SECTION 1 — Operation of certification schemes
Governance structure
1. Certification schemes shall set up a robust governance structure that ensures that the scheme has the necessary legal and technical capacity, impartiality and independence to perform its duties. Such governance structure shall include a Board comprised of independent members who assume fiduciary responsibility for the organisation and operate according to transparent procedures. Depending on their certification scope, certification schemes shall set up a technical committee, or an equivalent system of technical expert support, which shall include all relevant stakeholders, if possible, to provide advice to the scheme management on technical issues. Certification schemes shall carry out transparent stakeholder consultations for any new version or major updates of the general requirements, processes and guidelines of the scheme.
2. Certification schemes shall set up rules and procedures to avoid conflicts of interest in decision-making. As a minimum standard, they shall enforce a system of checks and balances to ensure that no individual stakeholder, having a vested interest in the outcome of a decision, may have decisive influence on that decision. Persons having a potential conflict of interest shall be excluded from decision making in the certification schemes. Certification schemes shall put in place appropriate procedures and an audit trail to identify and document such cases, and shall regularly review them as part of their internal control system.
Internal monitoring, complaints procedure and documentation management system
1. Certification schemes shall set up a system of internal monitoring to verify compliance of operators with the rules and procedures applied by the scheme and to ensure the quality of the work carried out by the auditors of the certification bodies. Internal monitoring shall be carried out at least once a year or at least at the same frequency of the audits to reflect the certification scope of the scheme, as well as the level of risk of the activities carried out by the operators. As part of the internal monitoring, certification schemes shall require certification bodies to provide them with all the reports of the certification audit, re-certification audit, or monitoring audit (“audit”). The internal monitoring shall cover a random and risk-based sample of those audit reports by each certification body.
2. Certification schemes shall establish procedures for the lodging and handling of complaints against operators or certification bodies. Those procedures shall allow complaints to be sent electronically and shall ensure the protection of natural or legal persons who report infringements or lodge complaints in good faith in accordance with Directive (EU) 2019/1937 of the European Parliament and of the Council ( 2 ) .
3. Certification schemes shall keep a register of all complaints. Upon request by the Commission or the Member State where the complaint has been lodged, certification schemes shall provide the requester with all documents related to a complaint and its handling.
4. Certification schemes shall ensure effective follow-up of the results of the internal monitoring and the handling of complaints and, where necessary, apply the relevant remediation measures and sanctions for non-conformity by operators pursuant to the rules and procedures established in accordance with Article 6(1). Where necessary, certification schemes shall take corrective measures on their governance structure or on their internal monitoring process.
5. Certification schemes shall establish a documentation management system that addresses each of the following elements:
(a)
general scheme documents, e.g. manuals, policies, definition of responsibilities;
(b)
internal control system of certification documents and records;
(c)
review of the documentation management system;
(d)
internal auditing and monitoring;
(e)
procedures for prevention, identification and management of non-conformities.
6. Documentation listed in paragraph 5 shall be kept at least for 5 years after the end of the monitoring period.
Non-conformities by operators
1. Certification schemes shall set up a comprehensive system to deal with non-conformities by operators who participate in the certification schemes. As a minimum standard, that system shall include a clear classification of non-conformities, based on their degree of severity in accordance with the requirements set out in paragraphs 2 to 5. For each type of non-conformity, certification schemes shall set up a transparent set of rules and procedures to ensure timely enforcement of the remediation measures and sanctions listed in Article 7.
2. Certification schemes shall classify non-conformities identified during an audit as critical, major or minor.
3. A critical non-conformity shall consist in a violation of the certification scheme’s rules or procedures such as fraud, irreversible non-conformity, or violation that jeopardises the integrity of the certification scheme.
Critical non-conformities shall include at least the following:
(a)
non-compliance with the quality criteria set out in Articles 4 to 7 of Regulation (EU) 2024/3012 and with the certification methodologies referred to in Article 8 of that Regulation;
(b)
deliberate misstatement of the activity description;
(c)
falsification of greenhouse gas (GHG) data.
4. A major non-conformity shall consist in a violation of the certification scheme’s rules or procedures that is potentially reversible and repeated and that reveals systematic problems, or aspects that alone, or in combination with further non-conformities, may result in a fundamental systemic failure.
Major non-conformities shall include at least the following:
(a)
systematic problems with GHG data reported, such as incorrect documentation identified in more than 10 % of the claims included in the representative sample;
(b)
omission of an operator or a group of operators to declare its participation in other carbon removal certification schemes during the certification process;
(c)
failure to provide relevant information to the certification body, such as the information needed for the purposes of an audit.
5. A minor non-conformity shall consist in a violation of the certification scheme’s rules or procedures that has a limited impact, constitutes an isolated or temporary lapse, and shall not result in a fundamental systemic failure if not corrected.
Remediation measures and sanctions for non-conformities
1. In the event of non-conformities, the remediation measures and sanctions as laid down in paragraphs 2 to 7 shall apply to operators or groups of operators.
2. In the case of critical non-conformities, operators applying for certification shall not be issued a certificate.
3. Operators which were not issued a certificate in accordance with paragraph 2 may re-apply for certification after a fixed period of time, determined by the certification scheme according to the characteristics of the activity.
4. Critical non-conformities identified during re-certification audits or monitoring audits, or through a certification scheme’s internal monitoring or complaints process, shall lead to the immediate withdrawal of the certificate and no further issuance of certified units.
5. In the case of major non-conformities, operators applying for certification shall not be issued a certificate.
6. Major non-conformities identified during re-certification audits or monitoring audits, or through a certification scheme’s internal monitoring or complaints process, shall lead to the immediate suspension of the certificate. Where operators do not implement the remediation action within 90 days from the notification of the suspension, the certificate shall be withdrawn.
7. In the case of minor non-conformities, certification schemes shall define the period for the implementation of the remediation measures, that shall not exceed 12 months from their notification.
Change of certification scheme by operators or groups of operators
1. Certification schemes shall require an operator or a group of operators to disclose the following information in their application for certification:
(a)
whether they or their legal predecessor are currently participating in another certification scheme or have participated in another certification scheme in the last 5 years;
(b)
the auditing reports of the last 2 re-certification audits in another certification scheme, including, where applicable, the detailed list of findings by certification bodies, and any decision to suspend or withdraw their certificates in the last 5 years;
(c)
whether they withdrew from a previous certification scheme before the first re-certification audit.
2. Certification schemes shall exclude from the scheme operators or groups of operators in the following cases:
(a)
where the information listed in paragraph 1 has not been disclosed;
(b)
where operators or group of operators or their legal predecessors failed the certification audit under another scheme;
(c)
where operators or group of operators or their legal predecessors withdrew from another scheme before the first re-certification audit.
3. Paragraph 2, point (b) shall not apply where certification audit under another scheme took place more than 3 years before the application for certification or if in the meantime the other scheme ceased its certification activities, and that prevented the operator or group of operators from re-applying to the scheme. In that case, the scope of the certification audit shall be adjusted to cover all relevant issues and shall focus on the shortcomings identified in the certification audit that operators or group of operators or their legal predecessors failed in the other scheme.
4. Paragraph 2, point (c) shall not apply where the operator or group of operators proves that it had a valid reason providing that withdrawal from another scheme was unavoidable or necessary. That withdrawal shall not be caused by any critical or major non-conformity or neglect by the operator to implement the requirements of the certification scheme.
5. Certification schemes shall ensure an efficient and timely exchange between them of information referred to in paragraph 1.
Publication of information by certification schemes and minimum content of their annual operation report
1. Certification schemes shall make publicly and freely available on their website at least the information listed in Annex IV. The Commission shall make that information publicly available on the Union registry.
2. Certification schemes shall list on their registries those operators with a withdrawn certificate, terminated certificate or expired certificate, for at least 36 months after the date of withdrawal, termination or expiry of the certificate. Certification schemes shall make public without delay any changes in the certification status of operators.
3. The annual operation report referred to in Article 14(1), first subparagraph, of Regulation (EU) 2024/3012 shall cover the preceding calendar year and shall follow the structure and shall have the content as set out in Annex V to this Regulation.
Audit process and levels of assurance
1. Certification schemes shall require that operators or groups of operators successfully pass a certification audit carried out by a certification body selected from a list of certification bodies appointed by the certification scheme, before allowing them to participate in the scheme. Such audit shall always be on-site and shall as a minimum provide reasonable assurance of the effectiveness of its internal processes.
2. Certified operators or groups of operators shall be subject to regular re-certification and monitoring audits, whose frequency is set out in the relevant certification methodologies, adopted pursuant to Article 8 of the Regulation (EU) 2024/3012. The certification audit and the first re-certification audit may take place at the same time, upon request by the operators. In the case of group audits, the audits may cover a sample of the group members in accordance with Article 12 of this Regulation. The technical reviewer of the certification body shall be responsible for validating the results of the audits.
3. Certification schemes shall establish detailed guidance setting out how audits are planned and carried out and how audit reports are drawn up. Certification schemes shall ensure that certification bodies conduct audits in accordance with EN ISO/IEC 17021-1 in conjunction with EN ISO/IEC 19011 or the equivalent. Certification schemes shall ensure an efficient and timely exchange of audit information between them to support the effective preparation and conduct of the audit.
4. Certification and re-certification audits shall cover at least the following elements:
(a)
identification of the activity undertaken by the operator which is relevant to the certification scheme’s rules;
(b)
identification of the relevant control systems of the operator and its overall organisation with respect to the certification scheme’s rules and checks of the effective implementation of relevant control systems;
(c)
analysis of the risks which could lead to a material misstatement, based on the auditor’s professional knowledge and the information submitted by the operator;
(d)
a validation or verification plan which corresponds to the risk analysis and the scope and complexity of the operator’s activity, and which defines the sampling methods to be used with respect to that operator’s activity;
(e)
implementation of the validation or verification plan by gathering evidence in accordance with the defined sampling methods, plus all relevant additional evidence, upon which the auditor’s conclusion will be based;
(f)
a request by the certification body to the operator to provide any missing elements of audit trails, an explanation of variations, or the revision of claims or calculations, before reaching a final audit conclusions;
(g)
verification of the accuracy of data recorded by the operator;
(h)
For the purposes of point (c), the analysis of risks shall take into consideration the overall risk profile of the activity, depending on the level of risk of the operator. The audit intensity or scope, or both, shall be adapted to the level of overall risk items.
5. Certification bodies shall only certify operators or groups of operators where they comply with all the following requirements:
(a)
have a documentation management system;
(b)
have an auditable system for safekeeping and reviewing all evidence related to the claims they make or rely on;
(c)
keep all evidence necessary to comply with this Regulation and Regulation (EU) 2024/3012 for a minimum of 5 years after the end of the monitoring period, or longer if requested by national legislation;
(d)
accept responsibility for preparing any information related to the auditing of such evidence.
Auditing of carbon removal and soil emission calculations
1. Certification schemes shall require operators to provide the certification bodies with the activity plan and the monitoring plan in advance of the certification audit, and with the relevant monitoring reports in advance of the re-certification audits or monitoring audits.
2. For the purposes of the re-certification audits, the monitoring report shall include the necessary information relating to the calculation of the net carbon removal benefit or the net soil emission reduction benefit, in accordance with the relevant certification methodology, and any relevant information on the compliance of the activity with the liability and sustainability criteria, as set out in the applicable certification methodology.
3. For the purposes of the monitoring audits, the monitoring report shall include the necessary information relating to the monitoring of the stored carbon, and any case of reversals.
4. Upon request, certification schemes shall provide the Commission and the national authorities responsible for supervision of the certification bodies with access to the respective audit reports and the certificates of compliance.
Group auditing for carbon farming
1. Certification schemes shall allow for group auditing upon request of a group of operators for carbon farming activities only in the following cases:
(a)
the areas where the activities to be certified take place are in geographical proximity to each other and have similar pedoclimatic characteristics, such as climatic or soil conditions;
(b)
for the purpose of calculating carbon removals and soil emission reductions, the activities have similar processes and procedures;
(c)
all group members apply the same relevant certification methodology adopted pursuant to Article 8(2) of Regulation (EU) 2024/3012;
(d)
the group of operators has established a system for internal controls comprising a documented set of risk-based control activities and procedures in accordance with which an identified person or body (group manager) is responsible for verifying compliance of each member of the group with the applicable certification methodology.
2. A group of operators applying for a group audit shall designate a group manager, who shall legally represent the group of operators and shall be responsible for ensuring that each operator complies with the applicable certification methodology.
3. Certification bodies carrying out group auditing may verify all activities concerned on the basis of a sample of group members. Certification schemes shall set out guidelines on the implementation of group auditing, including at least the following elements:
(a)
role of the group manager, including with regard to the internal management system and internal group inspection procedures and their frequency;
(b)
size of the sample of the activities concerned, determined in accordance with paragraph 5.
4. A sample consisting of a number of group members equivalent to the square root of the total number of group members shall be audited individually at a frequency set out in the applicable certification methodology. That number shall be increased in the event of a higher level of risk.
5. For group auditing, if a critical or major non-conformity is identified in one operator of the initial sample of group members, an additional sample of group members of the same size shall be audited. Systemic non-conformity of group members across the whole sample shall lead to the suspension or withdrawal of the whole group certification, as applicable. Certification schemes shall establish criteria for determining the general level of risk in the areas covered by the activities of the group and the consequences of that level of risk for the auditing approach. The sample shall be representative of the whole group and determined using a combination of risk and random selection. Random selection shall represent at least 25% of the members of the sample and at least 25% of the total area covered by the activities of the sample. The members selected for the group audit shall vary at each verification, which frequency is set out in the applicable certification methodology. Critical or major non-compliance of individual group members identified during an audit shall be addressed in accordance with Article 7, paragraphs 2 to 6, as applicable.
6. Audits of the group manager shall always be conducted on-site. Audits of group members may be desk-based, provided that desk audits are able to provide a comparable level of assurance as an on-site audit. Certification schemes shall determine what evidence is required to allow for desk audits. Self-declarations from operators shall not be considered to be sufficient evidence.
SECTION 3 — Certification bodies
Appointment of certification bodies
1. Certification schemes shall ensure that certification bodies appointed to carry out auditing activities, including certification audits (validation), and re-certification and monitoring audits (verification), comply with the rules laid down in this Article, with the exception of paragraphs 2, 3 and 4 in the case of certification bodies recognised by a national competent authority referred to in Article 10(1) of Regulation (EU) 2024/3012.
2. Certification bodies shall be accredited in accordance with EN ISO/IEC 17065. When a certification body conducts verification activities, either with its internal resources or with other resources under its direct control, it shall also meet the applicable requirements of EN ISO/IEC 17029 and EN ISO 14065. Certification bodies shall only use other resources for audits that have the necessary knowledge, experience, skills and capacity to effectively perform all necessary auditing activities, including validation and verification.
3. The accreditation of certification bodies shall be conducted by national accreditation bodies in accordance with Regulation (EC) No 765/2008 of the European Parliament and of the Council ( 3 ) and shall cover the specific scope of certification of the schemes in accordance with Regulation (EU) 2024/3012. When assessing the qualifications of a certification body for the purpose of paragraph 2, the national accreditation body shall take into account any accreditation previously obtained for the relevant activity group in accordance with Commission Implementing Regulation (EU) 2022/996 ( 4 ) or Commission Implementing Regulation (EU) 2018/2067 ( 5 ) , for the certification of, respectively, carbon farming, or permanent carbon removals and carbon storage in products.
4. Certification bodies shall select and appoint the audit team in accordance with EN ISO/IEC 17021-1 in conjunction with EN ISO/IEC 19011, taking into account the competence needed to achieve the objectives of the audit. The audit team shall have the necessary knowledge, experience, skills and capacity to effectively conduct the audit. Where there is only one auditor, the auditor shall also have the necessary knowledge, skills, experience, training and capacity to perform the duties of an audit team leader applicable for that audit.
5. Auditors chosen by certification bodies shall meet the following requirements:
(a)
be independent of the activity being audited;
(b)
be free from conflict of interest, for instance not being involved in consultancy with the same operator over the past 3 years previous to the audit;
(c)
have the knowledge, experience, skills and capacity necessary for effectively conducting the audit related to the certification scheme’s scope, including:
(1)
a minimum of 2 years’ experience in Life-Cycle Assessment, or proven relevant level of capacity;
(2)
specific experience in auditing GHG emission calculations in accordance with the relevant certification methodology;
(3)
depending on the specific types of activity audited, additional experience as relevant in the fields of agriculture, agronomy, ecology, forestry, natural science, silviculture, engineering, building materials and embodied carbon, energy management or a related field;
(4)
where the scope of the audit includes verifying soil organic carbon levels, technical knowledge on soil science;
(d)
for group auditing, they shall have experience in conducting group audits.
6. The governance system of the certification body shall ensure the highest possible level of independence of the auditors’ judgement by applying principles of auditors’ rotation or other existing best practices in the area.
7. Certification bodies that are no longer entitled to conduct auditing under a certification scheme shall be listed for at least 24 months on the scheme’s website after the last audit with an indication to that effect.
Training of certification bodies
1. Certification schemes shall set up robust training courses for auditors of the certification bodies appointed by the scheme, covering all aspects relevant to the scope of the scheme. The courses shall include an examination to demonstrate the participants’ compliance with the training requirements in the technical area or areas in which they are active. Auditors shall participate in the training courses before performing audits on behalf of the certification scheme.
2. Certification schemes shall implement a system to monitor the training status of auditors and ensure that auditors undertake training on a regular basis. Certification schemes shall also provide necessary guidance to certification bodies on aspects that are relevant to the certification process, including updates on the regulatory framework or relevant findings from the certification scheme’s internal monitoring process.
Supervision of certification bodies by the Member States and the Commission
1. Certification schemes shall require certification bodies conducting audits under the scheme, as well operators participating in the scheme, to cooperate with the Commission and the national competent authorities of the Member States, including granting access to the premises of operators where requested, as well as making available to the Commission and the national competent authorities of the Member States all information needed to fulfil their tasks under Article 10(1) of Regulation (EU) 2024/3012. Certification bodies shall:
(a)
provide the information needed by Member States to supervise the operation of certification bodies pursuant to Article 10 of Regulation (EU) 2024/3012;
(b)
provide the information required by the Commission to comply with Article 13 of Regulation (EU) 2024/3012;
(c)
verify the accuracy of information entered into the relevant certification registry and the Union Registry pursuant to Article 12 of Regulation (EU) 2024/3012.
2. Member States may delegate the supervision of certification bodies to the national accreditation bodies pursuant to Regulation (EC) No 765/2008.
3. In the context of the supervision provided for in Article 10(4) of Regulation (EU) 2024/3012, Member States may establish procedures allowing certification bodies recognised by a national competent authority referred to in Article 10(1) of Regulation (EU) 2024/3012, regardless of whether their head office is located in their Member State, to register for supervision, and for carrying out the supervision.
4. Member States shall exchange information and share best practices on how to supervise the operation of the certification bodies in the context of a formal cooperation framework. Where certification bodies carry out the certification of activities related to carbon removals, carbon farming and carbon storage in products in more than one Member State, the Member States concerned shall set up a common framework to supervise such certification bodies, including appointing one Member State as lead audit supervisor.
5. The lead audit supervisor shall be responsible, in cooperation with the other Member States concerned, for consolidating and sharing information with other Member States about the outcome of the supervision of the certification bodies.
6. Where a Member State has reasonable doubts about the ability of a specific certification body to carry out its audit work, it shall share that information with the other Member States, the Commission and the certification scheme under which the certification body operates. The certification scheme concerned shall immediately investigate the case. Upon completion of its investigation, the certification scheme shall inform the Member States and the Commission of the outcome of the investigation and of any corrective actions taken.
7. Operators and certification bodies failing or unwilling to comply with the requirements set out in paragraphs 1 to 5 shall be respectively excluded from participating in and conducting audits on behalf of certification schemes.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
