CSDDD vs EUDR: the key differences explained

Two regulations, overlapping scope. Here is how CSDDD and EUDR complement each other, where they clash and how to build one dossier that satisfies both.

Pillar context

For companies that import products falling under both EUDR and CSDDD (wood-based furniture, cocoa importers, leather producers), it is useful to know where the two regulations complement each other and where they clash.

Side-by-side comparison

Aspect EUDR (2023/1115) CSDDD (2024/1760)
Scope 7 commodities (cattle, cocoa, coffee, palm, rubber, soy, timber) + derivatives Whole value chain, all sectors
Who is in scope Any operator placing an in-scope product on the EU market Large companies (>1,000 FTE + >€450M revenue, phased)
Evidence burden Per-batch Due Diligence Statement (DDS) Continuous due diligence cycle across chain
Focus Deforestation and forest degradation Human rights + environment broadly
Geographic precision Plot-level geolocation (WGS84) Country/region-level risk assessment
Effective date Dec 2025 - Jun 2026 Jul 2027 - 2029
Penalty Up to 4% EU turnover Up to 5% global net turnover
Reporting cycle Per shipment (DDS) Annual public

Where they complement each other

EUDR is a product filter, CSDDD is a system requirement. EUDR demands specific shipments are clean; CSDDD demands your organisation has a working due diligence system covering all value-chain risks.

In practice:

  • An EUDR DDS is evidence you fulfilled your CSDDD obligation for that shipment (for the deforestation component)
  • EUDR data (plot coordinates, supplier identity) feeds CSDDD risk analysis
  • CSDDD also requires human rights audits that EUDR does not

Where they clash

  • EUDR products are exempt from the CSDDD environmental scope — CSDDD Art 1(2) defers to EUDR for deforestation. But human rights remain under CSDDD.
  • Timeline mismatch — EUDR compliance must stand by end-2025, CSDDD only in 2027. Companies build two systems or one future-proof one.
  • Reporting overlap — same supplier data is requested twice in different formats.

Practical advice: one dossier, two filters

The most efficient approach is one supplier master data repository serving both:

Data that covers both:

  • Supplier identity, production site, product category, volume
  • Third-party certification (FSC, SA8000, Rainforest Alliance)

EUDR-specific: plot geolocation, harvest date, deforestation risk

CSDDD-specific: human rights audit, grievance access, remediation tracker

Why waiting is costly

Companies that solve CSDDD first in 2027 and then EUDR, still need EUDR compliance by end-2025 — and then discover in 2026 that their data model needs rebuilding for CSDDD. Start with one data model that handles both.

Where PSRA fits

PSRA's supplier master data is designed from day one with custom fields per regulation, so the same supplier record can hold sector-specific EUDR plot data and CSDDD audit reports.

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Related definitions

  • Audit trail: An audit trail records who did what, based on which source data, and with what decision logic.
  • BOM: A BOM is the bill of materials: the structured composition of a product.
  • Supplier declaration: A supplier declaration captures the origin information a supplier provides for supplied goods.
  • Customs declaration: A customs declaration is the formal notification to customs declaring goods for import, export, or transit, available in five procedure types.