European Union Delayed
Corporate Sustainability Due Diligence Directive
Omnibus negotiations settled a narrowed scope; member state transposition now runs to July 2027.
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Geolocation-backed proof that seven commodity groups entering the EU are deforestation-free and legally produced.
Application began for large operators on 30 December 2025; SME obligations follow on 30 June 2026.
In plain language
The EUDR requires companies placing relevant commodities on the EU market to prove, with plot-level geolocation data, that products are deforestation-free after the 2020 cut-off and produced in compliance with the laws of the country of production. After a one-year delay, obligations for large operators applied from 30 December 2025, with small and micro enterprises following on 30 June 2026.
For producer countries the regulation has already reshaped procurement. Buyers are demanding polygon mapping from farm level upwards, and smallholders without digital land records face exclusion risk unless supported. The country benchmarking system determines the intensity of checks that shipments face at the border.
Obligations
Every relevant shipment requires a due diligence statement referencing plot-level coordinates for the production location.
Products must not be produced on land deforested after 31 December 2020, regardless of local legality.
Production must comply with the producing country laws on land use, labour, human rights and tax.
Timeline
Regulation entered into force.
Application delayed by twelve months following implementation concerns.
Obligations applied to large operators and traders.
Obligations apply to micro and small enterprises.
Changelog
SME application date confirmed; entry updated with benchmarking country classifications.
Sources
Same jurisdiction
Omnibus negotiations settled a narrowed scope; member state transposition now runs to July 2027.
Read →Omnibus lifted employee thresholds and delayed later reporting waves by two years.
Read →Commission building the forced labour risk database ahead of application in December 2027.
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