Disclosure format for discarded stock (Impl. Reg. (EU) 2026/2)
Impl. Reg. (EU) 2026/2 setting the details and format for the annual disclosure of discarded unsold products (ESPR Art. 24). Mandatory reporting from March 2027 on the 2026 financial year.
Context
Implementing Regulation (EU) 2026/2 gives concrete shape to the operational mechanics of the disclosure obligation of ESPR Art. 24. While Art. 24 sets what must be disclosed, Impl. Reg. 2026/2 sets in what detail and in what format. The piece turns a programmatic obligation into a standardised annual reporting that is enforceable and comparable across operators.
Regulatory origin and legal basis
Legal basis: Art. 24.3 of Regulation (EU) 2024/1781 ESPR, which empowers the Commission to adopt implementing acts on the details and format of the disclosure. Implementing Regulation (EU) 2026/2 was adopted in the first quarter of 2026 and applies with an explicit deferral so that economic operators have sufficient time to implement the format.
«This Regulation lays down the details and the format for the disclosure of information on discarded unsold consumer products. It shall apply to products discarded in each financial year as from the first full financial year following the date of application of this Regulation. Economic operators shall disclose that information within twelve months from the end of that financial year.»
Mandatory content of the disclosure
Number and weight of unsold consumer products discarded during the previous financial year.
Reasons for discarding the products.
Exemptions applied under ESPR Art. 25.5 (where applicable).
Proportion of the discarded products delivered to waste treatment operations (reuse, recycling, recovery, disposal).
Measures adopted and measures planned to avoid future destruction.
Who must disclose
Under ESPR Art. 24.1, the obligation reaches large companies from the ESPR's entry into force (first full financial year: 2024) and, from 19 July 2030, also medium-sized companies that discard unsold consumer products directly or whose products are discarded on their behalf. Micro-enterprises and small companies are excluded (Art. 24.1 final subparagraph).
Structure of the format (CN categories)
The delimitation of product categories follows the Combined Nomenclature (CN) of Annex I to Council Regulation (EEC) No 2658/87. In most cases the first two digits of the CN code suffice; in specific cases the four-digit level is required to ensure adequate identification. CN categories may include products not intended for consumers which fall outside the scope; the operator must exclude them from the count.
Timeline
ESPR entry into force
First full financial year for the purposes of Art. 24.
Adoption of Impl. Reg. 2026/2
Sets the details and format of disclosure.
First mandatory reporting
Large companies disclose data for the 2026 financial year (12 months after the financial year-end).
Medium-sized companies incorporated
Extension of the Art. 24 obligation to medium-sized companies.
Applied case
A European textile brand qualifying as a large company prepares its first discarded-stock reporting for the 2026 financial year.
Inventory: it counts by product line (clothing CN 61 + 62, accessories CN 4203 + 6504, footwear CN 6401) the number of units and the total weight destroyed during 2026.
Reasons: it classifies each batch according to the exemptions of ESPR Art. 25.5 given concrete shape in Del. Reg. 2026/296 (dangerous products, non-functional, damage not repairable, expired intellectual property rights, etc.).
Waste traceability: it documents what proportion went to reuse (social economy entities), recycling, energy recovery or disposal.
Corrective measures: it describes actions implemented (donations, secondary sale at reduced margin, buy-back programmes) and planned to reduce the flow the following year.
Publication: it discloses the reporting on its own website before 31 December 2027 (12 months after the end of the 2026 financial year). Optionally, it integrates the reporting into the Sustainability Statement of the CSRD Management Report with a cross-link.
Common mistakes
Impl. Reg. 2026/2 does not introduce a new ban.
It only gives concrete shape to the format of the disclosure under ESPR Art. 24. The binding ban remains ESPR Art. 25 (given concrete shape by Del. Reg. 2026/73 for textiles-footwear and 2026/177 / 2026/296 for exemptions). Impl. Reg. 2026/2 works in parallel, not as a substitute.
It is not enforceable for micro-enterprises or small companies.
ESPR Art. 24.1 final subparagraph expressly excludes micro-enterprises and small companies. The obligation reaches only large companies from 2024 and medium-sized companies from 19 Jul 2030.
The disclosure is not quarterly or monthly.
It is annual: within 12 months from the end of each financial year. First mandatory reporting in March 2027 for the 2026 financial year (12 months after 31 Dec 2026 where the financial year coincides with the calendar year).
It does not apply only to textiles-footwear.
Impl. Reg. 2026/2 sets the cross-cutting format for all products covered by ESPR Art. 24. Textiles-footwear is the first category with a binding ban under Art. 25, but the disclosure obligation of Art. 24 covers any unsold consumer product discarded by a covered company.
Frequently asked questions
What is Implementing Regulation (EU) 2026/2?
A Commission Regulation setting the details and format for the annual disclosure of discarded unsold consumer products, required by Art. 24 of Regulation (EU) 2024/1781 ESPR. Adopted in the first quarter of 2026 with an explicit deferral so that operators have implementation time.
What must a covered company disclose?
Five verbatim blocks of ESPR Art. 24.1: (i) number and weight of products discarded during the previous financial year; (ii) reasons for discarding; (iii) exemptions applied under ESPR Art. 25.5; (iv) proportion delivered to waste treatment (reuse, recycling, recovery, disposal); (v) measures adopted and planned to avoid future destruction.
When is the first reporting enforceable?
March 2027 for large companies on the 2026 financial year (12 months after the financial year-end where it coincides with the calendar year). Medium-sized companies are incorporated from 19 Jul 2030. Micro-enterprises and small companies are excluded (ESPR Art. 24.1 final subparagraph).
Can the reporting be integrated into the CSRD Sustainability Statement?
Yes. ESPR Art. 24.1 second subparagraph + Impl. Reg. 2026/2 allow the information also to be provided within the Sustainability Statement of the Management Report under Arts. 19a or 29a of Directive 2013/34/EU, with a link from the operator's website to the consolidated report. Useful for companies subject to the CSRD post-Omnibus.
How are product categories classified in the reporting?
Under the Combined Nomenclature (CN) of Annex I to Council Regulation (EEC) No 2658/87. In most cases the first two digits of the CN code suffice; in specific cases the four-digit level is required to ensure adequate identification. Products not intended for consumers are excluded from the count.
Fuentes oficiales
- European Commission1T 2026Implementing regulation — legislation in force
- European Parliament and Council · OJEU L 188, 28 Jun 202413 jun 2024Regulation — legislation in force · legal basis
- Council · OJEU23 jul 1987Classification regulation — legislation in force
