EUDR (Regulation (EU) 2023/1115) and CSDDD (Directive (EU) 2024/1760) are two distinct but complementary European Union legal frameworks under the EU Green Deal aimed at promoting sustainable and responsible supply chains. EUDR specifically targets deforestation and legality risks linked to a defined list of commodities placed on the EU market, while CSDDD mandates broad due diligence obligations for large companies covering all human rights and environmental adverse impacts across their entire value chains. The key difference is that EUDR is product- and commodity-specific with obligations for operators and traders, whereas CSDDD applies company-wide to large enterprises with comprehensive due diligence duties.

Comprehensive Comparison of EUDR and CSDDD

This side-by-side comparison clarifies the scope, obligations, timelines, enforcement, and penalties of EUDR and CSDDD to help compliance managers determine which regulation applies to their operations and how to prepare effectively.

Dimension EUDR (Regulation (EU) 2023/1115) CSDDD (Directive (EU) 2024/1760)
Legal Nature Regulation directly applicable EU-wide Directive requiring transposition into national law
Primary Objective Prevent placing deforestation- and illegality-linked commodities on the EU market Ensure companies conduct due diligence on all human rights and environmental adverse impacts
Scope of Products / Entities Operators and traders placing cattle, cocoa, coffee, palm oil, soya, wood, rubber and derived products on the EU market Large companies with ≥1,000 employees and/or ≥€450 million turnover (EU companies); covers entire value chain
Due Diligence Focus Commodity-specific: legality and deforestation-free status Company-wide: all human rights and environmental adverse impacts
Obligations
  • Verify deforestation-free and legal origin of commodities
  • Maintain traceability and documentation
  • Report annually to competent authorities
  • Identify, prevent, mitigate, and account for adverse impacts
  • Integrate due diligence into policies and governance
  • Establish grievance mechanisms
  • Public reporting on due diligence measures
Deadlines for Compliance
  • Large operators: 30 December 2025
  • SMEs: 30 June 2026 (simplified obligations)
  • Member States must transpose by 1 January 2026
  • Compliance expected immediately after national transposition
Penalties
  • Fines up to 4% of EU annual turnover
  • Confiscation of non-compliant goods
  • Temporary exclusion from the EU market
  • Fines up to 5% of global annual turnover
  • Possible civil liability for damages
  • Other national enforcement measures
Enforcement Authorities National competent authorities designated by Member States National authorities responsible for corporate compliance and civil liability
Who Must Comply All operators and traders placing regulated commodities on the EU market, regardless of size (SMEs have simplified rules) Large EU and non-EU companies meeting size thresholds
Geographical Scope Applies to commodities placed on the EU market regardless of origin Applies to large companies operating in the EU or with significant EU presence

Where EUDR and CSDDD Overlap and Diverge

Both EUDR and CSDDD are designed to promote sustainable supply chains and prevent environmental harm, but they do so through different mechanisms and scopes.

Overlap

  • Both require companies to conduct due diligence and maintain traceability in their supply chains.
  • Both aim to prevent environmental damage and promote responsible sourcing.
  • Both impose significant penalties for non-compliance, incentivizing proactive risk management.
  • Both apply to companies operating within or placing products on the EU market.

Divergence

  • EUDR is product- and commodity-specific, focusing narrowly on deforestation and legality of a defined list of commodities.
  • CSDDD is company-wide, requiring comprehensive due diligence on all human rights and environmental adverse impacts across all sectors and products.
  • EUDR applies to all operators and traders regardless of size, with simplified rules for SMEs; CSDDD applies only to large companies meeting employee and turnover thresholds.
  • EUDR is a directly applicable regulation, while CSDDD is a directive requiring national transposition.

Which Regulation Applies to Your Supply Chain?

Determining which regulation applies depends on your company size, the products you place on the EU market, and the scope of your operations.

If You Are an Operator or Trader of Specific Commodities

If your business places any of the regulated commodities—cattle, cocoa, coffee, palm oil, soya, wood, rubber, or derived products—on the EU market, you must comply with EUDR regardless of company size. This includes importers, processors, and traders. SMEs benefit from simplified due diligence obligations but are still within scope.

If You Are a Large Company with Broad Supply Chains

If your company has at least 1,000 employees or an annual turnover exceeding €450 million (for EU companies), CSDDD applies. You must conduct comprehensive due diligence on all human rights and environmental risks across your entire value chain, not limited to deforestation or specific commodities.

Both Regulations May Apply

Large companies trading regulated commodities will need to comply with both EUDR and CSDDD. In such cases, integrating compliance efforts can optimize resource use and risk management.

Practical Steps to Compliance

  1. Identify your company size and turnover to determine if CSDDD applies.
  2. Assess your product portfolio for any commodities regulated under EUDR.
  3. Map your supply chains to identify deforestation risks and human rights or environmental impacts.
  4. Implement traceability and due diligence systems tailored to each regulation’s requirements.
  5. Prepare for reporting and documentation obligations to national authorities.
  6. Monitor deadlines: 30 December 2025 for large EUDR operators, 30 June 2026 for SMEs, and 1 January 2026 for CSDDD transposition.

Truth Anchor: EUDR is established by Regulation (EU) 2023/1115, published in the Official Journal on 6 July 2023, with penalties including fines up to 4% of EU annual turnover and market exclusion. CSDDD is set by Directive (EU) 2024/1760, adopted on 15 May 2024, requiring transposition by Member States by 1 January 2026, with fines up to 5% of global annual turnover.

Frequently Asked Questions

1. Does EUDR apply to companies outside the EU?

Yes. EUDR applies to any operator or trader placing regulated commodities on the EU market, regardless of where the company is located globally.

2. Can a small company be subject to CSDDD?

No. CSDDD applies only to large companies with at least 1,000 employees or €450 million turnover. Small and medium enterprises are excluded from its scope.

3. Are the due diligence obligations under EUDR and CSDDD the same?

No. EUDR focuses on verifying deforestation-free and legal origin of specific commodities, while CSDDD requires comprehensive due diligence on all human rights and environmental risks across the entire value chain.

4. What happens if I fail to comply with EUDR?

Non-compliance can lead to fines up to 4% of your EU annual turnover, confiscation of goods, and temporary exclusion from the EU market.

5. How do I know which regulation to prioritize?

Prioritize based on your company size and product portfolio. Use the EUDR compliance tool if you trade regulated commodities, and the CSDDD compliance tool if you are a large company with broad due diligence obligations.

Ready to ensure compliance? Use our dedicated tools to assess your obligations and prepare your supply chain:

  • EUDR Compliance Tool – Evaluate your obligations for deforestation-linked commodities and prepare for 30 December 2025 deadline.
  • CSDDD Compliance Tool – Assess your company-wide due diligence requirements and align with 1 January 2026 transposition.