Tackling De森林ation and Forest Degradation in Agricultural Supply Chains

EU imports between 1990-2008 accounted for 36% of global crop products linked to de森林ation¹. 以减轻这些影响, the European Commission introduced the EU De森林ation Regulation (EUDR) as an important part of the EU Green Deal.

欧盟森林砍伐条例² 于2023年6月29日生效, and aims to guarantee that selected products EU citizens consume do not contribute to de森林ation or 森林 degradation. It covers seven main commodities and products that originate from or are a part of these commodities. This blog provides an overview of the contents of the regulation and preparatory steps for compliance for companies established in the EU.

范围是什么??

进口该规例所列产品的公司² to the European market need a proof of origin (geolocation of all plots of 土地) and proof that the imported good did not cause any de森林ation and 森林 degradation after 31 December 2020. 另外, sourcing and production of goods needs to comply with relevant local regulations, 超越环保, 包括, 例如, 土地使用权.

什么是尽职调查程序?

The robustness of the risk assessment depends on the sourcing country and associated sustainability risk profile (low-, 标准- - -, 或高风险). 来自标准风险和高风险国家的产品, 公司需要进行风险评估, 根据14项风险标准评估源头, 包括环境和人权. Any identified risk needs to be mitigated before goods can be imported to the EU.

谁需要遵守，什么时候遵守?

The EUDR covers both the commercial activities of operators (importing the goods on the EU market) and traders (commercializing, e.g., processing, distributing, and selling already imported goods).

Actors further down 供应链 may refer to due diligence performed earlier in 供应链, though they may still retain legal responsibility in the event of a breach of the regulation.

• 非中小企业:2024年12月30日
• 中小企业:2025年6月30日
• 例外:木材产品:2027年12月31日

如果不遵守, companies may face penalties and sanctions such as suspension or refusal of import or fines of up to 4% of company turnover within the EU. 此外，私人团体的审查也可能发生. EUDR允许私人团体，例如.g.，非政府组织提出有根据的关切.

企业需要准备的三个关键EUDR要求

1.   收集正确的数据:  A comprehensive understanding of 供应链 complexity is required to be able to assess the scope of goods falling under the due diligence process. Companies may need to ensure traceability down to farm-level for all products in scope of the regulation that are being placed on the market. A supplier engagement mechanism will be key for the data collection and ensuring compliance. Companies procuring the in-scope products from importers may need to include new requirements in their procurement processes.

2.   建立风险评估: 

EUDR需要持续进行, 至少每年一次, risk assessment for imports from 标准- - -risk and high-risk countries. The risk assessment criteria may require a deep understanding of country of origin, 供应链, 历史事件. Establishing a risk management and identifying reliable data sources for the risk assessment may be an essential tool to assist with this analysis.

3.   为降低风险做准备: Companies may need to set up an approach and strategy for adequate and proportionate risk mitigation measures in case risks have been identified. 对于这个, capacity building and investments may be needed to enable the additionally required data collection and reporting. 通过制定政策, 控制, 责任, 和程序, 并将其纳入风险管理过程, 公司可以帮助快速应对新出现的风险.

结论

The EUDR poses companies with global agricultural value chains active on the EU market with new challenges to increase supply chain traceability and risk management. 这不仅与欧盟公司相关, but non-EU companies may also be asked by their customers to provide the necessary information. While the new data requirements call for significant additional efforts in supply chain management, the new traceability requirements could boost companies’ progress toward resilient and nature-positive value chains and unlock synergies between Scope 3 abatement and nature-risk and opportunities assessments.

Guidehouse如何提供帮助

Guidehouse can support your company in identifying your exposure to EUDR compliance, 规划您的供应链, 建立数据收集系统, and a supplier engagement mechanism to obtain the needed information. 作为下一步, we can help you prepare for the risk assessment for medium- and high-risk countries and support you in developing a risk mitigation strategy. We work to leverage the synergies present between your ongoing data collection efforts for greenhouse gas accounting, 森林, 土地, 农业目标, 减排路线图, 基于科学的目标网络, and risk assessments in preparation for the Corporate Sustainability Reporting Directive or Taskforce on 自然-related Financial Disclosures.

作家 & 贡献者

viktoria Beckman，高级顾问

莉娜·弗罗姆，顾问

米歇尔·科佩尔，主任

脚注