one of the following bodies: - Forest Stewardship Council (FSC); - Biomass Biofuels voluntary scheme (2BSvs); - Bonsucro; - International Sustainability and Carbon Certification (ISCC Plus

) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in