The European Union Deforestation Regulation (EUDR) requires that products placed on the European market or exported from Europe do not contribute to deforestation or forest degradation.
This text is a continuation of the European Green Deal and complements other regulations such as the CSRD or the Taxonomy, with a common objective: to make European supply chains more sustainable, traceable and responsible.
🌍 What is the EUDR?
Following its adoption by the European Commission, the EUDR came into force on June 29 2023. Its main objective is to reduce the European Union's contribution to global deforestation, to protect biodiversity and to promote more sustainable supply chains.
🗓️ Key dates to remember for EUDR
- June 29, 2023: entry into force of the regulation
- December 30, 2025: Application for large and medium-sized businesses
- June 30, 2026: Application for micro and small businesses
- 31 December 2027: End of the transition period for wood
The EU has pushed back these dates (initially to 30 December 2024) in order to allow more time for businesses to prepare for the operational implementation of the regulation.
📅 EUDR application calendar
The EUDR directive applies to a large number of European companies via a timetable of gradual application:
- Large and medium businesses : from December 30, 2025
- Micro and small businesses : from June 30, 2026
- Wood products harvested before entry into force : the former EU Timber Regulation (EUTR) remains applicable until December 31, 2027
🧩 How to determine the size of your business according to the EUDR?
Your business category corresponds to the one for which you match the 3 criteria, namely your number of employees, your annual turnover and the total of your annual balance sheet. If you only meet 2 of the criteria, then you are in the lower category.
To note, EUDR applies to separate entities and not at the level of consolidated groups.
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📖 SMEs are defined in article 3 of Directive 2013/34/EU amended by Delegated Directive (EU) 2023/2775, which is itself transposed into the Commercial Code Article D 123-200 amended by Decree No. 2024-152 of February 28, 2024 relating to the adjustment of size criteria for companies and groups of companies.
💡 Businesses outside the EU are also concerned if they supply or export to European customers.
👥 Which actors are affected by EUDR?
The EUDR distinguishes between two categories of actors:
The operators : these are the companies that are putting a product concerned on the European market for the first time or export it outside the EU.
They must perform a complete due diligence to prove that their products are compliant.
Traders : they are the actors down the supply chain that make these products available on the market.
They must guarantee the traceability and keep compliance data.
What products are affected by EUDR?
The EUDR applies to a specific list of raw materials and their derivative products.
Raw materialscovered by EUDR

- Livestock
- Cacao
- Coffee
- Palm oil
- Rubber
- Soybeans
- Wood and wood products
Examples of derivatives covered by EUDR
This includes all products made from, containing or powered by these raw materials, for example:
- Chocolate, cocoa butter
- Furniture, paper, packaging
- Leather, skins, tires, rubber products
- Food products containing palm oil
If your products use, contain or depend on these raw materials, the EUDR concerns you directly or indirectly.
🔐 The three pillars of EUDR compliance
To be compliant, each product must comply three key requirements :
- Zero deforestation/degradation: The products must come from land not deforested or degraded after December 31, 2020.
- ⚖️ Legal production: Production must respect the laws of the country of origin (land rights, labor law, environment, etc.).
- 🌍 Due diligence and traceability: Operators must collect accurate data (geolocation of plots, country of origin, quantity, suppliers) and assess risks. They must then mitigate any identified risks and record their due diligence statement In the European Information System (EUDR Information System), open December 4th, 2024.
🌳 Why is the EUDR regulation essential?
The EUDR regulation has numerous ecological and economic benefits expected following its application:
- Reduction in global deforestation linked to European consumption
- Decrease in carbon emissions
- Protection of biodiversity
- Strengthening transparency in supply chains
- Valorization of actors committed to sustainable practices
However, this regulation removes some challenges for European businesses:
- Complexity and significant compliance costs, especially for small producers
- Difficult traceability for certain agricultural sectors
- Risk of exclusion of producers from developing countries
- Possible trade tensions with some exporting countries
🚀 How do I prepare for the EUDR?
We have summarized here for you the 6 essential steps to anticipate and comply with EUDR if you are affected by this regulation:
- Map your supply chains to identify materials and products at risk in your imports.
- Collect the required data (geolocation, volumes, legal documents, certifications) within your suppliers to prove that you are not responsible for deforestation.
- Assess risks by product, supplier or region using the data collected, in order to identify the suppliers or products most at risk of deforestation.
- Implement corrective actions concerning your at-risk suppliers to ensure that they are not linked to deforestation and therefore not in compliance with EUDR.
- Register on the EUDR information system and prepare official statements.
- Follow updates from the European Commission (lists of countries at risk, guidelines, digital tools) to ensure that you remain compliant.
✨ In summary
The EUDR marks a major step towards a more responsible and transparent European economy.
While compliance may seem complex, it is a strategic opportunity for businesses to strengthen the traceability, trust and sustainability of your supply chains.
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FAQs
Find answers to common questions about CSRD and Kiosk
The CSRD or Corporate Sustainability Reporting Directive is the new European directive which aims to impose and better regulate corporate sustainability reports.
It makes companies more transparent, with standardized ESG reporting standards called ESRS (European Sustainability Reporting Standards)
The application of the Corporate Sustainability Reporting Directive is progressive. Here is a summary table.
| Effective year | Businesses impacted | Standard |
|---|---|---|
| 2025 (over the financial year 2024) | Listed companies with more than 500 employees | ESRS |
| 2026 (sur l’exercice 2025) | Autres grandes entreprises de plus de 1000 salariés | ESRS |
| 2026 (over the financial year 2025) | Businesses that meet two out of three criteria: | VSME |
| 2027 (over the year 2026) | SMEs listed on the stock exchange | VSME |
| 2029 (over the fiscal year 2028) | Non-European companies with at least €150M in turnover on the European market | ESRS |
Want to know when your business is impacted? Use our regulatory monitoring tool to find out.
The "omnibus" bill is a recent initiative by the European Commission aimed at reducing the scope of the CSRD directive. It proposes, in particular, to raise the application thresholds: only companies with more than 1,000 employees would be affected, compared to 250 previously.
It promotes the adoption of the VSME framework to reduce the reporting burden on SMEs and mid-cap companies.
The VSME (Voluntary Sustainability Reporting Standard) is a voluntary European standard designed to help unlisted small and medium-sized enterprises (SMEs) structure and communicate their sustainability initiatives. Developed by EFRAG, this standard offers a lighter framework compared to ESRS standards, covering ESG aspects. It allows in particular to:
- Harmonizing sustainable reporting practices in Europe
- Facilitate the response to the expectations of business partners
- Improving access to responsible financing
It aims to harmonize sustainable reporting practices, facilitate meeting the expectations of business partners, and improve access to responsible financing. Although not mandatory, adopting VSME allows SMEs to demonstrate their commitment to sustainability and anticipate future regulatory developments.
- Complete the preliminary steps for the CSRD
These steps are dual materiality analysis and gap analysis. They will help you understand the material issues, impacts, risks, and opportunities for your business. They will also allow you to create a roadmap based on what you have already achieved.
Check out our article on double materiality here.
- Compile your data and produce your indicators
Centralizing sustainability data is essential for your compliance, particularly to facilitate understanding and consistency when producing quantitative indicators.
- Produce your detailed report in XHTML format with XBRL tags
Thanks to its tagging and visualization technologies, Kiosk guarantees a very high level of consistency.
Find our article on XBRL tagging here .
- Audit your data
At the end of these steps, your sustainability report is ready to be audited by an Independent Third Party Organization (ITO).
Kiosk supports your compliance journey throughout this process. For more information on these steps, we invite you to contact our team.
CSRD compliance requires companies to:
- understanding the 12 ESRS and 82 disclosure requirements
- the collection of more than 1,000 data points
- the calculation of 50-147 quantitative indicators
- tagging 4,000 items in the final report
Kiosk is a software that allows companies to save 5 months on the preparation of their CSRD report by automating the most time-consuming steps.
- First of all, the security of your data is our priority.
- All data is stored in France, in Paris, via our French hosting provider.
- During transit, your data is encrypted in SSL/TLS from the user's browser to our servers guaranteeing the security of communications.
- Data is also encrypted at rest, both on the database and on file storage, protecting the data in the event of a leak or attempted theft.
- Kiosk's technical teams are the only ones who can access your data.
- Kiosk is in the process of ISO27001 certification.
- Our technical support is available 24/7.



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