Regulatory Mappings
- EUDR — EU Deforestation Regulation
- CSRD — Corporate Sustainability Reporting
- CBAM — Carbon Border Adjustment Mechanism
- ISSB IFRS S2 — Climate Disclosures
- Article 6.4 — Paris Agreement Carbon Credits
EUDR — EU Deforestation Regulation
EUDR — EU Deforestation Regulation
Deadline: 30 December 2026 Large & Medium OperatorsEU Regulation 2023/1115. Requires operators placing commodities (coffee, cocoa, cattle, soy, palm oil, wood, rubber) on the EU market to prove they are deforestation-free and produced in compliance with local laws.
Framework Mapping
| EUDR Requirement | Article | Framework Component |
|---|---|---|
| Geolocation of production plots | Art. 9 | KoboToolbox GPS polygon → UNTP DTE with cth:GpsPrecision SHACL shape |
| Deforestation-free assessment | Art. 10 | IDEAM raster overlay → cth:DeforestationDataVintage ≤24 months |
| Due Diligence Statement | Art. 4 | Automated EUDR DDS export from compliance API; signed as UNTP DCC |
| Supply chain traceability | Art. 9(1)(g) | UNTP Digital Traceability Event chain from farm → cooperative → exporter |
| Country risk classification | Art. 29 | High/standard/low risk country flag auto-applied from EU country benchmarking list |
| Substantiated concern | Art. 31 | Whistle-blower endpoint; triggers Steward review workflow |
Data Pipeline
KoboToolbox field submission → SHACL validation (R-SUB-01) → FPIC check (R-SUB-02) → IDEAM deforestation overlay → Validator DCC signature (R-VAL-01) → EUDR DDS export → OID4VP presentation to EU customs
ℹ️ The same UNTP DTE used for EUDR compliance is the shared evidence layer for Article 6.4 carbon credits. No duplicate data collection required.
CSRD — Corporate Sustainability Reporting
CSRD — Corporate Sustainability Reporting Directive
Early Adoption: FY2026 Mandatory: FY2027EU Directive 2022/2464. Requires large companies to report on sustainability impacts under European Sustainability Reporting Standards (ESRS). Climate-relevant standards: ESRS E1 (Climate Change) and ESRS E4 (Biodiversity).
Framework Mapping
| CSRD Requirement | ESRS | Framework Component |
|---|---|---|
| GHG emissions Scope 1/2/3 | ESRS E1-6 | IoT sensor data + satellite biomass estimates → emission factor calculations |
| Transition plan | ESRS E1-1 | Not in scope for framework v1.0 — requires company-level data |
| Biodiversity impact | ESRS E4-5 | KoboToolbox biodiversity surveys → PROV-O linked to parcel DTEs |
| Value chain engagement | ESRS G1-3 | Supplier credential status dashboard — are all cooperatives EUDR-certified? |
| Double materiality | ESRS 1 §25 | Framework provides data layer; materiality assessment remains with reporting company |
⚠️ Important: CSRD requires double materiality assessment — both financial materiality (how climate affects the company) and impact materiality (how the company affects climate). The framework provides the impact data layer; financial materiality analysis is out of scope.
CBAM — Carbon Border Adjustment Mechanism
CBAM — Carbon Border Adjustment Mechanism
First Declaration: September 2027 For 2026 ImportsEU Regulation 2023/956. Requires EU importers to declare the embedded carbon in imported goods (cement, iron, steel, aluminium, fertilisers, electricity, hydrogen). Coffee is not currently in scope but is expected in Phase 2 (2030+).
Framework Mapping (Phase 2 readiness)
| CBAM Requirement | Article | Framework Component |
|---|---|---|
| Embedded carbon calculation | Art. 7 | IoT sensor + satellite biomass data → emission intensity per tonne |
| Third-party verification | Art. 10 | Accredited Validator DCC (R-VAL-03 — CBAM requires validation, unlike EUDR DDS) |
| Production country emissions factor | Art. 7(2) | IDEAM national emissions inventory integration |
| CBAM certificate surrender | Art. 22 | Out of scope — EU importer action; framework provides the data package |
ℹ️ CBAM currently covers energy-intensive industries, not agricultural commodities. However, EU CBAM Phase 2 expansion to include coffee and cocoa is under discussion. Building CBAM-compatible data structures now creates optionality.
ISSB IFRS S2 — Climate Disclosures
ISSB IFRS S2 — Climate-Related Disclosures
Brazil CVM: Jan 1 2026 Mexico CNBV: FY2025IFRS Sustainability Disclosure Standard S2 — Climate-related Disclosures. Mandatory for listed companies in Brazil (CVM Resolution 193) and Mexico (CNBV circular). Aligned with TCFD framework.
Framework Mapping
| IFRS S2 Requirement | Paragraph | Framework Component |
|---|---|---|
| Physical climate risks | §9 | Satellite climate data overlay on farm parcels → risk scoring per asset |
| Transition risks | §10 | Regulatory status tracker — EUDR compliance rate for supply chain |
| GHG metrics | §29 | IoT + satellite emission estimates → verified by Accredited Validator |
| Climate scenario analysis | §22 | Not in framework scope — requires financial modelling layer |
| Scope 3 value chain | §29(a) | Supplier EUDR status as proxy for Scope 3 land-use change emissions |
Why This Matters for CTH
Colombian and Peruvian coffee exporters supplying Brazilian and Mexican listed companies must provide IFRS S2-compatible climate data to their buyers. The framework enables exporters to generate investor-grade climate disclosures from the same field data used for EUDR compliance.
Colombian and Peruvian coffee exporters supplying Brazilian and Mexican listed companies must provide IFRS S2-compatible climate data to their buyers. The framework enables exporters to generate investor-grade climate disclosures from the same field data used for EUDR compliance.
Article 6.4 — Paris Agreement Carbon Credits
Article 6.4 — Paris Agreement Carbon Credits
UNFCCC Mechanism Operationalised 2024Article 6.4 of the Paris Agreement establishes a UN-supervised carbon crediting mechanism (successor to CDM). Article 6.4 Emission Reductions (A6.4ERs) are the highest-integrity carbon credits — issued by the UNFCCC Supervisory Body, not private standard bodies.
The Shared Evidence Layer Innovation
One DTE → Two DCCs
The same UNTP Digital Traceability Event (DTE) that proves deforestation-free coffee production for EUDR also serves as the shared evidence layer for an Article 6.4 carbon credit. Two Digital Conformity Credentials are issued against the same DTE: (1) EUDR Due Diligence Statement, (2) Article 6.4 Emission Reduction certificate. This eliminates duplicate data collection and double-counting risk.
The same UNTP Digital Traceability Event (DTE) that proves deforestation-free coffee production for EUDR also serves as the shared evidence layer for an Article 6.4 carbon credit. Two Digital Conformity Credentials are issued against the same DTE: (1) EUDR Due Diligence Statement, (2) Article 6.4 Emission Reduction certificate. This eliminates duplicate data collection and double-counting risk.
| Article 6.4 Requirement | Framework Component |
|---|---|
| Additionality demonstration | Baseline deforestation rate from IDEAM raster vs. current parcel status |
| Permanence monitoring | Annual IoT + satellite biomass comparison against baseline DTE |
| Leakage assessment | Adjacent parcel monitoring — IDEAM deforestation flag propagation |
| Corresponding adjustment | Requires host country (Colombia) approval — CTH provides data package to IDEAM/MADS |
| Third-party validation | R-VAL-03: Accredited Validator DCC required (UNFCCC-approved Designated Operational Entity) |
| Registry issuance | A6.4ER registry (UNFCCC) — CTH provides data; registry issues the credit |
⚠️ Important: Article 6.4 requires a Corresponding Adjustment from Colombia — the host country must formally authorise the credit transfer. This is a government process, not a data process. CTH facilitates by providing the MADS/IDEAM with the data package; the political decision is outside the framework.
ℹ️ The commercial case: a 1-hectare deforestation-free coffee parcel in Chocó generates approximately 8-12 tCO₂e/year in avoided deforestation. At Article 6.4 prices (~$15-40/tCO₂e), this represents $120-480/ha/year in additional farmer income on top of the EUDR compliance premium.