The ESPR delegated act on disclosure unsold consumer product details has been published in the Official Journal

Regulation (EU) 2026/2 of the Commission of 9 February 2026 has been published in the Official Journal of the European Union. The regulation lays down the arrangements for the application of Regulation (EU) 2024/1781 (ESPR – Eco‑Design for Sustainable Products Regulation) regarding the details and format for the disclosure of information on unsold consumer products that have been disposed of.

The regulation applies to large enterprises and, as from 19 July 2030, also to medium-sized enterprises that dispose of unsold consumer products directly or through third parties, while micro‑enterprises and small enterprises are excluded.

Enterprises subject to the obligation must disclose, with reference to the previous financial year, information relating to:

• the number and weight of unsold consumer products that have been disposed of;
• the reasons why the products were disposed of;
• any applicable derogations provided for by delegated acts adopted pursuant to Article 25(5) of Regulation (EU) 2024/1781;
• the percentage of products destined for waste treatment operations;
• planned measures to prevent the destruction of products.

The disclosure obligation applies to unsold consumer products that are eliminated as waste, in order to allow any waste treatment operation. Such operations include preparation for reuse, recycling, other recovery operations, including energy recovery, as well as disposal.

The visual presentation and content of the information on unsold consumer products that have been disposed of must comply with the standardised format set out in Annex I to the implementing regulation.

Where economic operators already include such information in the sustainability report prepared pursuant to Directive 2013/34/EU, it is permitted to provide a link on the website to the report, clearly highlighting the section dedicated to the required information.

The disclosure of information on unsold consumer products that have been disposed of is carried out based on the first two digits of the Combined Nomenclature (CN) codes, while for the products listed in Annex II to the regulation, the delimitation is based on the first four digits of the CN codes.

Annex III further sets out the principles and verification procedures to be carried out by the competent national authorities to ensure compliance by economic operators with the obligations.

The regulation will enter into force on 2 March 2027, and the disclosure of unsold products will be required starting from the first full financial year following the date of application. Economic operators will have 12 months from the end of the financial year to disclose the required information.