| Scope and covered activity | EUDR starts with Annex I: cattle, cocoa, coffee, oil palm, rubber, soya, wood, and the listed derived products. The trigger is placing, making available, or exporting relevant products, not a general sustainability program label. | CSDDD scope should be assessed separately at company level. Do not treat an EUDR Annex I product finding as proof that CSDDD applies, and do not treat a corporate due-diligence roadmap as proof that a product is EUDR-ready. | Build the EUDR scope register at product and commodity level, then cross-reference any corporate due-diligence work only as supporting context. |
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| Who must act | EUDR distinguishes operators, downstream operators, traders, and micro or small primary operators. Operators place relevant products on the market or export them; traders make relevant products available on the market without being operators. | CSDDD ownership should sit with the corporate due-diligence function or legal owner responsible for that regime. That owner may need EUDR inputs, but the EUDR operator or trader role still has to be identified for each product flow. | Assign EUDR accountability by transaction role, not by sustainability department ownership. A corporate due-diligence owner can coordinate evidence but should not obscure who is the EUDR operator, downstream operator, or trader. |
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| Trigger or threshold | EUDR is triggered by a covered product flow: relevant commodities and products cannot be placed, made available, or exported unless they are deforestation-free, legally produced, and covered by the required statement or declaration. | CSDDD trigger analysis should not be borrowed from EUDR. This page does not publish CSDDD employee, turnover, phasing, or penalty thresholds because the EUDR grounding package does not support them. | Use EUDR for product-flow gating and use a separately sourced CSDDD analysis for corporate-scope gating. Keep the two trigger tests in different rows of the compliance inventory. |
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| Core obligations | EUDR requires operators to exercise due diligence before placing on the market or exporting. Due diligence covers information collection, risk assessment, and risk mitigation where risk is not negligible. | CSDDD work should be described as corporate due diligence unless a separate source supports more detail. It may influence supplier-management controls, but it does not supersede the EUDR sequence for a relevant product. | Do not collapse the EUDR workflow into a generic supplier questionnaire. The EUDR record needs the Article 9 information and evidence, the risk assessment outcome, any mitigation, and the statement or declaration route. |
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| Evidence and records | EUDR evidence must be concrete enough for competent-authority review: product and supplier information, geolocation of plots or establishments where required, documentation of deforestation-free and legal production, statement reference numbers or declaration identifiers, and retained records. | CSDDD evidence may overlap with supplier due-diligence files, but a corporate evidence file is not enough unless it also contains the EUDR product, geolocation, legality, risk, and statement data required for the product flow. | Reuse evidence only at field level. A supplier policy, audit, or questionnaire can support EUDR work only where it maps to a specific EUDR data requirement and product flow. |
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| Timing and cadence | EUDR timing is tied to market action: operators exercise due diligence before placing on the market or exporting, submit the required due diligence statement before the product moves, and keep due diligence statement records for five years. | CSDDD timing should be tracked on its own source-linked corporate timetable. Do not import EUDR application dates, statement submission timing, or five-year EUDR recordkeeping into CSDDD planning. | Create separate clocks: one for EUDR product release/export gates and record retention, and one for any separately verified CSDDD corporate due-diligence milestones. |
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| Enforcement or assurance route | EUDR evidence must stand up to competent-authority requests. Operators, downstream operators, and traders must provide required information on request, and relevant new information or substantiated concerns can require authority and downstream notifications or verification before products move. | CSDDD assurance should not be described with EUDR enforcement mechanics unless a separate source supports that comparison. Keep CSDDD assurance language high-level when the available grounding only supports EUDR controls. | Prepare EUDR evidence as an authority-response pack, not only as an internal ESG file: show the product flow, actor role, statement or declaration identifier, supply chain information, and risk conclusion. |
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| Overlap and reuse | EUDR may reuse corporate supplier data only if it proves the EUDR facts: Annex I product mapping, supplier and downstream recipient details, due diligence statement reference numbers or declaration identifiers, geolocation where required, production legality, and no or negligible risk. | CSDDD programs can use EUDR findings as inputs about commodity supply chains, but they should not change EUDR scope, actor classification, statement submission, simplified declaration availability, or country-risk treatment. | Use a crosswalk with one row per evidence field. Mark whether each field is EUDR-required, corporate-due-diligence-supporting, or shared, and do not mark it shared unless the same source-linked fact supports both uses. |
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| Practical decision rule | Use EUDR when the question is whether a relevant commodity or Annex I product can be placed, made available, or exported with the required due diligence, geolocation or address data where applicable, risk conclusion, and statement or declaration record. | Use CSDDD planning separately when the question is corporate due diligence rather than product-market access. Bring in EUDR evidence where useful, but do not infer CSDDD thresholds, dates, penalties, or detailed duties from this EUDR-grounded comparison. | If both workstreams touch the same supplier, let EUDR set the product evidence gate and let the corporate due-diligence workstream consume those facts only after a source-linked crosswalk confirms the shared use. |
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