The entirety of any organisation or business entity responsible for implementing the standard.

A business entity which provides the company with goods and/or services integral to, and utilized in/for, the production of the company's goods and/or services.

A business entity in the supply chain which, directly or indirectly, provides the suppliers with goods and/or services integral to, and utilized in/for, the production of the suppliers's and/or company's goods and/or services.

There is a lack of clear-cut distinctions between different categories of workers. Consequently, there are numerous types of labour relations and different forms of labour force participation. The different categories of workers also vary within each country and, in certain cases, a single farmer may be grouped in more than one category. Many smallholders supplement their income with wages earned by working in large commercial farms during harvesting periods.

Any person less than 15 years of age, unless local minimum age law stipulates a higher age for work or mandatory schooling, in which case the higher age would apply. If however, local minimum age law is set at 14 years of age in accordance with developing country exceptions under ILO convention 138, the lower age will apply.

The ILO Minimum Age Convention, No. 138 (1973) states that the minimum age of employment should not be less than the age of completion of compulsory schooling and, in any case, shall not be less than 15 years. However a Member country whose economy and educational facilities are insufficiently developed, may under certain conditions initially specify a minimum age of 14 years.

Hazardous child labour is defined by Article 3 (d) of the ILO Convention concerning the Prohibition and Immediate Action for the elimination of the worst forms of child labour, 1999 (182) 3D work which, by its nature or its circumstances in which it is carried out is likely to harm the health, safety or morals of children.

An Occupational accident is an unexpected and unplanned occurrence, including acts of violence, arising out of or in connection with work which results in one or more workers incurring a personal injury, disease or death. Included in occupational accidents are travel, transport or road traffic accidents in which workers are injured and which arise out of or in the course of work, i.e. while engaged in an economic activity, or at work, or carrying on the business of the employer. Occupational injury: any personal injury, disease or death resulting from an occupational accident; an occupational injury is therefore distinct from an occupational disease, which is a disease contracted as a result of an exposure over a period of time to risk factors arising from work activity.

where WF,C is the fibre content of the cane in g/100 g and PJ the purity of the raw juice. In addition, refining all white sugar in a white end refinery is expected to increase the undetermined loss by 0.4 % of the sugar in raw juice. Then the factor 0.98  becomes 0.976.

Irrigated - 85; Supplementary 65; Rainfed 45 (total yield per year/total ha cut/weighted average age at harvest) for each category of water regime. Value for reporting period or 5 year rolling average can be used. Seedcane production (yields and area) should be excluded and non cane areas and roads and contours should be excluded from area harvested. (Supplementary irrigation is where irrigation is used to increase yields obtainable under rainfed conditions).

Since phosphorus and nitrogen differ in their eutrophication effects, a phosphate equivalent conversion is used based on potency factors of 3.06 for phosphorus and 0.42 for nitrogen. Using 120 kg N /ha/y and 20 kg P /ha/y, the figure would be (120 x 0.42) + (20 x 3.06) = 112 kg phosphate/ha/y.

High Conservation Value (HCV) areas are defined as natural habitats where conservation/ biodiversity values are considered to be of outstanding significance or critical importance based on factors such as the presence of rare or endemic species, sacred sites, or resources harvested by local residents (see www.hcvnetwork.org). For implementation of the Bonsucro standard each country is required to provide a country specific and official interpretation of High Conservation Value which will be used for audits in that country. A cut off date of 1 January 2008 will apply. 
The six High Conservation Values (HCVs):
HCV 1 Areas containing globally, regionally or nationally significant concentrations of biodiversity values (e.g. endemism, endangered species, refugia)
HCV 2 Areas containing globally, regionally or nationally significant large landscape level forests, contained within, or containing the management unit, where viable populations of most if not all naturally occurring species exist in natural patterns of distribution and abundance
HCV 3 Areas that are in or contain rare, threatened or endangered ecosystems
HCV 4 Areas that provide basic services of nature in critical situations (e.g. watershed protection, erosion control)
HCV 5 Areas fundamental to meeting basic needs of local communities (e.g. subsistence, health)
HCV 6 Areas critical to local communities’ traditional cultural identity (e.g.areas of cultural, ecological, economic or religious significance identified in cooperation with such local communities).

Also includes soils with a large risk of significant soil stored carbon such as peat lands, mangroves, wetlands and certain 100% native and natural grassland (that were never modified by human activities).

A significant impact would be apparent if the operations of sugarcane farms or mills resulted in changes to the environment that resulted in (1) the quality and / or quantity of habitat supporting an endangered or threatened species being affected to the extent that the numbers and viability of the species (the classification from the IUCN red list) was adversely affected;  (2) conversion, diminution or degradation  of the integrity of an endangered habitat  such that there was a measurable adverse impact on its ecological status in the opinion of a competent ecologist  (3) ecosystem service (such as water supply) being sufficiently changed as to cause material adverse impacts to local communities or ecosystems (for example, flows contain additional nutrients that change downstream ecology or affect the availability of drinking water for downstream communities).

This shall mean all work or service which is exacted from any person under the menace of any penalty and for which the said person has not offered himself voluntarily  

Most common forms of forced or compulsory labour: Forced labour can take many forms – some imposed by the State, but the majority in the private economy…..Forced labour can be an outcome of trafficking in persons and irregular migration… Mechanisms of force applied include debt bondage, slavery, misuse of customary practices and deceptive recruitment systems. Some of the most common forms of forced labour include (for a full list see ILO Handbook):

·         Debt-induced forced labour: Commonly referred to as “bonded labour” in south Asia, where the practice is most common, but also known as “debt bondage”. .. Debt bondage arises when a person mortgages his or her services or those of his family members to someone providing credit in order to repay the loan or advance.

·         Forced labour as an outcome of human trafficking: Trafficking in persons, or human trafficking, is often linked to forced labour. It is fuelled by organised criminal networks or individuals and can involve deceptive recruitment, racketeering and blackmailing for the purpose of labour exploitation.

Forced labour linked to exploitation in labour contract systems: This can be found almost everywhere in the world today. For example, migrant workers can find themselves "bonded" to a labour contractor because excessive fees have been charged and with limited if any possibility to change the employer once they arrive in the destination country.

(a) any distinction, exclusion or preference made on the basis of race, colour, sex, religion, political opinion, national extraction or social origin, which has the effect of nullifying or impairing equality of opportunity or treatment in employment or occupation; 

(b) such other distinction, exclusion or preference which has the effect of nullifying or impairing equality of opportunity or treatment in employment or occupation as may be determined by the Member concerned after consultation with representative employers' and workers' organisations, where such exist, and with other appropriate bodies. 

2. Any distinction, exclusion or preference in respect of a particular job based on the inherent requirements thereof shall not be deemed to be discrimination. 

3. For the purpose of this Convention the terms employment and occupation include access to vocational training, access to employment and to particular occupations, and terms and conditions of employment. 

Article 5

No concession to companies shall involve any form of forced or compulsory labour

Article 1

Article 1-3

Abolition of child labour and definition of national minimum age for labour not less than 15-18 years (depending on occupation).

Articles 1-7

Abolition of child slavery, debt bondage, trafficking and procurement for prostitution; suitable methods to monitor and enforce compliance

Articles 17 (2), 21, 22 (2)

No exploitation or exposure to hazard or discrimination against indigenous women and children

Articles 2-11

Freedom to join organisations, federations and confederations of their own choosing, with freely chosen constitutions and rules; measures to protect the right to organise 

Articles 1-4

Protection against anti-union acts and measures to dominate unions, established means of voluntary negotiation of terms and conditions of employment through collective agreements.

Article 3

Indigenous peoples have the right to self-determination and to freely pursue their economic, social and cultural development. 

Articles 1-3

Equal remuneration for men and women for work of equal value

Equality of opportunity and treatment in respect to employment and occupation; no discrimination on the basis of race, colour, sex, religion, political opinion, national extraction or social origin.

No discrimination based on origin or identity; free to express identity based on custom; special attention to full protection of rights of indigenous women.

Provision of Information; no obstacles to travel; provision of health care; non discrimination in employment; accommodation, social security and remuneration; no forced repatriation of legal workers, repatriation of savings.

Article 4

Alienation with due regard to customary rights, assistance to form cooperatives, tenancy arrangements to secure highest possible living standards. 

Article 13-19

Respect and safeguard rights to lands and natural resources traditionally occupied and used; respect for customs of inheritance; no forced removals; compensation for loss and injury

Articles 25, 26

Article 10 (c)

Protect and encourage customary use of biological resources in accordance with traditional practices

Articles 6-9

Represent themselves through their own representative institutions; consultations with objective of achieving agreement or consent; rights to decide their own priorities, retain their own customs and resolve offences according to customary law (compatible with international human rights)

Articles 10, 11 (2), 19, 28 (1), 29 (2) and 32.(2).

Right to free, prior and informed consent to any project affecting their lands as expressed through their own representative institutions.

UN CERD Committee, UN Committee on Social Cultural and Economic Rights, InterAmerican Commission on Human Rights

Free, prior and Informed consent for decisions that may affect indigenous peoples.

Articles 7-21

Carry out risk assessments and adopt preventive and protective measures to ensure health and safety with workplaces, machinery, equipment, chemicals, tools and processes; ensure dissemination of information; appropriate training, supervision and compliance; special protections for youth and women workers; coverage against occupational injuries and disease.

Article 1-5

Prohibit and/or eliminate production and use of chemicals listed in Annex A of the Convention (eg Aldrin, Chlordane, PCB); restrict production and use of chemicals in Annex B (eg DDT); reduce or eliminate releases of chemicals listed in Annex C (eg Hexachlorobenzene).

Article 5

Curtail use of dangerous pesticides where control is difficult; ensure use of protective equipment and techniques; provide guidance for workers on safety measures; provide extension service to small holders and farmers; protect workers and bystanders; make available full information on risks and protections; protect biodiversity and minimize impacts on environment; ensure safe disposal of waste and equipment; make provisions for emergency treatment for poisoning.

Article 1, 5, and 6

Curb trade in banned and hazardous chemicals and pesticides; develop national procedures for control of their use and trade; the Convention lists banned and hazardous chemicals and pesticides.

Articles 21 (1), 23, 24, 29 (3)

Improvement of livelihood in sanitation, health and housing; participate in health delivery; maintain traditional health systems; effective monitoring of health.

Bonsucro Scheme for calculation of greenhouse gas emissions from sugarcane growing and processing 

The operational boundary includes growing and processing of sugarcane. It considers the boundary to include each individual mill and its growers as a unit, rather than a company owning and operating more than one mill. In the case of IPPs (Independent Power Producers) providing steam and power to a mill from bagasse that has been provided by the mill, the IPP is considered together with the mill concerned. The system boundary includes in addition the energy embedded in the manufacture and supply of all fertilizers and chemicals, but excludes the energy embedded in agricultural and milling capital equipment. All the activities of a plant on one site are considered, to reflect the sustainability of the total system producing food, fuel, energy and chemicals.
This analysis represents a B2B analysis, considering the operation of a cane sugar processing facility, producing raw sugar and/or ethanol at the factory gate. Stand-alone refineries are not considered to be within the boundary. It accounts for the provision of products to a third party that is not the end user (cradle-to-gate).

The energy and GHG calculations are associated with direct energy inputs and at a second level by indirect inputs. Direct inputs are mainly fuel and power inputs, expressed in terms of their primary energy value. Indirect inputs include, in addition, the energy required for the production of chemicals, fertilizers and other materials used. The indirect inputs do not include the additional energy necessary for the manufacture and construction of farm, transport and industrial equipment and buildings.

• Direct land change refers to a change from the original state of the land to use for sugarcane production. Depending on the previous use of the land in question, it is surmised that the land use change can unlock some of the carbon in the existing soil and vegetation. 

• Indirect land use change concerns secondary effects induced by large scale expansion. This displaces existing crops, leading to expansion of crop land elsewhere, either in the same country or in other parts of the world. The effects of these changes are very difficult to estimate. 

If the product’s supply chain directly caused non-agricultural land to be converted to agricultural use on or after 1 January 2008, then GHG emissions associated with the direct land use change are included in the carbon footprint calculation. The table of IPCC default land use change values for selected countries published in the PAS 2050 are used in the calculation.

•  The “substitution” or “displacement” method attempts to model reality by tracking the likely fate of by-products. Each co-product generates an energy and emission credit equal to the energy and emissions saved by not producing the material that the co-product is most likely to displace. 

•  The “allocation” method allocates energy and emissions from a process to the various products according to mass or energy contents or monetary values. 

CO2 from sugarcane emitted in combustion and in ethanol fermentation is considered zero CO2 emission to the air, because this is the carbon taken in from the air during sugarcane growth. CO and VOCs emitted in combustion are assumed to be converted to CO2 fairly rapidly, but methane and nitrous oxides from burning bagasse are accounted for in GHG emissions. CO2 emissions arising from biogenic carbon sources are excluded from the calculation of GHG emissions from the life cycle of products, except where the CO2 arises from direct land use change.
The greenhouse gases covered are CO2, N2O and CH4. Methane and N2O have global warming potentials 23 and 296 times that of CO2 respectively (IPCC 2007). Greenhouse gas emissions are aggregated on a carbon dioxide equivalent (CO2eq) basis.
Non-CO2 emissions arising from both fossil and biogenic carbon sources are included in the calculation of GHG emissions. In the case of burning bagasse in sugar mill boilers, it is assumed that 30 g CH4 and 4 g N2O are produced per 1000 MJ of energy in the bagasse burnt, based on IPCC data for burning of biomass. Changes in the carbon content of soils, either emissions or sequestration, other than those arising from direct land use change, are excluded from the assessment of GHG emissions. Any GHG emissions arising from transport required during the product and raw materials life cycle are included in the carbon footprint assessment. Emission factors for transport include emissions associated with creating and transporting the fuels required.

A materiality threshold of 1 % has been suggested to ensure that very minor sources of life cycle GHG emissions do not require the same treatment as more significant sources.
Both the energy usage and emissions are calculated in the same spreadsheet, since the latter are largely determined by the former. The calculation includes the effects of the manufacture of fertilizer. Farming operations include chemicals application, irrigation, tillage and harvesting (and preparation of cane setts for planting). Cane transport covers getting the cane to the mill. The cane is processed to sugar and molasses or ethanol, and may include export of electric power or bagasse. The energy embedded in the manufacture of milling and other equipment is excluded. Inclusion of energy embedded in capital goods and equipment generally has an effect of less than 10 % on calculated emissions and is excluded. No allowance for transport of products from the factory is allowed for. Transport of workers is not included.
The primary energy is calculated. It differs from the direct energy input in that it takes into account the efficiency of generation and supply of the secondary energy source e.g. using a conversion factor from energy in the fuel used to generate electricity to the energy in the power produced. This applies to power, fuel, steam and any other energy input. The GHG balance is particularly uncertain because of fertilizer nitrous oxide emissions and error margins can be enormous. The use of nitrogen fertilizers results in GHG emissions in two stages: fertilizer manufacture (primarily CO2 emissions from energy used) and fertilizer application (primarily N2O emissions from nitrification and denitrification processes in the soil). The assumption is made that 1.325 % of N in nitrogen fertilizer is converted to N in N2O through nitrification and denitrification, following the IPCC recommendations.
In addition, agricultural lime application results in GHG emissions from both production energy use and in-soil reactions that release CO2. These latter emissions are a further source of uncertainty. The model uses the IPCC factor of 0.44 kg CO2eq/kg lime, which assumes that all C in lime becomes CO2. This is the upper limit; it is possible in weakly acidic soils that limestone results in a net sink of CO2.
The calculation approach adopted in this study is similar to that used in the EBAMM model (Farrell et al. 2006), which itself is similar to the GREET model (Wang et al. 2008). These models have been used in the past mainly to model the production of biofuels from corn, and they have had to be modified for sugarcane to incorporate additional issues as follows: