The disclosure obligations on unsold products introduce new requirements for European businesses under the Ecodesign for Sustainable Products Regulation (ESPR). The provisions establish how the economic operators concerned must report information on unsold consumer products they have discarded, with the aim of increasing transparency and helping to prevent the destruction of goods.
The new provisions entered into force on 2 March 2026 and will become applicable from 2 March 2027, with different timelines depending on the size of the company.
What changes for businesses under the new rules on unsold products?
The new rules fall within the framework of Regulation (EU) 2024/1781 – ESPR and introduce a standardized format for disclosing information relating to unsold consumer products that companies have discarded.
The implementing arrangements are set out in Implementing Regulation (EU) 2026/2, which governs the disclosure format and the verification procedures carried out by the competent authorities.
Which companies are affected by the disclosure obligations on unsold products?
The disclosure obligations on unsold products do not apply to all companies without distinction.
In particular:
- large companies fall within the scope of the obligations when they directly discard unsold consumer products or engage third parties to do so;
- from 19 July 2030 the obligations will also be extended to medium-sized companies;
- small companies and microenterprises are exempt from the disclosure obligations set out in the provisions.
For every organization, it is therefore essential to verify its size classification and assess how unsold products are managed.
What information must be disclosed under the disclosure obligations on unsold products?
The legislation introduces standardized criteria to make the information reported by companies consistent, comparable and verifiable.
The classification of the consumer products concerned must generally be carried out using the first two digits of the Combined Nomenclature (CN) codes set out under European customs legislation.
For specific categories, a more detailed classification may be required, based on the first four digits of the CN code.
Companies must therefore have adequate systems in place to correctly identify, classify and trace the unsold products subject to the obligations.
By when must the information be reported?
Economic operators subject to the legislation must disclose information on the unsold consumer products they have discarded during each financial year.
The disclosure must take place within 12 months of the end of the relevant financial year.
To meet the deadlines correctly, it may be necessary to review internal processes for data collection, traceability and document management, avoiding reconstructing the information only at the time of disclosure.
What documents must be kept under the disclosure obligations on unsold products?
Publishing the information is only part of the compliance requirement.
The companies concerned must keep, for five years from the date of publication, the information and documentation necessary to support what has been declared.
Relevant evidence includes documentation relating to the delivery and receipt of products and statements received from waste management operators.
Document traceability therefore plays a central role: the data disclosed must be supported by verifiable evidence in the event of an inspection.
How will checks be carried out?
The competent national authorities will be able to verify compliance with the obligations through a risk-based approach.
For companies, it will therefore not be enough to formally publish the required information. The data reported must be consistent with business processes, properly documented and supported by evidence kept in accordance with the required timeframes.
How to prepare for the application from 2 March 2027?
Companies that may be affected should start by checking whether they fall within the scope of the legislation based on their size and how they manage unsold products.
It is then advisable to analyze:
- which products and business flows may be affected;
- what data is already available and how it is collected;
- which classification, traceability and document retention procedures need to be updated.
Compliance efforts may involve various functions, including compliance, sustainability, logistics, waste management and information systems.
A preliminary assessment makes it possible to identify potential issues and plan the necessary adjustments, including through specialized support in strategic-regulatory consulting.
Transparency and sustainability in managing unsold products
The new obligations are part of a broader European framework geared toward the circular economy, efficient use of resources and product sustainability.
In this context, the obligations relating to environmental labeling also help strengthen the proper management of environmental information associated with products and packaging.
For companies, it is therefore becoming increasingly important to integrate environmental aspects into compliance systems, ensuring structured and verifiable management of unsold consumer products.
A preliminary assessment can help identify potential organizational and documentation issues before the new provisions become applicable.
