Dejan Jasnic · Co-founder & Compliance Lead, Trusty · 20+ years anti-fraud & compliance · ACFE Swiss Chapter Board
EUDR and CSRD are often grouped together as EU sustainability regulation, but they solve different problems. The overlap appears in the data.
- EUDR is primarily a product and supply-chain compliance regime.
- CSRD is primarily a corporate sustainability reporting regime.
EUDR vs CSRD at a glance
EUDR | CSRD | |
|---|---|---|
Full name | EU Deforestation Regulation | Corporate Sustainability Reporting Directive |
Main purpose | Keep specified products linked to deforestation/forest degradation, or not produced in accordance with the relevant legislation of the country of production, off the EU market | Require sustainability disclosures from companies within scope |
Focus | Products and supply chains | Company sustainability impacts, risks and opportunities |
Applies based on | Commodity/product + market activity | Corporate scope criteria |
Geolocation | Central to relevant EUDR due diligence | Not a universal CSRD requirement |
Risk assessment | Product/supply-chain compliance risk | Sustainability impacts, risks and opportunities |
Reporting | EUDR-specific compliance information and DDS where applicable | Sustainability statement under ESRS |
Certification sufficient? | No | No |
What does EUDR do?
The EUDR covers relevant products associated with seven commodities:
- cattle;
- cocoa;
- coffee;
- oil palm;
- rubber;
- soya; and
- wood.
Relevant products must satisfy the Regulation’s conditions before being placed on or exported from the EU market.
For operators subject to full due diligence, this means gathering supply-chain information, assessing risk and mitigating non-negligible risk.
The focus is therefore very concrete:
Can this particular relevant product legally enter or leave the EU market?
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What does CSRD do?
CSRD requires companies within its scope to disclose sustainability information using the European Sustainability Reporting Standards (ESRS).
That can include environmental, social and governance matters such as:
- climate change;
- biodiversity and ecosystems;
- pollution;
- resource use;
- workforce issues;
- affected communities;
- business conduct.
The objective is not to approve or reject individual shipments.
It is to provide stakeholders with information about a company’s material sustainability impacts, risks and opportunities.
Does EUDR compliance satisfy CSRD?
No.
An EUDR-compliant supply chain does not automatically satisfy CSRD reporting requirements.
Likewise, publishing a CSRD sustainability report does not demonstrate that individual EUDR-covered products comply with the Deforestation Regulation.
The obligations are legally distinct.
However, some of the underlying information can overlap.
Where do EUDR and CSRD overlap?
The clearest overlap concerns supply-chain and environmental data.
A company subject to both regimes may gather information under EUDR that is also relevant to sustainability reporting, particularly around:
- deforestation;
- forest degradation;
- biodiversity;
- geographic sourcing;
- commodity exposure;
- supplier risk;
- traceability;
- environmental impacts in the value chain.
This creates an opportunity to reuse reliable data rather than building isolated compliance systems.
Example: a large coffee company
Imagine an EU company imports coffee from several countries.
Under EUDR, its compliance process may include:
- identifying production plots;
- collecting geolocation-based due diligence;
- checking production dates;
- assessing deforestation risk;
- checking relevant legality;
- mitigating identified risks;
- maintaining required evidence.
If the company is also within CSRD scope and biodiversity or value-chain impacts are material to its sustainability reporting, some of that underlying information may contribute to its sustainability analysis and disclosures.
But the output is different. For EUDR, the question is whether relevant products satisfy market-access conditions. For CSRD, the question is what material sustainability information the company needs to report.
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Does CSRD apply to every company subject to EUDR?
No.
This is a major distinction.
EUDR applicability is tied to relevant commodities/products and specified market activities.
CSRD scope is determined by corporate reporting criteria.
A relatively small company handling an EUDR-covered commodity can therefore have EUDR obligations without being directly subject to CSRD.
Conversely, a company subject to CSRD may have no meaningful EUDR exposure if it does not place, export or trade relevant EUDR products.
CSRD changed significantly in 2026
Companies should be particularly careful with older CSRD/EUDR comparisons.
The EU’s sustainability reporting framework has undergone substantial simplification through the Omnibus process.
In July 2026, the European Commission adopted revised ESRS designed to reduce reporting burden. The Commission says the revised standards reduce mandatory datapoints by more than 60% and total datapoints by more than 70%.
That does not change the basic distinction between EUDR and CSRD, but it does mean companies should verify current CSRD scope and reporting requirements rather than relying on older implementation guides.
Can you reuse EUDR data for CSRD?
Potentially, yes. Companies subject to both regimes should consider designing systems that allow it.
For example, EUDR information might feed into a broader sustainability data architecture containing:
supplier → commodity → country → production location → risk → evidence → mitigation → sustainability impact
The exact CSRD disclosure still depends on the applicable ESRS and materiality assessment.
But gathering the same supplier information repeatedly in disconnected systems creates unnecessary work.
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EUDR compliance vs sustainability reporting
One useful way to remember the difference is:
EUDR asks: Can this product be placed on or exported from the EU market?
CSRD asks: What sustainability information must this company disclose?
Those questions can depend on some of the same underlying facts.
They do not produce the same compliance obligation.
The bottom line
EUDR and CSRD overlap most clearly in data, not legal obligations.
Companies subject to both can benefit from connecting supplier, sourcing, environmental and risk information across their compliance systems.
But they should not confuse reporting on sustainability with demonstrating that a particular product satisfies EUDR requirements.
External sources: European Commission Corporate Sustainability Reporting guidance; Regulation (EU) 2023/1115.
Related reading: how the EUDR differs from the EU Timber Regulation, and whether you are an operator or a trader under the EUDR.
30 DECEMBER 2026
FREE EUDR Obligations Checker: Answer a few simple questions and get an instant assessment of your EUDR obligations.
Frequently asked questions
No. EUDR and CSRD are separate pieces of EU legislation.
CSRD sustainability reporting can include biodiversity, ecosystems and value-chain environmental impacts where relevant under the applicable ESRS. EUDR, however, specifically regulates covered commodities and products associated with deforestation and forest degradation, and with production that breaches the relevant legislation of the country of production.
Potentially. Supply-chain, sourcing, geographic and environmental information collected for EUDR may also support sustainability assessments or disclosures, depending on the company’s material topics and reporting requirements.
No. The scope tests are different.
No. EUDR requires product-specific compliance processes. Corporate sustainability reporting does not replace them.