EU ESPR: Commission adopts final acts on unsold consumer product destruction and disclosure

On 9 February 2026, the European Commission published the final versions of two key implementing acts under the Ecodesign for Sustainable Products Regulation (ESPR) (for further detail, see our previous client briefing) aimed at preventing the destruction of unsold apparel, clothing, accessories and footwear:

• The Implementing Regulation introduces a standardised format for reporting discarded unsold consumer goods;

• The Delegated Regulation defines cases where destruction is allowed, such as for safety reasons or in the event of product damage.

Background

According to the Commission, an estimated 4 to 9% of unsold textiles in Europe are destroyed each year before ever being worn. This generates around 5.6 million tonnes of CO2 emissions, almost equal to Sweden’s total net emissions in 2021. The ESPR and its implementing acts aim to reduce waste and environmental damage, while creating a level playing field for companies with sustainable business models.

ESPR introduces two main obligations, each complemented by one of the two implementing acts.

First, economic operators (except micro and small enterprises) must disclose information on the number and weight of unsold consumer products discarded. These rules have been applicable to large companies since their 2025 financial year and will apply to medium-sized companies as from 2030.

Second, the ESPR prohibits the destruction of certain unsold consumer products (initially apparel, clothing accessories and footwear). This general ban and its derogations will apply to large companies from 19 July 2026 and to medium-sized companies from 2030. 

The Commission is empowered to adopt implementing acts on the disclosure format and delegated acts establishing derogations from the destruction prohibition. The ESPR required the implementing act on the disclosure format to be adopted by 19 July 2025, and the delay in its adoption has created challenges for companies, leaving them in legal limbo regarding the disclosure format. In June and July 2025, the Commission consulted on both acts (for more information, see our previous blog post).

What the final acts do

The Implementing Regulation standardises how in-scope operators must disclose information (for example, product types or categories, reasons for discarding, and waste-treatment destination) and how authorities can verify it. Economic operators subject to the disclosure obligation must report annually on products discarded during the preceding financial year, using a prescribed format and a product categorisation system based on Combined Nomenclature (CN) codes.

The Delegated Regulation sets out the specific circumstances and conditions in which the destruction of products that would otherwise be banned may still be permitted. These derogations cover situations involving dangerous products, intellectual property infringement, licensing restrictions, physical damage, defects, and failed donation attempts as a last resort.

Key changes from the consultation drafts

The Commission has made a number of changes to both acts in response to stakeholder feedback, including the following.

Delegated Regulation on derogations from the destruction ban

• The final version does not retain the draft derogation that would have allowed destruction due to non-compliance with voluntary company policies or third-party chemical safety standards. This ensures that only products non-compliant with mandatory EU or national law (rather than voluntary internal policies) can be destroyed on chemical safety grounds.

• The final version makes the donation derogation harder to use and focuses it within the EU. Companies must now offer unsold products to at least three suitable social economy organisations (increased from two), and these organisations must be located within the European Union.  The final version also removes the draft condition that linked the derogation to extended producer responsibility schemes.

• The final version cuts the record-keeping period in half, from 10 years to 5 years. Companies can now use collective documentation when multiple products are affected by the same circumstances (for example, an entire shipment damaged in transit), rather than creating separate records for each individual product.

• The final version explicitly confirms that hygiene issues count as damage justifying destruction. Before destroying damaged products, companies must now consider both repair and refurbishment and demonstrate that neither option is technically feasible or cost-effective.

• For defective products, the final version simplifies the test: companies only need to show that repair is not technically feasible. The draft requirement to also consider refurbishment and remanufacturing has been removed, and cost-effectiveness is no longer relevant for this derogation.

• The final version introduces a new review article requiring the Commission to review the Regulation when new products are added to the ESPR prohibition list and in any case within five years, including considering whether technological evolution might justify a future derogation linked to high-quality recycling technologies.

Implementing Regulation on the disclosure format

• The final version expands disclosure to include (i) “reasons” and, where applicable, the relevant derogations under delegated acts, (ii) both measures taken and measures planned to prevent destruction, and (iii) explicit confirmation that micro and small enterprises are excluded.

• The final text clarifies that donated products are not covered by disclosure on discarded unsold consumer products.

• The final version rewrites the scope provision to clarify ongoing annual application (“each financial year”) and introduces a 12-month deadline after the end of the relevant financial year to make the disclosure. 

• The draft act required limited assurance for CSRD in-scope companies, but this was removed in the final version. The final version instead introduces (i) a 5-year record-keeping obligation and (ii) a public-authority verification framework. The final version also adds a new Annex III setting out verification procedures for competent authorities, including risk-based verification and a 10% tolerance threshold for discrepancies.

• The final version states that items listed in the annex that are components, intermediate products, or not primarily intended for consumers are not covered by the disclosure obligation.

• The final version introduces a review obligation requiring the Commission to review the Regulation, and potentially propose revisions, within five years.

Both acts will now need to be published in the Official Journal of the EU and will enter into force 20 days after such publication. The Delegated Regulation shall apply from 19 July 2026, and the Implementing Regulation will start to apply one year after its entry into force.