14-6E

1) As obligatory part of the individual supply-chain audits of the RSPO members, the auditors on site for the supply-chain-audit check - if available - the ACOP of the previous year. Auditors conduct plausibility checks, whether all data on certified volumes, the supply-chain models reported (B&C, MB, SG and IP), percentages etc. are consistent with the operations of this specific member. If the data reported are not plausible, the auditor reports a noncompliance to the RSPO Secretariat. Those RSPO member which must not provide on ACOP report, must not follow this process.

2) The RSPO Secretariat together with the relevant working groups in the RSPO, develop within 24 months of time procedures and processes, how to deal with non-plausibilities as reported by the auditors, in order to make sure that all RSPO members adhere to the Code of Conduct and the same standard of reporting.