For a cocoa/chocolate company like ION, the main challenge before moving into EUDR compliance is building end-to-end traceability for cocoa and being able to prove it is deforestation-free and legally produced, including collecting geolocation data for the production plots and maintaining an auditable due-diligence file. This typically requires new data flows and controls across traders and upstream suppliers, plus a formal due-diligence system and documentation that can support a Due Diligence Statement in the EU system. Even though implementation has been postponed, companies still need significant lead time to set up traceability, data quality checks, and supplier engagement at scale.