ISCC Summary Audit Report

ISCC- International Sustainability and

Carbon Certification

About this Summary Audit Report

All ISCC audits are conducted based on the applicable ISCC requirements as laid down in the
ISCC system documents. The relevant ISCC requirements are specified in audit procedures
(checklists) that have to be used by auditors from the Certification Bodies (CBs) during ISCC audits.
The completed audit procedures are available to the CB, the certified company and ISCC. Based
on the audit procedures the CB prepares and submits this Summary Audit Report to ISCC.

The report is published on the ISCC website together with information on the ISCC certificate. The
report is a tool to further enhance and support the transparency of sustainability certification under
ISCC. It provides an overview on relevant aspects and results of the audit of a certified ISCC System
User. Information and data in the report reflect the situation at the date of the audit. Only such
activities, processes or materials relevant for the ISCC audit shall be included in this Summary
Report.

The report shall not contain confidential or business sensitive information or data, including data
about amounts or volumes of material, names and/or addresses of subcontractors or service
providers, clients, customers, or others. Therefore, data on volumes of sustainable material is
provided on a voluntary basis only. The layout of this report is provided by ISCC to enable a
harmonised approach and to foster the comparability of different reports. The CB is responsible for
correctness of the information in this document. The template of this Summary Audit Report was
compiled in a multi-stakeholder process in the framework of a working group of members of the
ISCC Association (ISCC e.V.). The Summary Audit Report has to be provided for all types of ISCC
certified System User.

Content

1 About ISCC................................................................................................................... 2
2 Information on the Certification Body....................................................................... 2
3 System User and Audit Process................................................................................... 3
3.1 ISCC System User (Operational Site Registered for Certification)................ 3
3.2 CB Audit Team................................................................................................. 4
3.3 Risk Assessment................................................................................................ 5
3.4 Summary of Activities...................................................................................... 6
3.5 Summary of Audit Results................................................................................ 8
3.6 Description of Scopes...................................................................................... 10

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1 About ISCC

ISCC – International Sustainability and Carbon Certification – is a globally leading certification

system for sustainability, traceability and greenhouse gas emission savings. ISCC aims to facilitate
and improve the environmental, social and economic aspects of sustainability in biomass value
chains and its applications. A multi-stakeholder dialogue is the basis for the development and
continuous improvement of the ISCC system.
ISCC is a multi-feedstock system that can be used for all types of biomass (crops) as well as for
waste and residues and other materials (e.g. renewable feedstocks of non-biological origin). The
system offers certification for all elements of the supply chain from agriculture or point of origin up
the end user. ISCC certification can be applied for all markets, including bioenergy, food, feed and
chemical/technical applications (e.g. bioplastics or cosmetics).
ISCC certification ensures that
— Biomass is not produced on land with high biodiversity and high carbon stock
— Good agricultural practices protecting soil, water and air are applied
— Human rights, labour and land rights are respected
— Sustainable material is traceable throughout international supply chains
— Greenhouse gas reduction targets are met (e.g. for European biofuels markets)
ISCC certifications conducted by independent third-party Certification Bodies (CB) cooperating
with ISCC. Competent and trained auditors, evaluating compliance with the ISCC sustainability
standard, conduct the audits.

2 Information on the Certification Body

Name of certification body SGS Germany GmbH

Description and additional information:

(e.g. relevant recognitions or
accreditations, authorities responsible
for recognition, accreditation,
surveillance and/ or monitoring)

CB E-Mail sustainability.emstek@sgs.com

CB WebSite www.sgs.com

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3 System User and Audit Process

3.1 ISCC System User (Operational Site Registered for Certification)

Company Name NIOTO

Street Zone industrielle du Port Street No

ZIP/ Postal code 01BP 3086 City Lomé

Country Togo TG

Contact details of M Sylvere Koffi Dandonougbo, Production Manager

relevant department

Date of the audit 11.06.2018

Certification system
ISCC EU ISCC PLUS ISCC DE
audited

Chain of custody
option applied Mass Balance Physical segregation

Year of first ISCC 2015

certification

Other sustainability
yes
certification
no
system(s) used*

Certificate number

Start date of validity

End date of validity

Scope certified Farm/ First Gathering Central Office Central Office

Plantation Point (POC) (FAC)

Point of Origin Collecting Warehouse ETBE Plant

Point MTBE Plant

Logistic Centre Trader with Trader Processing Unit

storage

Biogas Plant Biomethane Plant Biodiesel Plant Ethanol Plant

Specify the Type of
Processing Unit: HVO Plant Crushing Plant Methanol Plant Melting Plant

Oil Mill Pulp Mill Refinery Sugar Mill

Treatment Plant (waste/residues) Other Co-Processing

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Add-ons applied (if No add-ons Environmental Classified SAI Gold

applicable) applied Management Chemicals
and Biodiversity

GHG Emissions Consumables Non-GMO for Non-GMO for

Food and Feed Technical
Markets

* Only systems with comparable scope have to be listed

3.2 CB Audit Team

Name of Lead auditor Marina Gbalezere

Name(s) of further
auditors of the team

Name of GHG expert* Christian Drache

Date of issuance of this report 10.08.2018

* Only relevant if individual GHG calculation is applied

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3.3 Risk Assessment

Result of the risk assessment:

Overall risk level applied during
the audit Regular Medium High

Indicate the relevant risk factor(s) (general risk

Major risk indicator(s) identified weight loss indicators, particular risk indicator for farms/plantations
and/or for waste and residues according to ISCC
System Document 204 “Audit Requirements and Risk
Management” (e.g. proximity to and/or overlapping

Tools used to determine risk weight ticket

factor

Risk level applied for

traceability Regular Medium High

Sampling applied during yes no

the audit
If “Yes” was selected, please answer the following four questions

Scope(s) audited based on a Farms/ Points of Storage Dependent

sample Plantations Origin Facilities Collecting
Points

Risk level applied Farms/ Plantations Regular Medium High

for sampling
Points of Origin Regular Medium High

Storage Facilities Regular Medium High

Dependent Collecting Points Regular Medium High

Total number(s) of Farms/ Plantations

operations relevant Points of Origin
for calculating the
Storage Facilities
sample size
Dependent Collecting Points

Number(s) of audits Farms/ Plantations

based on sampling Points of Origin

Storage Facilities 0

Dependent Collecting Points

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3.4 Summary of Activities

Type(s) of sustainable input Shea nuts

material covered during the
audit*

Amount of sustainable input

material (in mt)*
(To be provided on a voluntary basis as this may be commercially sensitive information)

Raw materials with country of Shea nuts ( Benin, Burkina Faso)

origin

Type(s) of sustainable output Shea butter

material covered during the
audit *

Supply base: Agricultural production areas covered by certification (in ha)**

(Please indicate the size for all applicable types of agricultural operations)

** Not applicable

Supply base: Countries of farms/ plantations covered by certification**

** Not applicable

* Applicable for physical input and output. Not applicable for material which is only traded on a “paper” basis.

** Applicable for certification of First Gathering Points, Central Offices and individual certified farms/plantations
1
Smallholders are farmers growing a cash crop alongside other subsistence crops on areas usually smaller than
39 ha. The smallholding farm generally provides the main source of income for the family owning the land, and the
family usually conducts most of the labour

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Information on volumes supplied by supply base (in mt per raw material)***

First Gathering Point Central Office (FAC)

Incoming sustainable biomass ** Amount per biomass (in mt) **

** (To be provided on a voluntary basis as this

may be commercially sensitive information)

Collecting Point Central Office (POC)

Amount per incoming sustainable
List of materials received as sustainable (incoming): ** material (in mt) **

** (To be provided on a voluntary basis as this

may be commercially sensitive information)

*** Applicable for certification of First Gathering Points, Central Offices and Collecting Points

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Supplying Farm(s) controlled by yes

European Cross Compliance** no

Type of GHG emission Total default value(s) Disaggregated default value

value(s) applied
(Multiple options possible) Actual value(s) NUTS value(s)

3.5 Summary of Audit Results

Note: Under ISCC all non-conformities with mandatory requirements must be solved before a certificate
can be issued

Total number of ISCC requirements assessed during audit (as per ISCC audit procedure) 51

Total number of improvement measures 1

Audit results per chapter of the ISCC Audit Procedures:

Chapter Number of ISCC Number of Number on

requirements mandantory voluntary
assessed improvement improvement
measures measures

Management System 16 1

Traceability 11 0

Mass Balance 10 0

Physical segregation 0 0

GHG 14 0

Farms/ Plantations

ISCC Principle 1* 0 0 0

ISCC Principle 2** 0 0 0

ISCC Principle 3** 0 0 0

ISCC Principle 4** 0 0 0

ISCC Principle 5** 0 0 0

ISCC Principle 6** 0 0 0

Point of origin 0 0

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Status of mandatory
improvement measures
Implemented Not implemented

Status of voluntary Fully implemented Partially implemented

improvement measures
No voluntary improvement
Not (yet) implemented
measures defined

Remarks, observations of best

practices and suggestions for
voluntary improvement

* Violations of ISCC Principle 1 are critical non-conformities and cannot be subject to corrective measures

** If supplying farms are controlled by European Cross Compliance (CC) the fields can be marked with 0 (zero).

3.6 Description of Scopes

This chapter contains a description of the scopes that were subject to the audit. (Note: ISCC will develop
a technical solution so that the auditor can choose the text boxes with the description of the relevant
scope(s).)

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Farm/ Plantation

Farms or plantations according to this standard are agricultural operations where crops are cultivated
sustainably, or where agricultural crop residues from sustainable cultivation occur. A farm or plantation is
either defined as distinct legal entity or as an organisation managing an agricultural operation, and
having control regarding compliance with the ISCC requirements. The audit of a farm or plantation must
always cover the entire land (agricultural land, pasture, forest, any other land) of the farm or plantation,
including any owned, leased or rented land. Farms or plantations have three options to be covered
under ISCC certification: as group of supplier to a First Gathering Point, as part of an independent group
of farms/plantations organised under a Central Office, or through individual certification.

Biomass produced on land that is in compliance with the ISCC Principles 1 to 6 is considered to be
sustainable:

1. Protection of land with high biodiversity value or high carbon stock

2. Environmentally responsible production to protect soil, water and air
3. Safe working conditions
4. Compliance with human, labour and land rights
5. Compliance with laws and international treaties
6. Good management practices and continuous improvement

The sustainability criteria are divided in major and minor musts. For a successful audit all major musts and
at least 60% of all minor musts have to be fulfilled. The criteria of principle 1 are all major musts. For farms
within EU Member States that have fully implemented Cross Compliances only Principle 1 has to be
checked during the audit. For countries that have ratified the core ILO Standard Conventions, it may be
assumed that the social requirements (ISCC Principle 4) are fulfilled. However, the verification is subject
to the auditor’s risk assessment.

Farms or plantations do not need to operate a mass balance system or quantity bookkeeping in the
case of physical segregation. However, chain of custody requirements include the documentation of
origin and the verification that the yield per hectare times field size in hectare is in line with the related
quantity of crops stored and delivered as either sustainable or non-sustainable (plausibility check). If

Point of Origin

Points of origin (PoO) for waste or processing residues are operations where the waste or residue either
occurs or is generated. In case of agricultural crop residues the PoO is a farm/plantation. For other types
of waste or residues further categories of PoO are distinguished: business and companies (e.g.
restaurants, food processors), private households, community (municipal collection and land fill sites and
public containers. PoOs provide a signed self-declaration to the certified collecting point. A sample of
PoO generating on average more than 10 metric tons per month of a specific waste or residue (or more
than 120 metric tons per year) must be audited in the scope of the audit of the collecting point. PoOs
may obtain an individual or group certification on a voluntary basis.

The audit includes an assessment of the materials and the verification of the traceability as well as GHG
requirements.

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Central Office

A central office is the representative body of at least one group of homogeneous farms or plantations
that are certified as an independent group of agricultural producers. A group is regarded as
homogeneous if all the farms or plantations are located in the same area, and are similar in their size,
cultivated crops and production processes. The central office is responsible for the group management,
i.e. the implementation of the internal management system, the compliance with the ISCC requirements
of the individual members of the group, and for carrying out the internal audits of the group members.
Each group member has to provide a signed a self-declaration/-self-assessment form to the central
office before the first delivery of sustainable biomass. The certificate is issued for the central office based
on a successful audit. A sample of the group members is subject to an on-site audit. The central office is
responsible for the determination of the greenhouse gas emissions of the group. The central office has to
keep a quantity bookkeeping system on the basis of the outgoing Sustainability Declarations.

First Gathering Point

First gathering points (FGP) are economic operators that receive or buy the sustainable crops or
agricultural crop residues directly from the farms or plantations. FGPs have a contractual relationship
with the supplying farms or plantations for the delivery of crops or agricultural crop residues and receive
a signed self-declaration/ self-assessment form from each farm or plantation before the first delivery of
the sustainable biomass. They have to conduct internal audits at their supplying farms or plantations. An
important characteristic of a FGP is the task of determining and documenting the incoming biomass
according to its origin, quality, amount and greenhouse gas emissions for cultivation. A FGP is responsible
for the correct determination of the GHG emissions for the incoming biomass, and is responsible for
verifying whether specific options to state greenhouse gas emissions (e.g. disaggregated default value
for cultivation or NUTS2 values) can be applied. FGPs are audited regarding the requirements of the
management system, traceability, chain of custody and greenhouse gas emissions. A sample of all farms
or plantations that have signed a self-declaration is subject to an audit. At least one farm or plantation
has to be audited in the scope of the certification of a FGP.

Collecting Point

The collecting points of waste and residues are economic operators that collect or receive waste and
residue materials directly from the points of origin. Collecting points either sell, distribute or process the
collected waste and residues. Collecting points are responsible for the correct declaration and
documentation of the types and amounts of collected materials. Collecting points have to receive a
signed self-declaration from each point of origin to receive material as sustainable. Collecting points
receive a certificate upon a successful audit. They will be audited regarding their management system,
traceability, chain of custody and GHG requirements.

A sample of (not individually certified) points of origin generating on average more than 10 metric tons
per month of a specific waste or residue (or more than 120 metric tons per year) must be audited in the
framework of the audit of the collecting point.

Economic operators that collect waste and residues only on behalf of a collecting point are regarded as
dependent collecting points and do not need to be certified individually but have to be audited on a
sample basis in the scope of the audit of the collecting point. The same applies for storage facilities that
only act on demand of the collecting point. A sample of such storage facilities has to be audited in the
scope of the certification of the collecting point.

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Processing unit

Processing units are facilities that convert input materials by changing their physical and/or chemical
properties. Processing units can be oil mills, refineries, biodiesel, ethanol plants and others. Collection
points or storage facilities conducting a mechanical filtration or sedimentation (e.g. of used cooking oil
with the goal of removing contaminants such as bones, cutlery, etc. or to reduce the water content of
the used cooking oil) are not regarded as processing units. This applies, if both the raw materials and the
materials after the mechanical treatment can be classified and declared with identical waste codes.
Facilities that only blend biofuels and bioliquids, such as ETBE or MTBE plants, are not regarded as
processing units either. Group certification or sampling is not allowed for processing units and blending
facilities. The audit of a processing unit covers the relevant requirements of their management system,
traceability, chain of custody and GHG emissions.

MTBE or ETBE plants

MTBE and ETBE plants receive biomethanol or bioethanol which are already considered final products.
From those input materials together with fossil inputs the plants produce MTBE or ETBE. MTBE and ETBE
plants are not considered conversion units but they require individual certification. Group certification
and sampling is not allowed. They will be audited regarding, traceability and chain of custody (mass
balance) requirements.

Trader and Storage Facilities, Logistic Centres

Traders and storage facilities are economic operators that trade and/ or store sustainable materials (raw
materials, intermediate products or final products). Storage facilities include warehouses, silos, tanks etc.
A logistics centre is an economic operator that operates and manages a group of storage facilities
under a single legal entity at different geographical sites but with a corporate management system. A
storage facility can be the owner of the sustainable material or store or transfer the sustainable material
on behalf of the owner.

All traders and storage facilities trading or storing sustainable materials must be covered by certification.
For storage facilities three options can be applied: individual certification as a storage facility
(warehouse), certification as part of a group under a Logistic Centre, or covered by certification of a
third party (e.g. First Gathering Point, Collecting Point, processing unit, trader with storage).

Traders, independent storage facilities and logistic centres receive a certificate upon a successful audit.
Trader and storage facilities are audited regarding their management system, traceability and chain of
custody requirements. For the certification of a third party with storage facilities and logistics centres, a
sample of all storage facilities has to be audited. The requirements regarding the traceability and chain
of custody apply for every storage facility, i.e. a separate quantity bookkeeping calculation has to be
kept for every storage facility. The logistics centre or the certified third party using a storage facility is
responsible for keeping a separate quantity bookkeeping for each storage facility.

If a trader uses storage facilities that are individually certified or certified as part of a logistic centre, these
storage facilities do not have to be included in the sample.

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