Do you have to include non-mandatory elements? SQF level 2

Probably a silly question as I'm sure this was covered in the "Implementing SQF" course but with the new standards I wanted to be sure. Are we required to include non-mandatory elements in the code for SQF level 2?

If they apply to your process they're mandatory (e.g. cold storage) and you need to complete them, if they don't apply or you're exempt, you need to be able to convincingly demonstrate why.

2.10 System Elements All applicable system elements and the relevant Good Manufacturing Practices (GMP)/Good Distribution Practices (GDP)/ Good Agricultural Practices (GAP) modules(s) shall be assessed as part of the certification audit. Where an element is not applicable and appropriately justified, it shall be stated as "not applicable" (N/A) by the SQF food safety auditor in the audit report. Within the system elements, the elements listed below are mandatory elements that cannot be reported as “not applicable” or “exempt” and must be audited and compliance/non-compliance reported. The mandatory elements are: 2.1.1 Food Safety Policy 2.1.2 Management Responsibility 2.1.3 Management Review 2.1.4 Complaint Management 2.2.1 Food Safety Management System 2.2.2 Document Control 2.2.3 Records 2.4.1 Food Legislation 2.4.2 Food Safety Fundamentals 2.4.4 Approved Supplier Program 2.5.1 Validation and Effectiveness 2.5.2 Verification and Monitoring 2.5.3 Corrective and Preventative Action 2.5.5 Internal Audit 2.6.1 Product Identification 2.6.2 Product Trace 2.6.3 Product Withdrawal and Recall 2.7.1 Food Defense Plan 2.8.1 Allergen Management for Food Manufacturing (mandatory for food manufacturers only) 2.9.2 Training Program Mandatory elements are designated with “Mandatory” in the system elements in the SQF Food Safety Fundamentals.