ENVIRONMENTAL AUDIT CHECKLIST AND REPORT

Part I General information

1. Name of the Organization: FELEKE GARMENT PLC

2. Facility location: Kality
3. Name of contact person: Ato MEHTSINTU FELEKE Tel No +251118886431 email address [email protected]
4. Year of establishment: 1973
5. Building type: Shed and Ground + 1 office and Production floor (Ground Floor)
6. Total Area (Square meters): 10,000 Sq. Meter
7. Total No of Employee 425 Female 336 Male 89
8. Objective of the assessment: To ensure that the facility is in compliance all national and international Environmental
regulations .
9. Production processes, Cutting, Sewing and Finishing
10 Dates of gap analysis: February2023
11. Environmental audit Report No. : 001/2023
12. Internal auditor:

Name: ROBIEL OGBAY Signature

The purpose of the site inspection for environmental audit is:

 to get an overview of the site and of the process;

 to assess visually the conditions of implementation of the basic environmental management plan;
 to communicate with the employees in order to evaluate the level of understanding of the environmental plan and their
motivation;
 to note the conditions of the following items during a tour of the site in order to compare with the information and
environmental SOP’s discussed during the audit meeting.
 If appropriate, use additional sheets to clarify an item or identify any other unusual conditions.
 Section 1 Site audit checklist
SN Location Yes No N/A Comments RESPONSIBLE
PERSON & DATE
1 General
Are boundaries and areas surroundings fences in appropriate good environmental conditions?
√
Is any information concerning suspected or known contamination classified according to
relevant standard in quality and quantity for intended future use of the site? √

Are suspected, detected or declared to the administration pollution defined or analyzed with √
request for remediation?

Are quantities of cylinders with toxic/flammable residuals held on site kept to a minimum? √

Have surroundings sites and activities for past and present, good environmental records and √
management systems?

Are the conditions, processes, contamination acceptance level estimated or defined and at √
which cost?

Are the site grounds generally free from obvious staining or discolored soil, concrete or floors? Oil spills from generator, furnace tanker and
Is the site clear of:
√ compressor are not properly contained and
old equipment? it is noted that debris were collected nex to
other uncontained debris? the containers

Is the site well organized and maintained in good condition? √

Are quantities of chlorinated solvents ( e.g. 1,1,1 trichloro ethane) used on site and recorded?
√
Is every effort made to minimize use and recover spent solvents?
√
2 Emission If the site requires official approval for emissions to air are these available and up to date? (In
√
the form of permits, licenses, consents or authorizations).

If relevant, are authorized limits and conditions (e.g. monitoring data) being met? √

Are site processes and operations free of significant fugitive air emissions? √

Are all sources of polluting emissions to air authorized where required? √

Gas emissions do not proceed the legal

Are efforts being made to control such emissions? √
 standard

Are recovery/recycling devices used when working on refrigeration/air conditioner equipment

containing Ozone Depleting Substances (ODS) ?
√
Is the use of solvent based paint minimized, and are water based paints being used to the √
maximum extent possible?

Is the site free of products which could give rise to uncontained dust and fibers (e.g. asbestos)?
√

SN Location Yes No N/A Comments RESPONSIBLE

PERSON & DATE
3 Water Ato Begashaw
Discharges If the site requires official approval to discharge liquid effluent to ground, surface water √ Mulugeta
(including streams, rivers and lakes) or to underground watercourses are these up to date and July 20 2022

available for inspection? (Note: may be in the form of a discharge consent, permit or license).

Are all discharges identified and, if required, authorized, licensed or permitted? √

Are all liquid discharges and free water (i.e. rain water pools) free from unusual water √
conditions such as obvious oily sheen, discoloration. etc.) ?

If applicable, are truck wash waters treated in any way prior to discharge to prevent oils and √
harmful chemicals entering the drainage system and are any necessary discharge
authorizations in place ?

The facility failed fully to contain oil spills

Are spill prevention and control procedures being implemented? √ from generators boilers and compressors

In progress
Is appropriate spill cleanup material and equipment readily available and in an easily accessible √
location?

Is all drainage from site well maintained and routed to authorized discharge points? √
 If the site requires official approval to discharge liquid effluent to sewer or drainage connected √
into a treatment facility are these up to date and available for inspection? (Note: may be in the
form of a discharge consent. permit or license).

If relevant, are discharge monitoring reports available for the last 3 years? √

If relevant, are authorized limits for discharges being met? √

If relevant, are records of discharge samples kept for the last 3 years? √

Does the site have up to date procedures in place for spill prevention and control? √

Is the site supplied by a well, lake, river or municipal source? If relevant, is it authorized? √

4 Waste
Does the site have details of where wastes are finally disposed of (including waste contractor √
and disposer license details)?

Are signed copies of hazardous waste documentation covering waste transfer and disposal √
available for the last 3 years?

Are copies of data relating to waste composition available for the last 3 years? √

The facility has started to segregate and

Does the site have an inventory of all the waste generated for the last year? √ record amount of wastes

Does the site have a hazardous waste minimization/contingency plan in place and is it up to
date?
√
Does the site have a waste minimization/pollution prevention plan in place and is it up- to-date? √

If the site requires legal authorizations licenses for storing and handling waste, are these up to √
date?

Does the company generate hazardous waste? √

Does the company monitor and document usage, volumes and disposal of any hazardous √
waste generated?

Does the company have (a) specific program(s) to minimize hazardous waste? √
Does the company investigate the environmental performance of its hazardous waste disposal √
by suppliers?

Does the company monitor and document sites involved in remediation of contaminated soil or √
water, and their associated costs?

Are records available of on-site hazardous waste storage area inspections?

√
Has the company identified the non-hazardous waste streams? √

Does the company monitor and document trends in non-hazardous waste management (e.g.
√
production, disposal, recycling, reuse) and are there programs in place at the company to
minimize non-hazardous waste streams?

Has the company phased out the use and emission of ozone depleting chemicals targeted by √
the Montreal Protocol?

Do you monitor and document oil spills, chemical spills, and other accidental releases (e.g. √
effluent spills?) to all media (land, water, air).

Are all waste containers properly labeled with an adequate description of the waste and date of √
filling?

Are hazardous waste coIIected and stored in properly constructed, undamaged, and closed √
(except during transfer) containers?

Is secondary containment and weather protection provided for hazardous waste containers √
where necessary?

Is waste oil recycled through a licensed or approved recycler, and are license details held? √

Are containers of hazardous waste held on site for the minimum time possible, and less than √
any legally specified maximum?

Are only company approved waste haulers/disposal companies being used? √

 Is there evidence of an active program for eliminating, minimizing and/or recycling waste to the √
extent practicable?

SN Location Yes No N/A Comments RESPONSIBLE

PERSON & DATE
5 Storage
Are containers storing hazardous materials In good condition fit for purpose labeled properly? √

Are liquid hazardous materials stored as follows:

On impervious surface ?
√
With secondary containment (capable of volume of the largest stored container prevailing
regulations and guidance)?

Are storage areas: All storage areas including chemical storage

well maintained;
√ areas are well labeled and maintained
clearly identified;
protected from weather as necessary?

Is a list of tanks available, showing chemical stored, location, condition, date and result of last
inspection, date of next test ?
√
Where required by law, are up to date storage tank registrations available?
√
Is documentation available detailing storage tank leak detection and inventory control practice
on site?
√

Are all storage tanks in good condition, free of leaks and provided with adequate secondary
containment (e.g. bonding) where necessary?
√

Are tanks clearly marked (e.g. contents, capacity, test marks) in accordance with Water storage tanks and furnace storage
documentation?
√ tanks are not properly marked
6 Emergency
planning and Are emergency actions clearly posted in all areas, with relevant telephone contact numbers? √
community
relations √
Are the site emergency procedures regularly reviewed and exercised?

But fixing hose reel is in progress

Is spill clean-up and containment equipment easily available? √

There is monthly chemical inventory

Is an up-to-date inventory of hazardous chemicals kept on site available? √

Does the site have a documented plan for dealing with emergencies that may have an √
environmental significance?

Has the company procedures to identify the potential for, and response to, environmental √
incidents, accidents and emergency situations?
 When conducting social and environmental
Does the company have procedures to report on environmental incidents, accidents and √ compliance audits the facility manages all
emergency situations and in terms of implementing corrective actions? environmental NC

Are the procedures communicated to suppliers? √

If necessary, have the relevant details of this plan been communicated with site neighbors? √

Is there a programme to eliminate, or if not possible reduce the use of hazardous substances? √

Is there a list of the hazardous substances on site, plus information on handling, disposal, √
MSDS etc.

Monthly chemical inventory sheet identifies

Does the company, routinely or in specific circumstances, track chemical use through materials √ the location of all chemicals
accounting or some other method as distinct from, or in addition to, tracking environmental
releases?

SECTION 2 MANAGEMENT AUDIT CHECKLIST

Se Yes No N/A Comments Responsible person
No and Date
1 Management policy
Are the environmental responsibilities of the Chief Executive and Executive √
Members of the company reasonably clear?

It is recommended to post the policy in an

Is a company Environmental Policy posted in an obvious place? √ obvious place

Is there evident that this is endorsed by the site management (by signature, or by √
specific site policy)?

Does the company have a systematic and documented process by which it √

identifies and responds to the current environmental policy of the government
including its laws, regulations, guidelines etc?

Are the responsibilities of the Chief Executive of the company in regard to the √
environment adequately documented and agreed with the relevant authorities?
2 Environmental
framework Has the company developed a comprehensive framework of policies, practices, √
procedures, systems and relevant management information to support
environmental management? (e.g. ISO 14001, Responsible Care)

Is an organized and up-to-date manual or other document present which sets out √
the following:
Site environmental protection policy organization, responsibilities and procedures.

Environmental responsibilities within the company.

Are they up-to-date?

√
The extent to which environmental management has been integrated into the
overall business management processes of the company?
√
How does the company identify, allocate and review human, technical and financial
resources to meet its environmental objectives and targets?
√
Has the company adopted the principles of the Environmental Management √
System (e.g. ISO 14001)

Has the company assessed the costs and benefits of certification under the √
standard and has a business case been prepared in support of any decision and
has certification been considered /sought/obtained?

The facility address its environmental

How does the company collaborate with other Departments or agencies in relation policy and procedure to all its suppliers
to environmental management? and subcontractors

The facility fails to conduct community

How does the company collaborate with non-government stakeholders in the environmental impact survey
community and business sectors?

The facility has annual target and objective

How has the company assessed the financial cost of managing the environment? to reduce wastes and energy and water
consumptions
3 Environmental policy
Does the company have a documented Environmental Policy and is this consistent √
with other corporate policies?

Has top management defined and committed to the policy? √

Is (does) the policy:

appropriate to the nature and scale and environmental impacts of its activities, √
 products or services;
commit to continuous improvement, prevention of pollution, Ecological
Sustainable Development (ESD);
comply with relevant environmental legislation and regulations and other
environmental mandates;
provide a basis for objective and target setting by setting organizational goals
which will drive discrete and measurable outcomes;
communicated to and understood by employees of all business units;
commit to transparency and openness in reporting the company’s management of
the environment available to and accessible by, the public?
Are the policies of the company reviewed periodically to ensure their continuing √
relevance in light of changing standards, technology, and emerging concerns?

Top managment
What level of management is responsible for maintaining the corporate
environmental policies?

Are the views of stakeholders taken into account in developing the policy? √

The facility has Code of conduct that

By what methods are policies communicated through out the company and include protection of environmental issues
stakeholders and do the methods make the best available techniques? and the COC is communicated to all
stakeholders

Management issues

Planning
Environmental Aspects √
How has the company established a systematic and documented process
describing the methods to identify, monitor and evaluate environmental aspects of
the company’s activities, products or services?

The compliance department traces all

Legal and Other Requirements √ changes of legal and other requirements
Do the operations require compliance with environmental, health or safety
regulations at either the national or state level? For example site permits,
authorizations and notifications
How does the company keep track of (changes to) legal and other requirements?

Is there a documented process to: √

identify the legal and other regulatory requirements associated with environmental
impacts of activities, products or services;
provide access to the legal and other regulatory requirements;
evaluate compliance with the legal and other regulatory requirements?

Objectives and Targets √

How are the environmental objectives established for each relevant business
function and level?

Do the objectives identify significant legal aspects and other requirements? √

Have targets been set for environmental objectives? √

Have objectives and targets been communicated to all relevant business functions, √
employees, contractors and suppliers?

Has the company established Key Performance Indicators (KPIs) to demonstrate √

progress against environmental objectives and targets?

Does The company have the capability to identify and track KPIs and other data, √
necessary to achieve its environmental objectives and targets?

The environmental objectives and targets

How are these targets or objectives linked to the organization’s corporate or are SMART
business plans to ensure accountability or follow up?

the objectives and targets are set to

How are company’s objectives and targets reviewed and revised to ensure they: implement the company’s environmental
Reflect the company’s environmental policy? policy and are focused on the operational
Reflect significant environmental impacts associated with the company’s systems

operations?
Support continual improvement in environmental performance and best practice?

Environmental Management Program √

How have programs been developed to achieve objectives and targets established
for each relevant business function and level?

Do these programs respond to the company’s environmental policy and the risk √
assessment?
 Do these programs support or contribute to the authorities or Governments overall √
environmental outcomes or programs?

Do the programs nominate: √

Personnel with specific responsibilities resource needs?
Strategies and timeframes objectives and targets at each relevant business
function and level?

Are the programs monitored to track progress against objectives and targets? √

Is someone responsible for tracking progress towards achieving objectives and √

targets?

Does the program include an environmental review for new activities? √

Has the program been amended to reflect changes for new activities? √

Does the company monitor and revise its environmental management programs? √

Implementation and
Operation Structure and Responsibility √
Is there an Executive Committee or Board to oversee the environmental monitoring
and reporting of the company's activities?

Has top management defined the roles, responsibilities and authorities of personnel √
for environmental management in the context of the company’s Environmental
Management System (EMS)?

Do the roles, responsibilities and authorities extend to establishing, implementing, √

maintaining and reporting on the EMS?

Have the roles been documented and communicated to relevant people √

responsible for environmental management and are the relevant people aware of
the roles assigned to them?

Has management provided adequate resources to implement and control its EMS? √
 The company failed to train its employees
To what extent does the company integrate an awareness of Ecological on ecological sustainability development
Sustainable Development (ESD) into its culture?

To what extent does the company integrate the principle of ESD in decision making
process through the appraisal and evaluation of policies, programs, plans and
projects?

Are there written guidelines on how to conduct operations in a manner that is √

responsible in accordance with the principles of ESD?

Has the organization taken measures to gain assurances that systems of internal √
control for managing the environment:
re appropriate to the company’s corporate plan or business charter;
provide timely and useful management information;
include an effective internal audit function?

Training, Awareness and Competence √

Has the company conducted a Training Needs Analysis (TNA) for environmental
management including Ecological Sustainable Development issues?

Is there adequate expertise in the company to deal with the ESD issues? √

What is the systematic and documented process to ensure that personnel who There is no systematic and documented
process to ensure that personnel who
carry out tasks that have a significant impact on the environment are adequately carry out tasks that have a significant
trained and experienced? impact on the environment are
adequately trained and experienced?

How does the company assess the adequacy of resources and training of staff with
designated responsibilities for environmental management and/or protection?

Are employees’ responsibilities for environmental management identified in their √

accountabilities (e.g. position descriptions, annual performance goals)?

Are employees encouraged to take the initiative, submit suggestions for √

improvement, and to suggest actions or policies to reduce the company’s
environmental impact?

Does the training include response to emergencies and drills, and working with √
external agencies such as fire brigade?

Does the company sponsor scientific or policy research devoted to environmental √

technology, management, and performance issues or other relevant research areas
at educational or research institutions?

Does the company participate in external activities designed to share the results of √
such scientific and policy research?

Document Control √
Has the company established and maintained procedures for controlling all key
documents?

Are the procedures adequate so that the documents can be located, are at relevant √
locations essential to the effective functioning of the EMS, are periodically reviewed
and revised as necessary and approved for adequacy by those authorized to
approve alterations to documentation?

Are obsolete documents promptly removed from all points of issue? √

Are obsolete documents retained for legal and other reasons and suitably √
identified?

By communicating its code of conduct only

Communication
How does the company communicate with key stakeholders in regard to significant
environmental aspects and is this process documented?

How do you identify, monitor, evaluate and understand the needs and expectations
of stakeholders?

Does the company have a process to: √

record and maintain communications between key employees (in the company)
responsible for environmental management,
receive, record and respond to communications from interested parties about
environmental impacts associated with the company’s operations?

Does the company proactively seek the advice of independent community groups √
(e.g. through newsletters, regular meetings, open forums, or community oversight
committees) regarding possible risks posed by the operations of the company?

Are these processes maintained? √

Have you established documented procedures to monitor and evaluate the √

effectiveness and efficiency of its communication strategy/plan/methods?

Has the company established, and does it maintain, information to describe the √
core elements of the EMS and their interaction, provide direction on where to obtain
more information on specific parts of the EMS?

Does the information describe how the elements interact with each other? √

Does the documentation contain: the environmental policy, objectives and targets √
(and describe the means of achieving objectives and targets), the key roles,
responsibilities and procedures, follow-up or actions or response?

Operational Control √
Has the company identified operations and activities that are associated with
significant environmental aspects of the company’s operations?

Are these operations and activities carried out under controlled conditions and in √
accordance with operating criteria to ensure compliance with environmental policy
and the achievement of objectives and targets?

Does the company have a formal written policy regarding materials/resource √

conservation, reduction, re-use and recycling?

Have you established specific targets for material/resource conservation programs √

for energy, water or waste avoidance, or other emerging issues or activities?

Have you established specific targets for each conservation strategy? √

Does the company monitor and document trends in energy consumption by √

source?

Does the company have a program to maximize the use of environmentally safer √
and more sustainable energy sources?

Does the company, routinely or in specific circumstances, track chemical use √

through materials accounting or some other method as distinct from, or in addition
to, tracking environmental releases?

Has the company addressed issues of habitat protection and stewardship (such as √
watershed management, wilderness protection, biodiversity, etc.) in areas affected
by the operations?

Green Procurement √
Does the company have a policy to incorporate ESD criteria in the selection of
suppliers/(sub) contractors/service providers goods and services?

Does the company have a green transport plan and does it cover transport √
initiatives and the motor vehicle fleet?

Does the company monitor and document trends in fuel consumption by the √
company’s transport fleet?

Are there guidelines specifying how (sub) contractors, suppliers, service providers √
and consultants hired by the company must perform with respect to environmental
stewardship?

Are there documented environmental monitoring systems including inspections or √

audits of suppliers/ (sub) contractors/ service providers sites/operations?

Community Involvement √
Does the company seek to protect vulnerable or at-risk groups in communities
directly affected by the operations?
(Environmental justice refers to actions in support of populations most negatively
affected by environmental factors, as they tend largely to be those populations most
vulnerable due to economic, political, racial or other factors.)

Does the company communicate with stakeholders in order to encourage increased √

participation and understanding in environmental decision making by the company?

Monitoring and Measurement √

Does the company have procedures to regularly monitor and measure the
significant operations and activities that can have a significant impact on the
environment?

Does the company have systematic and documented procedures to evaluate √

compliance with relevant environmental legislation and regulations?

Are periodic audits carried out using established programs and procedures? √

Does the company have data collection and information management systems √
adequate to support ESD reporting needs?

How is the performance of the company regularly monitored in relation to the √

principles of ESD and best practice?

Do you have a policy/guidelines that sets standards for the quality of Environmental √
Impact Statements and supporting research?

Do you compare and publicly report predictions made in Environmental Impact √

Statements (EIS) with actual outcomes?

Does the company have auditing programs for workplace health, safety and √
environmental auditing?

Does the company monitor and document trends in consumption of natural √

resources?

By WRAP and other social compliance

Are the company’s environmental audit programs reviewed by an independent √ audits
organization?

Does the company seek independent verification of data collection and information √
management systems?

Are the audit results available to the public? √

Checking and Corrective Action √

Does the company have the financial and non financial management systems,
practices and information to measure the cost and quality of environmental
protection services and the use of resources entrusted to the company?

To what extent does the company use internal environmental cost information to
support internal decision-making?

Is this done through a managerial cost accounting system or other financial

management system that routinely compiles, analyses, and reports on
environmental costs?

Which environmental costs are so identified (e.g., management costs, resource

use, waste disposal, permitting, monitoring, training, auditing, insurance)?

At what level are costs aggregated (e.g., product, process, facility, division,
corporate)? For what purpose is this cost information compiled?

Non-conformance and Corrective and Preventative Action √

Do documented emergency/contingency plans exist for rectifying significant
environmental mishaps?

Does the company have procedures to establish and maintain responsibility and √
authority for handling investigations of non-conformance and taking corrective and
preventative action?
Has the cost of rectifying specific environmental mishaps/repercussions been √
estimated in order to prioritize the risk assessment?

Records √
Does the company have procedures for the identification, maintenance and
disposition of environmental records?

Management Review √
Does the Executive Committee or Board regularly receive key information, such as
performance information, major initiatives or investigations of issues affecting the
environment?

Does the company have a process to demonstrate how recommendations and √

feedback from the EMS review have been implemented and contribute to
improvement in environmental performance?

Does the company review on a regular basis the extent to which objectives and √
targets have been met, the results of audits undertaken, any changed
circumstances, and take into account continuous improvement?

Are the results of the reviews documented, reported to, and considered by, the √
Board and/or Chief Executive?

What action is taken on the results of the reviews? √

Does the company review on a regular basis its EMS (or management √
arrangements where EMS has not been developed) to ensure:
its continuing suitability, adequacy and effectiveness;
systems conform to planned arrangements;
systems have been fully implemented;
systems are properly maintained;
the views of interested parties and stakeholders are taken into account?

Is accountability for ESD performance, environmental compliance and operational √

decision making principally handled in a centralized, mixed or decentralized
 fashion?

Reporting √
Does the company report to regulators?Does the company contribute to National or
International reports?

Does the company normalise environmental information (e.g., chemical releases, √

energy usage, greenhouse gas emissions) by an activity or unit within the company
(e.g., per unit of output, per unit of input, per labor hour, per employee)?

Does the company produce an annual Environmental Report? Does this report √
address the issues of ESD?

Is the report externally verified or validated? √

Does the company report to the governmental authorities and/or the public on the √
fulfillment of its environmental responsibilities?

Conclusion and recommendation

The present report provides information regarding environmental, social and health and safety performance of DLM PLC. The
environmental and HS performance was screened against national legislation, Documentation available on the site was studied in
detail, project related production facilities were visited and the main environmental and health and safety issues identified. According to
the information obtained during the Due Diligence, DLM PLC has certain standard for management of environmental and occupational
health and safety issues. Environmental and health and safety aspects are managed in the way to meet national requirements. It
should be stated that the company operations is in line with national requirements. It should be stated that the company up to now was
more focusing on HS performance than environmental issues, since it was assumed that the production facilities would manage
environmental issues themselves. For occupational health and safety management the management has unified HS procedures, which
are documented in OHS Manual. OHS program including upgrading of safety equipment, PPEs, warning signs has been implemented
recently in the facilities. Most part of activities and procedures required is already under implementation; however, in some cases the
actions are not well documented and managed at. Major issues identified at the facility levels are mainly related with environmental
management. These include absence of formalized Community satisfaction surveys, environmental management plans including waste
management, pollution prevention, material management, etc. It should be mentioned that such documentation is not requirement of
national policy, however this is required to meet Social and environmental compliance principles. Based on detailed analysis of existing
information and site visits, the recommendations were prepared for the plant which will enable improvement of the plant‟s performance
up to the required social and environmental standards. The time bound corrective action plan was prepared to guide the facilty during
the implementation of proposed project. The CAP addresses all major EHS issues identified during DD and reflects all
recommendations provided throughout the report text. The CAP delivers assessment criteria for each proposed action to be used for
evaluation of achieved results. The CAP and recommendations to the RG brands will ensure that the efficiency of the project operation
will increase and will improve overall corporate environmental and HS performance.

Audited by Approved By

Name Name

Signature Signature

Date Date

STORE
RAW MATERIAL STORAGE AREA
SPARE PARTS AND STATIONERY MATERIALS STORAGE
 CHEMICAL STORE

Flammable chemicals storage area

Other chemicals storage area
Hose reel fixed at the chemical storage area to control any chemical spills
DOCUMENTS
Waste disposal agreement signed between private waste disposal organization and DLM
Waste disposal agreement signed between private waste disposal organization and DLM
Material safety Data sheet
WORKPLACE HOUSE KEEPING
 WASTE MANAGEMENT

Old equipment and other debris store

Waste fabric store
Temporary waste store
 NON-CONFORMITIES

Debris are collected next to the container and need to be cleared

Unmarked furnace tank Please mark its maximum capacilty
Unmarked water tank please mark its maximum capacity
Unmarked water tank please mark
Unmarked water tank
Poor empty barrel handling