New Ecodesign for Sustainable Products (ESPR): Implementing Regulations on Disclosure and Destruction of Unsold Consumer Products
This blog was originally posted on 9th July, 2025 and updated on 20th February, 2026. Further regulatory developments may have occurred after publication. To keep up-to-date with the latest compliance news, sign up to our newsletter.
BY MICHELLE WALSH, SENIOR TEAM LEADER AND SENIOR REGULATORY COMPLIANCE SPECIALIST, COMPLIANCE & RISKS.
New Standardized Format for Disclosure of Discarded Unsold Consumer Products
In accordance with Article 24(1) of the EU ESPR Regulation, companies that discard unsold consumer products directly, or have unsold consumer products discarded on their behalf, must annually disclose certain information on their website for the previous financial year.
This new Implementing Regulation (EU) 2026/2 approves a common standardized format for this disclosure, which companies will be required to use. It also includes rules on the delimitation of product categories and adds a new verification procedure for competent authorities.
The disclosure covers discarding of unsold consumer products for the purpose of any type of waste treatment operation, including preparing for reuse, recycling, other recovery including energy recovery, and disposal. Important to note that this regulation clarifies that the disclosure does not cover donated products!
When do I Need to Disclose the Information on Unsold Consumer Products?
Article 24(1) of the EU ESPR Regulation states that, for large companies, the first disclosure shall cover unsold consumer products discarded during the first full financial year – during which the ESPR Regulation is in force. This regulation entered into force on 18 July 2024, so large companies must disclose this information to cover products discarded during their first full financial year (2025 data) to be reported in 2026.
The EU Commission was tasked with adopting an implementing regulation, approving the format of the disclosure by 19th July 2025 under Article 24(3) of the EU ESPR Regulation. However, this did not happen until 9th February 2026 with the adoption of Regulation (EU) 2026/2. This delay has created confusion for large companies on whether they had to wait or not for the approved mandatory format to complete the disclosure.
In a recent press release on 9th February 2026, the EU Commission confirmed the rules on disclosure under the ESPR already apply to large companies and will also apply to medium-sized companies in 2030. This press release clarifies that large companies are already required to comply with this disclosure requirement and notably this clarification is highlighted in bold text in the press release.
A New Standardized Format
This new standardized mandatory format, approved by Regulation (EU) 2026/2, applies to products discarded in each financial year. This applies from the first full financial year after the date of application of Regulation (EU) 2026/2, which is set at 2nd March 2027. For example, this means that for products discarded in the 2028 financial year, this new mandatory standardized format will be used in 2029.
Large companies who already are reporting this information will need to transition to this new standardised format.
Regulation (EU) 2026/2 further confirms the use of this standardised format for the disclosure is an annual obligation, to be completed for products discarded in “each” financial year.
However, companies are afforded a 12-month grace period following the end of their financial year to submit this information. This effectively gives in-scope companies up to a full year after the financial year ends to use the new reporting format.
What Companies Must Disclose this Information?
The disclosure requirements in Article 24(1) of the EU ESPR Regulation applies to economic operators.
An ‘economic operator’ is defined in Article 2(46) of the EU ESPR Regulation as the manufacturer, the authorised representative, the importer, the distributor, the dealer and the fulfilment service provider.
However the requirement is phased-in for different businesses, with large companies being the first to disclose. Medium-sized enterprises will disclose the information from 19 July 2030, whereas micro and small enterprises are specifically exempted from this requirement.
Where do I Put the Disclosure?
The EU ESPR Regulation requires the disclosure is on the company’s website however companies that are subject to ESG sustainability reporting in accordance with the Corporate Sustainability Reporting Directive (CSRD) may also include this information as part of the sustainability report.
Article 2(2) of the new Regulation (EU) 2026/2 further specifies that companies already publishing ESG sustainability reports—either voluntarily or as required by the CSRD—can simply provide a link on their website to that report, clearly stating that it contains the information on discarded unsold consumer products. In this case the sustainability report must include the information in the specified format in Annex I.
What Information Must be Disclosed in this Specified Format?
The standardized format for the disclosure is set out in Annex I to Regulation (EU) 2026/2 and includes:
- Name of the legal entity (a standalone undertaking or, for a subsidiary, the name of the parent undertaking where consolidated disclosure).
- European Unique Identifier (EUID) or if not available the identifier officially recognised by the EU Member State.
- Type of Disclosure (Standalone or Consolidated for a group company).
- Disclosure period (financial year: start and end date).
- Product Category by CN Code.
- Description of Product.
- Number of units discarded.
- Total weight of units discarded (kg).
- Packaging included in the weight of units discarded? (Yes or No).
- Reasons for discarding products.
- Waste Treatment Operation (% of Reuse, Recycling, Recovery, Disposal, Total Destruction, or Unknown).
- Preventive measures taken and planned.
Article 3 requires the product categories must be categorised using the first two digits of the Combined Nomenclature (CN) codes set out in Annex I to Regulation (EEC) No 2658/87.
However, for products specifically listed in Annex II of Regulation (EU) 2026/2, the first four-digit CN codes must be used.
Annex II lists products like soaps, tires, bed linen, dishwashers, washing machines, printers, refrigerators, smartphones, lamps, primary batteries, and video games.
New Five Year Record Keeping Requirement
To prove the delivery and receipt of the discarded products as disclosed, companies are required to retain all relevant information and documentation for five years following the disclosure.
This information may include statements on the reception and treatment of discarded unsold consumer products received by companies from waste treatment operators.
How is this Information Going to be Checked or Verified?
Annex III introduces a new verification procedure for competent authorities to check the disclosure.
Notably, this replaces a requirement in the draft version that mandated a limited assurance for CSRD in-scope companies; that limited assurance requirement has been removed in the final text in favor of this new verification procedure.
This new verification procedure requires the competent authority to:
- Check the company website or if a link is provided on the website to a sustainability report.
- Verify information has been disclosed in the standardized format set out in Annex I.
- Review the documentation demonstrating the delivery of unsold consumer products to waste treatment operators per financial year as required to be disclosed.
- Be Careful: A difference of over 10% in the disclosed information (number of weight of discarded products) and the number calculated from the documentation received at the waste treatment operators will be considered non-compliance with the disclosure requirement!
- Compare the disclosed waste treatment operation to treatment operations carried out by the waste treatment operator that received the unsold products.
- Check the documentation for any derogations claimed under Article 25(5) ESPR
When Does this Regulation Apply?
Regulation (EU) 2026/2 was published in the Official Journal of the European Union on 10 February2026 and will enter into force on 1st March 2026. As mentioned above, it will apply from 1st March 2027.
Are There Any Exemptions to EU’s Textile and Footwear Destruction Ban?
Article 25 of the EU ESPR Regulation places a ban on the destruction of unsold apparel and clothing accessories and footwear (as listed in Annex VII) from 19th July 2026.
Similar to the disclosure requirements above, this ban does not apply to medium-sized enterprises until 19th July 2030 and micro and small enterprises are specifically exempted from these requirements.
On 9th February 2026, the EU Commission approved a new implementing regulation setting out a long list of exemptions to the ban on destroying certain unsold textiles and footwear under the EU ESPR Regulation.
How are These Exemptions Defined?
This Regulation essentially allows companies to destroy unsold textiles and footwear if they can document that the product falls under one of these categories:
- Dangerous: within the meaning of EU General Product Safety Regulation (GPSR) 2023/988
- Unfit for Purpose: Due to non-compliance with Union or national law.
- IP Infringement: Product infringes IP rights (e.g., final judicial decision) or continued sale/transfer infringes IP rights after a specified period.
- Unsuitable for Reuse/Remanufacturing: If labels/logos/designs cannot be removed, are inappropriate based on social norms, or if the product is damaged and repair is not feasible/cost-effective.
- Un-donatable: Product offered for donation to at least three suitable social economy entities or on the company’s website for at least eight weeks with no acceptance, or if received as a donation but no recipient found. (only where none of the other options are applicable).
- No Recipient After Reuse Preparation: Product made available on the market after preparation for reuse by a waste treatment operator, but no recipient found.
- Unclaimed Donations: The product was donated to a social economy entity within the Union but could not find a recipient.
- Design or Manufacturing Defects: The product is unfit for its intended purpose due to design or manufacturing defects, and repair is not technically feasible.
- Damage or Contamination: The product is reasonably deemed unsuitable for consumer use due to damage (physical, deterioration, or contamination, including hygiene issues) that occurred during the supply chain (handling, transport, retail, or storage), and repair or refurbishment is technically infeasible or not cost-effective.
Do I Need to Keep Any Documentation?
Yes, companies are required to keep documentation proving the case for the application of the exemption for five years after the destruction of the product.
How do I Prove the Exemption Applied to My Unsold Products?
Companies must keep specific documentation proving the application of the exemption for each exemption used. This documentation is listed in Article 3.
For example, to show the product was a dangerous product, either of the following must be provided:
- A description of a health or safety concern that compromises compliance with the general safety requirement referred to in Article 5 of GPSR, including an assessment of the safety of the product in accordance with Articles 6, 7 and 8 of that Regulation; or
- A test report indicating the presence in a product of non-compliant chemicals and stating the applicable Union or national law.
When Does This Regulation Apply?
This Regulation was adopted on 9th February 2026. However, it has not yet been published in the Official Journal. It will enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Once in force, this Regulation will apply from 19th July 2026.
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