# cocoa from Ivory Coast — sourcing evidence brief

[S/1] records 4 source-linked signals relevant to cocoa in Ivory Coast's agriculture & food sector. The most elevated subject-specific evidence is rated high. Country context is high and sector-adjusted context is moderate. Enhanced evidence is indicated before supplier onboarding, award or renewal.

Country context: high
Sector-adjusted context: moderate
Direct evidence: high
Sector evidence: severe
Modified: 2026-08-24

## Source-linked evidence
- World Bank — Forest area indicator — deforestation — severe — effective 2023-12-31 — derived by Salient One (forest-area-trend-1.0) — https://data.worldbank.org/indicator/AG.LND.FRST.ZS
- US DOL TVPRA — child labour — high — Cocoa — effective 2024-09-05 — status listed — derived by Salient One (tvpra-sector-map-1.0) — https://www.dol.gov/sites/dolgov/files/ilab/child_labor_reports/tda2023/2024ListofGoodsExcel.xlsx
- US DOL TVPRA — forced labour — high — Cocoa — effective 2024-09-05 — status listed — derived by Salient One (tvpra-sector-map-1.0) — https://www.dol.gov/sites/dolgov/files/ilab/child_labor_reports/tda2023/2024ListofGoodsExcel.xlsx
- Salient One derived EUDR scope flag — eudr commodity — not rated — cocoa — effective 2026-08-22 — derived by Salient One (eudr-scope-screen-1.0) — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R1115

## What to verify next
1. Reconstruct ownership and actual control, including material historical changes and opaque jurisdictions.
2. Verify licences, banking route, tax or distress signals and the operating facts material to the engagement.
3. Preserve the approval rationale, evidence dates, limitations, owner and next review trigger.
4. Execute verification of correspondent banking stability and document de-risking impacts on settlement latency.
5. Formally document Enhanced Due Diligence (EDD), including UBO verification and source-of-wealth analysis.
6. Initiate Enhanced Due Diligence (EDD)
7. Execute Ultimate Beneficial Ownership (UBO) verification
8. Perform forensic Forced Labour supply chain assessment
9. Run comprehensive Sanctions and Export Control screening

## Limitations
- This brief is a country-, sector- and commodity-level evidence-routing aid, not a supplier verdict.
- A source match is not a finding about a specific entity, shipment or transaction.
- No matching observation is not evidence of absence; source coverage and publication cycles differ.
- Verify current primary records and apply the governing law and your organisation's controls before a material decision.

Full brief: https://s1.salientone.eu/sourcing-risk/ivory-coast/agriculture/cocoa