Documentation and Reporting Obligations (EUDR)

Obligations for companies to comply with the EU Deforestation Regulation EUDR.

The documentation and reporting obligations under the EU Deforestation Regulation (EUDR, Regulation (EU) 2023/1115) represent essential requirements for companies to ensure the transparency and traceability of goods in global supply chains. These obligations are particularly relevant for companies that market or export raw materials and products such as soy, palm oil, wood, coffee, cocoa, beef, and rubber in the EU market. In essence, companies are required to collect comprehensive information about the products and their supply chains, which must include the product description, country of origin, geolocation of production areas, and proof of legal compliance.

A central element is the conduct of a risk analysis, which must be regularly updated to identify potential violations of local legislation or pressures from deforestation at an early stage. Appropriate risk mitigation measures must be documented when risks are identified. Submission of a due diligence declaration through the EU information system TRACES is required before products can be placed on the market. This declaration serves as proof of compliance with EUDR requirements and must be retained for a minimum of five years.

Additionally, companies that are not considered small or medium-sized enterprises (SMEs) are required to publicly report annually on their due diligence obligations and the results of the risk analyses. Oversight of these obligations is conducted by the competent authorities, and violations may be subject to sanctions. The EU Commission has also initiated initiatives to simplify these requirements, particularly for SMEs, to reduce administrative burdens and promote compliance with the regulation.