IFS Wholesale and Cash & Carry (C&C) is a standard for assessing the safety and quality of products and processes of wholesalers, cash & carry businesses and packing companies. Certification bodies providing certification to these standards must be accredited by IAF MLA signatories, offering confidence that the above operations meet prescribed criteria. 

Under the agreement, the Wholesale and Cash & Carry standard will be recognised by IAF as IAF MLA sub-scope under the main scope of Product Certification—ISO/IEC 17065. This ensures mutual recognition of accredited certification for this standard by IAF MLA signatories and allows acceptance in many markets based on one accreditation.

"This agreement marks another important milestone in strengthening global trust in accredited certification. By recognising the IFS Wholesale and Cash & Carry Standard under the IAF MLA, we are reinforcing our shared commitment to food safety, quality and international market acceptance. Recognition as an IAF MLA sub-scope supports the global acceptance of accredited certificates, benefiting businesses, regulators and consumers alike," said Emanuele Riva, IAF Chair. 

"Major players in wholesale and cash-and-carry, along with companies that pack vegetables, fruits, and eggs, use this IFS Standard to have their sites audited and improve their service quality. These businesses are an essential link between growers, manufacturers, and the catering industry. IFS is known for its unique product and process approach, robust standards, high auditor qualifications, and strict quality assurance. We are proud that all six IFS Standards are now recognised under the IAF MLA. This means an independent organisation has confirmed that our standards meet the required accreditation criteria. This commitment enhances the confidence businesses can have in our certificates worldwide," said Stephan Tromp, IFS Managing Director.

The current scopes of the IAF MLA can be viewed here.

About IAF: 

The International Accreditation Forum (IAF) is a global association of accreditation bodies, conformity assessment body associations and other organisations involved in conformity assessment in fields including validation and verification and the certification of management systems, products, processes, services, and persons.

IAF promotes the worldwide acceptance of certificates of conformity and validation/verification statements issued by conformity assessment bodies accredited by IAF MLA signatories. It seeks to add value for all stakeholders through its activities and programs.

About IFS: 

IFS Management GmbH, owned by the French retail association FCD and the German retail association HDE, develops globally recognised product quality and safety standards and development programs for companies within the food and consumer goods supply chain companies. 

IFS comprises six different food and non-food standards and four development programs. These assess whether private label and branded product suppliers can deliver safe, quality products in line with regulations and customer specifications. In this way, IFS helps ensure that consumers can trust that the products they find on retail shelves are safe and of excellent quality. 

“Studies show that companies operating responsibly and sustainably earn the trust of customers and investors, driving long-term success. Managing environmental, social, and governance (ESG) supply chain risks can be challenging for medium and smaller enterprises. The new IFS ESG Compliance Check empowers them to effectively tackle these issues. With validated check results, these businesses gain a comprehensive overview, confidently demonstrate their commitment to stakeholders, and set ambitious future goals.”

Stephan Tromp, IFS Managing Director

ESG management is the next step to responsible stewardship

Environmental sustainability, social responsibility, and governance (ESG) issues play a key role in the long-term success of businesses. Consumers, employees, and investors increasingly expect companies to act responsibly. As consumers become more aware, they want companies to take action to support the well-being of our planet and its inhabitants. Additionally, governments initiate ESG-related legislation and due diligence requirements, while investors seek companies that show leadership, good governance, and transparency.

Identify risks, optimise your supply chain and reach your sustainability goals

To help businesses tackle these challenges and credibly demonstrate their environmental, social, and governance engagement, IFS introduces the ESG Compliance Check. It empowers companies to evaluate and enhance their sustainability practices and supply chain management systems. Businesses will systematically gain better insights into their supply chains, mitigate risks, and identify areas for improvement to reach their sustainability goals. Additionally, they will be well-prepared for upcoming supply chain and due diligence legislation. The unique combination of a pre-assessment and validation by an auditor or assessor ensures the check results are reliable and trustworthy.

The new approach focuses on strategies for reducing risks

The new compliance check replaces the current IFS ESG Check. It includes 20 requirements, a pre-assessment, a risk mitigation plan, and an improvement action plan. The check can be assessed independently or as an add-on to an IFS or other audit. The new approach focuses more on the ESG-related critical raw materials risks and includes the mitigation of these risks.

As an add-on to the check, the Carbon Footprint module has been slightly revised to match the new approach. It remains a voluntary option to determine whether a company has established and maintained effective processes to identify carbon emission-related risks within the supply chain.

Current IFS ESG Check Letters of Confirmation will remain valid until the expiry date.

More IFS Supply Chain Solutions to come

The new IFS ESG Compliance Check is presented under the new brand, IFS Supply Chain Solutions. Under this brand, we will introduce further process checks and IT tools, all designed to assist companies in managing and monitoring supply chain risks effectively and ensuring compliance with regulatory requirements and stakeholder demands.

For more information, please

• visit the IFS ESG Compliance Check webpage,
• download the industry newsletter,
• Subscribe to our Supply Chain Solutions Newsletter,
• visit the IFS Supply Chain Solutions page.
  
  

The IFS Wholesale and Cash & Carry 3 Doctrine

The doctrine provides answers to frequently asked technical questions and clarifies specific requirements. Among other topics, it specifies: 

• Which IFS Wholesale/Cash & Carry version to apply in particular situations;
• The registration for an unannounced audit;
• The requirement regarding using interpreters and other professional services;
• The management of the COID for companies in specific situations;
• The audit duration for fruit and vegetable packing sites; as well as
• Additional information that certification bodies must provide in the IFS Database.

The IFS Wholesale and Cash & Carry Multi-site Guideline

We updated this guideline to align it with IFS Wholesale and Cash & Carry version 3 and accreditation requirements (IAF MD1:2023). 

The guideline applies only to companies with headquarters and multiple sites that fulfil specific criteria regarding the number of sites, activities, and other parameters. It explains the requirements these companies must meet for multi-site certification and describes the aspects to consider during the initial and recertification audits.

Wholesale and Cash & Carry 3 audits are set to begin in May 2025

We published IFS Wholesale and Cash & Carry version 3 in December 2024. The new version aligns with current market needs and comes with a new standard logo. IFS Wholesale and Cash & Carry 3 audits can start from 1 May and become mandatory as of 1 November 2025. 

Download the Documents 

Discover the essential information and valuable insights these documents provide:

• Download the IFS Wholesale and Cash & Carry 3 Doctrine version 1 in English.
• Download the updated IFS Wholesale and Cash & Carry Multi-site Guideline version 3 in English.
• Download version 3 of the IFS Wholesale and Cash & Carry standard in English.