The level of due diligence that companies will need to carry out under the EUDR will depend on the risk level of deforestation and forest degradation assigned to exporting countries by the European Commission, which will in turn classify jurisdictions according to a three-tier system. Countries classified as low risk will have simplified due diligence procedures, while those classified as standard risk or high risk will require suppliers’ due diligences to be supported by satellite images including geolocalization coordinates and/or geospatial polygons. The European Commission’s impact assessment has estimated that as a result, EUDR compliance-related costs ...