Chapter II, Section 2, Article 12 · Commission Implementing Regulation (EU) 2025/2358

Contents

Article 12Group 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.