Regulatory Mappings EUDR — EU Deforestation Regulation EUDR — EU Deforestation Regulation Deadline: 30 December 2026 Large & Medium Operators EU 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: FY2027 EU 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 Imports EU 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: FY2025 IFRS 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. Article 6.4 — Paris Agreement Carbon Credits Article 6.4 — Paris Agreement Carbon Credits UNFCCC Mechanism Operationalised 2024 Article 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. 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.