ESPR implementing regulation: disclosure format for discarded unsold consumer products
Adopted under Article 24(3) ESPR, this implementing regulation sets the details and format for large enterprises (and medium-sized enterprises from 19 July 2030) to disclose information on discarded unsold consumer products; micro and small enterprises are excluded. Companies disclose annually, in the Annex I format, the number, weight, reasons for discarding and waste treatment shares per product category (CN code). Adopted 9 February 2026, published in the OJ on 10 February 2026, in force 2 March 2026 and applicable from 2 March 2027.
Timeline
- 2 Mar 2026Entry into force
- 2 Mar 2027This implementing regulation applies (harmonised disclosure format)
- 19 Jul 2030Disclosure obligation extends to medium-sized enterprises (ESPR Article 24(1), see recital 1)
- 2 Mar 2031AuthoritiesDeadline for Commission review (Art 6)
Key facts
- Reference
- Commission Implementing Regulation (EU) 2026/2
- Adopted
- 9 Feb 2026
- Published
- 10 Feb 2026
- Status
- In force
- Amendments
- Implements Article 24(3) of Reg (EU) 2024/1781 (ESPR)
- Topic
- Circular Economy
- Industries
- Consumer Goods Manufacturing, Textiles & Footwear, Electronics Manufacturing, Logistics & Transport, Toy Manufacturing
Main compliance requirements
Paid members only
The main compliance requirements, applicability questions and penalties are available in the ZC Smart Compliance Hub. Paid members and clients can sign in to the Hub to view them.
Related legislation
- Implements Article 24(3) of Regulation (EU) 2024/1781 (ESPR). Related: Commission Delegated Regulation (EU) 2026/296 (derogations from destruction ban), Directive 2013/34/EU (Accounting Directive / CSRD sustainability reporting).
Official sources
Commission Implementing Regulation (EU) 2026/2 of 9 February 2026 laying down rules for the application of Regulation (EU) 2024/1781 of the European Parliament and of the Council as regards the details and format for the disclosure of information on discarded unsold consumer products
Full text on EUR-Lex (Commission Implementing Regulation (EU) 2026/2)