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ZENODO
Other literature type . 2026
License: CC BY
Data sources: ZENODO
ZENODO
Other literature type . 2026
License: CC BY
Data sources: Datacite
ZENODO
Other literature type . 2026
License: CC BY
Data sources: Datacite
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Market Access Is Not Compliance: The EU-Brazil Supplier Evidence Gap under CSDDD, CBAM, EUDR and the EU-Mercosur Agreement

Authors: Villanova, Marcio;

Market Access Is Not Compliance: The EU-Brazil Supplier Evidence Gap under CSDDD, CBAM, EUDR and the EU-Mercosur Agreement

Abstract

This technical paper examines the supplier evidence gap faced by Brazilian companies exposed to European value chains under the EU-Mercosur trade architecture, CSDDD/CS3D, CBAM, EUDR, CSRD/ESRS and related buyer-readiness pressures. The central thesis is that market access does not automatically create supplier eligibility. Brazilian suppliers may become more commercially visible under EU-Mercosur trade expansion while remaining vulnerable to exclusion, delay, price pressure or contractual friction if they cannot provide audit-grade, buyer-readable evidence on origin, traceability, emissions, deforestation risk, due diligence, waste, reverse logistics, ITAD and governance controls. The paper introduces the EU-Brazil Supplier Evidence Defensibility Framework, a structured approach for converting Brazilian operational execution into European regulatory defensibility. It is designed for CFOs, boards, procurement teams, compliance functions, exporters, industrial suppliers and companies exposed to EU-facing supply chains. The analysis is technical and strategic. It does not constitute legal, tax, customs, financial, investment or audit advice. It does not promise legal compliance, buyer approval, avoidance of sanctions or risk elimination. Its purpose is to support regulatory risk interpretation, evidence architecture, supplier-readiness analysis and board-level decision-making.

Keywords

EU-Brazil trade, EU-Mercosur Agreement, supplier evidence, regulatory defensibility, CSDDD, CS3D, CBAM, EUDR, CSRD, ESRS, Scope 3, traceability, due diligence, Brazilian supply chains, reverse logistics, ITAD, audit-grade documentation, buyer-readiness, regulatory risk, supply chain compliance

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green