TUV审核报告样本

ReportabouttheSocialResponsibilityandEnvironmentalAuditfor

Co.Ltd.Co.Ltd.)

RevisionNov2002 Auditreport-ForRef.Only

RevisionNov2002

Auditreport-ForRef.Only

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Tableofcontents

Briefevaluation

Objectivesandbasisoftheaudit

Descriptionofcompany(auditee)

Auditprocedure

Generalauditapproach

Activitiesbeforetheaudit

Reviewofcompanydocumentationonsite

Interviewofworkers

Detailsonauditfindings

Overviewofcompliancewithrequirements

Findingsregardingindividualrequirements

PositiveObservations

Conclusion

GeneralNote

Appendix

Page

3

4

4

4

4

4

5

5

6

6

6

10

10

11

12

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1 Briefevaluation

Company/Auditee: Co.Ltd.(Co.Ltd.)

,Fujian,P.R.China

No.ofEmployee : 2500(~600)Auditee´sRepresentative: Mr.Lin

ScopeofApplication : ManufacturingofStandardApplied : AralAuditChecklistTypeofAudit : 2ndPartyAudit

DateofAudit : 2005

LeadAuditor : Mr.

Auditor(s) : Mr.

Translator(s)/ : NAInterpreter(s)

LanguageofAudit : Mandarin

Summary:

WithinthescopeoftheSocialResponsibilityandEnvironmentalAudit,onbehalfofAral,thecompanyhasprovedthatithasintroducedasocialaccountabilityandenvironmentalsysteminaccordancewiththeabove-mentionedstandard.Therequirementsofthestandardarepartlyfulfilled.ThenecessarycorrectiveactionswillbeinstructedbyAralwiththecompanydirectly.

Thefollowingpagescontainmoredetailedinformation.

26thMay2005

Date LeadAuditor Auditor(s)

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Objectivesandbasisoftheaudit

AralinstructedthecertificationbodyofTÜVRheinlandtoconductSocialAccountabilityandEnvironmentalAuditinordertoverify,withinthe2ndpartyrole,whethertherequirementsofAralpolicyarefulfilled.TheobjectivewastheexistingsupplierevaluationregardingtoitsSocialAccountabilityandEnvironmentalPractice.

Thebasisoftheauditwasasfollows:

Aralauditchecklist

Relevantlegalrequirements

Supplier’sworkingproceduresandinstructions

Descriptionofcompany(auditee)

Theauditreferstothesocialaccountabilityandenvironmentalsystemofthecompany:

Co.Ltd.(Co.Ltd.)

XXXXXXXXXXXXXXXXxP.R.China

TherearefivefactoriesunderXXXCo.Ltd.Thisauditonlyassessedoneofthefactories,XXXCo.Ltd.,whichhandlesordersfor.xxxAuditteamrequestedtovisitallfivefactories.However,XXXCo.Ltd.didnotarrangeauditteamtoconducton-siteevaluationofotherfactoriesastheysaidotherfactoriesdidnothandleVega3orders.

XXXCo.Ltd.wasassessedinJuly2004.Theauditteamverifiedthatcorrectiveactionsfromthepreviousaudit.Someissuesarestillopened.

Auditprocedure

Generalauditapproach

Withinthescopeofthe2ndpartyaudit,theauditorsobservedprocessesinthevariousdepartmentsofthecompanyinordertogainanunderstandingoftheoveralloperation.Theauditorsverifiedtheprocessesinthecompanyforconformitywiththelegalrequirementsandthecustomercriteria.Thisverificationwasperformedonasamplingbasis,byinterviewtheworkers,reviewofthecorrespondingdocumentation,andobservationoftheindividualprocesses.

Activitiesbeforetheaudit

Beforetheaudit,applicablelocallawsandlegalrequirementsinrespecttosocialaccountabilityandenvironmentalissuesandAralauditchecklisthavebeenidentifiedandstudiedbytheauditors,e.g.

Minimumwagestatementfromlocalauthority

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Nationalhealthandsafetylaws

Nationallaborlaws

Nationalhygienelaws

Nationalenvironmentallaws

Nationalfirelaws

Reviewofcompanydocumentationonsite

Businesslicense

Factoryfloorplan

Organizationchart

Factoryrulesandregulations/Dormitoryrulesandregulations

Employeecontract/Personalfile/Employeehandbookormanual

Employeetraining/communicationrecords

Leaveapplication/Resignationletter/record

Warningletters/record

Punchcard/timecard/attendancerecord

Payrollrecords/calculationandproductionrecords

Wagedeductionrecords

Localofficialminimumwagedocument

Localsafetyauthorityinspectionreport(buildingsafetyandfirefighting)

InsuranceReceipts

Accident/Incidentrecords

Kitchen/canteenhygienecertificate

Kitchen/canteenworker’shealthcertificate/Youngworkerhealthexaminationrecords

Specialequipmentpermit/certificate

Specialequipmentoperatorpermit/certificate

Interviewofworkers

Duringtheon-siteaudit,asampleofworkershasbeeninterviewedtogatherinformationregardingcompliancewiththelegalrequirementsandtheSocialAccountabilityandEnvironmentalPractice.Thesamplewasselectedtorepresentthecompositionofthetotalworkforce,e.g.inregardtogender,age,ethnicgroup,paygradeandfieldofwork.Acombinationofindividualandgroupinterviewwasused.Anoverviewisgivenbelow:

SocialAccountabilityRequirements

Evaluation(seelegend)

1

ChildLabor

2

2

Forcedlabor

1

3

HealthandSafety

2

4

Discrimination

1

5

DisciplinaryPractices

1

6

WorkingHours

2

7

Compensation/Remuneration

2

8

ManagementSystems

2

9

Environmentalissues

2

Legend: 1:conformitywithrequirements 2:improvementpossible,acceptable3:nonconformitywithrequirements N.A.:notapplicable

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Department/Section

Numberofworkers**

Male

Female

Sewing

11

3

8

Punchingandpackaging

2

1

1

QC

1

1

Preparation

2

1

1

**Twogroupinterviews(6persons/group)and4individualinterviewswereconductedinprivaterooms.Otherinterviewswereconductedduringon-siteaudit.Maleandfemaleworkerswereinterviewedaccordingtotheproportionofgenderinfactory.

Detailsonauditfindings

Overviewofcompliancewithrequirements

FindingsregardingindividualrequirementsChildLabor:

InChinaLaborlawworkersyoungerthan16yearsoldaredefinedaschildlabor.

Thereisnoproceduretodescribetherecruitmentactivity.Butintherecruitmentadvertisement,childrenunder16yearsoldwillnotberecruited.Duringtheaudittheauditteamvisitedthefactoryworkingareaandnochildwasfoundworking.

Youngworkerswerefoundworkinginthefactory.Theseyoungworkerswereregisteredtolocaladministrationdepartment.Bodycheckfornewyoungworkerswasarranged.Accordingto‘ProtectofYoungLaborRegulation’,bodycheckshouldbearrangedtoyoungworkersonceshe/hereachestheageof18

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yearoldandhis/herbodycheckwasconductedmorethan6months. Bodycheckrecordsofworkers,forexampleMs.He,werenotavailable.

Youngworkersnamelistwasnotupdated,someworkersalreadyleftthefactory.

Ageverificationwasdonebycheckingthefollowing:

IdentitycardissuedbyChinagovernment

Verificationbyobservationbycomparingphysicalappearancewiththeagesstatedintheabovedocuments.

ForcedLabor:

NofindingoflodginganyIDordeposit.

Nosignofforcedlaborcouldbedetectedbytheauditteamduringtheauditinthefactory.Theworkersarenotrequiredtolodgeanyidentitypapersuponcommencingofemploymentwiththecompany.Thecompanyjustkeepsthephotocopiesofthosedocuments.

Itisverifiedpersonallybytheauditorsandalsoconfirmedthroughindividuallyconfidentialinterviewswherenoworkercomplaintaboutanyforcedlabor.

Workersarefreetogohomeortheirdormitoryafterwork.Iftheworkersdon’twanttoworkovertimetheyhavetosubmitleaveapplication.

Thesecurityguardsinthegatesaremeantforsafetyandsecurity.

HealthandSafety:

Overall:

Securityguardsareresponsibleforfireprevention.

AccidentreportingprocedurewasestablishedandpostedonSecurityroom.Factorysaidnoaccidenthappened.

Healthandsafetytrainingmaterialsshouldbepreparedandtrainingrecordshouldbekept.

Workshop:

MSDSofthinner,cleaningagentandadhesivematerialswerenotcollected.

Chemicalcontainerswerenotidentifiedprobably.

Dieselwasstoredinopenarea.

Evacuationroutesareidentifiedonamapalsoonthefloor.Locationoffireextinguishersandhydrantboxeswerenotshowninthefloorplanofdormitoryandcanteen.

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FiredrillwasconductedonMarch2005,nosufficientevidencetoprovethisfiredrillincludedormitory.Theevaluationreportshouldbeinmoredetails.

Qualificationofelectricworker,Mr.Yan,wasexpiredonFebruary2005andthere-approvalwasnotyetdone.

Pressurecontainerwasnotmanagedaccordingtothelegalrequirement.

Canteen

Hygienecertificateisissuedon17thJune2004,annualre-approvalshouldbeconductedonSeptember2005.

Bodycheckcertificatesofcanteenworkerswereavailable.

Canteenislocatednexttoworkshopandwarehousewithoutanyphysicalseparation.

Clinicandfirstaid

Aclinicwassetupinthefactory.Factorysignedanagreementwithahospitalwhichresponsibletotakecarethehealthissueofworkers.

Therearefirstaidboxesintheworkshopandthecontentwillbecheckedbiweekly.

Dormitory

Someemergencylampsatdormitorywerenotfunctionedproperly.

Discrimination:

Duringtheaudittheauditteamdidn’tobserveanysignofdiscriminationonthepartofaccessoftraining,promotion,termination,recruitment,provinceorigin,gender,sexualorientation,associationmembership,politicalaffiliation,paymentetc.

Companyensuredequaltreatmentforallworkersinallmatters.Employeesareemployed,trained,promotedandcompensatedonthebasisoftheircapacitytoperformthejob,andarefreefromalltypesofindecent,verbal,physicalandsexualharassmentandotherdiscriminatorypractices.

Itisverifiedpersonallybytheauditorsandalsoconfirmedthroughindividuallyconfidentialinterviewswherenoworkercomplaintaboutdiscrimination.

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DisciplinaryPractices

Duringtheaudittheauditteamdidn’tfindanyevidenceofcorporalpunishment,verbalorphysicalabusewasfound.Theworkersareprovidedwithequalopportunities.

WorkingHours:

Chinalaborlawrequirement:Normalworkinghoursare40hours/weekand36hoursforovertimes/month.Thenormalworkinghoursinthefactoryis40hours/week(8hours/day,MondaytoFriday,07:30-17:30with2hoursmealbreak).Overtimeworkstartsfrom18:30–21:30onMonday,WednesdayandFriday,and07:30–17:30onSaturday.

EvenfactoryappliedforComprehensiveWorkingHourSystem,thefactorywasnotmonitoredtheaccumulativeovertimehourforworkers.Noevidencetoprovetheaccumulativeovertimeworkinthefactorynotexceedstheupperlimit,432hours.

Factoryusedelectronicclocksystemtorecordworkersworkinghour.WorkinghourofAprilandMaywasnotavailabletocheck.Factoryexplainedthesedatawillbecollectedattheendofthismonthsoastocalculatethesalary.

Duringworkersinterviewitisobservedworkerscansubmitleaveapplication.

Remuneration:

TheminimumwageinFujianisunderreview.Thenewminimumwagewillbeannouncedinthecomingmonths.Workerswerepaidinpiecerate.Accordingtoexistingrecordsfactorypaidmorethanminimumwagefortheworkers.

Thewageoftheworkerisacombinationofbasicwage,wagecompensation,overtimepayment.

AccordingtoChinalaborlaw,theovertimepaymentis1.5times,2timesand3timesfornormalworkingdays,Saturday/Sundayandstatutoryholidayrespectively.

JanuaryandFebruary2005payslipofMr.Liuwasnotavailable.AlsocontractofMr.Liuwassignedafterhereporteddutyformorethan30days.

AnnualleavereimbursementsofsomeworkerswerenotcountedintheirFebruarysalary,Ms.Luk.

Overtimepremiumofsomeworkerswerecalculatedwrongly(paymoretoworkers).

Nosufficientevidencetoprovefactorypaidthesocialsecurityinsurance(retirementandunemployment)ofApril2005.

Injuryinsurancewasnotjoined.

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Theverificationofworkinghoursandremunerationwasbasedonworkersinterviewandexaminationofworkercontract,attendancerecords,piecerateunitprice,productionrecords,paymentslips,companyrulesandregulations,leaverecords,resignationrecords,insurancerecords.

ManagementSystems:

Factoryhasnotcollectedrelevantlocallaws,e.g.firelaw,environmentalrelatedregulation,andhealthandsafetyregulations.

Productionrelatedrecordswerekeptlessthanoneyear.

Internalauditingsystemisnotyetimplementedinthecompany.

Managementreviewofthesocialaccountabilityandenvironmentalissueshouldbeplanned.

Factoryinspectionrecords,whichwasconductedbybuyers,werenotavailable.

Correctionsandcorrectiveactionstooktoimprovetheproblemsfoundinfactoryinspectionwerenotdocumented.

Criteriatoselectandevaluatesupplierswerenotestablished.

Environmentalissue

Wastewaterfrom