Department Administrative Order No. 2024 – 04 Compliance Reporting and Audit Guidelines for Republic Act No. 11898 or the Extended Producer Responsibility Act of 2022

Department of Environment and Natural Resources KAGAWARAN NG KAPALIGIRAN at LIKAS YAMAN BACONC PILIPINAS API? 22 20 OENR Administrative Order E^o. 2024- 04 / SUBJECT: COMPLIANCE REPORTING AND AUDIT GUIDELINES FOR REPUBLIC ACT NO. 11898 OR THE EXTENDED PRODUCER RESPONSIBILITY ACT OF 2022 Pursuant to Section 11 of Republic Act No. 11898, otherwise known as the “Extended Producer Responsibility Act of 2022,” amending for this purpose Republic Act No. 9003, othenvise known as the "Ecological Solid Waste Management Act of 2000," Sections 17.1 and 19 of Department Administrative Order (DAO) No. 2023 02 also known as the “Implementing Rules and Regulations of Republic Act No. 11898,” and by virtue of Executive Order No. 192, Series of 1987, the Department of Environment and Natural Resources hereby adopts and promulgates the following Procedures and Guidelines: SECTION 1. Basic Policy. It is hereby declared the policy of the State to adopt a systematic, comprehensive, and ecological solid waste management program to ensure the protection of public health and the environment, sustainable use of natural resources, and promote solid waste management and resource conservation throughout the country. SECTION 2. Objectives. These Guidelines, which were developed together with the voluntary support and assistance from the Audit and Assurance Standards Council (AASC) and the Financial and Sustainability Reporting Standards Council (FSRSC), are hereby promulgated to achieve the following objectives: 2.1 To provide guidance and templates to Obliged Enterprises (OEs), Collectives, and Producer Responsibility Organizations (PROs), and their respective independent third-party EPR compliance auditors on complying with the requirements of Section 19 and its subsections of the EPR IRR pending the development, adoption and issuance by the DENR of the uniform standards for EPR compliance auditing and reporting and the accreditation rules and procedures for independent third-party EPR compliance auditors; 2.2 To serve as phase-in capacity and capability development mechanisms pending the adoption of said uniform standards and accreditation rules referred to in the immediately preceding section; and 2.3 To comply with Section 17.1 of DAO No. 2023-02 that stipulates that the National Ecology Center (NEC), In coordination with the Environmental Management Bureau (EMB), shall monitor and evaluate the compliance Visiiyiis Avenue, Dilimiin, Quezon City 1100, Philippines w'ww.dcnr.gov.ph