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). Applicable from 2 March 2027; the prescribed format covers financial years from 2028 onwards.
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 first full financial year after the ESPR entered into force (18 Jul 2024), that is the 2025 financial year 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
The first full financial year after it — 2025 — is the first covered by the Art. 24 disclosure.
Adoption of Impl. Reg. 2026/2
Sets the details and format of disclosure.
The prescribed format starts to apply
Impl. Reg. 2026/2 becomes applicable on 2 March 2027. It is not the date of the first report: the Annex I format covers financial years from the first full one after it, 2028.
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 discloses its discarded stock for the 2025 financial year under Art. 24 and prepares the migration to the prescribed Annex I format, which reaches it in the 2028 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: Art. 24 requires annual disclosure on the company’s own website without setting a fixed day; the prescribed twelve-month deadline after the financial year-end is introduced by Impl. Reg. 2026/2 and applies only to the financial years that Regulation covers, from 2028. 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, direct from 19 Jul 2026 over Annex VII, with the exemptions of Art. 2 of Del. Reg. (EU) 2026/296. 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 the 2025 financial year and medium-sized companies from 19 Jul 2030.
The disclosure is not quarterly or monthly.
Art. 24 requires it annually, with no fixed day. The prescribed 12-month deadline from the end of each financial year is introduced by Impl. Reg. 2026/2, applicable from 2 March 2027, and covers financial years from 2028: the first report in Annex I format falls due on 31 Dec 2029 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?
The Art. 24 disclosure applies to large companies from the 2025 financial year in free format; the prescribed Annex I format covers financial years from 2028 (first report due 31 Dec 2029 where the financial year 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
