New ESPR measures for the disclosure of unsold consumer products and to stop the destruction of unsold textile and footwear – Are you ready?

On 9 February 2026, the European Commission adopted new Delegated and Implementation Acts both on the details and format for the disclosure of information on discarded unsold consumer products, and the derogations where destruction of unsold apparel, clothing accessories and footwear is allowed. These Regulations have to support businesses in complying with the ESPR requirements by clarifying derogations and facilitating disclosure. 

Background

In July 2024, the Ecodesign for Sustainable Products Regulation (ESPR) entered into force. This Regulation establishes a framework for setting sustainability “eco-design” requirements for product groups. As one of the building blocks of the European Green Deal and the EU’s transition to a circular economy, the ESPR focuses on repairability, circularity and, more generally, sustainability. The scope of the ESPR covers virtually all physical products placed on the EU market, regardless of whether produced inside or outside the EU. 

Alongside establishing a framework for setting eco-design requirements, the ESPR also identified the destruction of unsold consumer products by businesses as an environmental problem across the EU and introduced 2 new measures to address this issue. As a first measure, economic operators must disclose information on the unsold consumer products they discard. Secondly, the destruction of certain unsold consumer products (for now: apparel, clothing accessories and footwear) is prohibited. In this article we will dive deeper into these 2 measures. 

As the ESPR is only a framework regulation, specific requirements needed to be implemented via Delegated and Implementing Acts. 

In this regard, the European Commission adopted its first ESPR and Energy Labelling Working Plan in April 2025, in which textiles and apparel were identified as one of the four products to be prioritized in terms of repairability and recyclability between 2025 and 2030. It is within this context that the Delegated and and Implementing Regulation adopted on 9 February 2026 provide the detailed rules necessary to comply with these obligations.

First key pillar – Obligation to disclose information on discarded unsold consumer products

Economic operators that discard unsold consumer products directly, or have unsold consumer products discarded on their behalf, are subject to the disclosure obligation under the ESPR. 

The ESPR defines “unsold consumer products” broadly as any product, excluding components and intermediate products, primarily intended for consumers that has not been sold including surplus stock, excess inventory and deadstock and products returned by a consumer on the basis or their right of withdrawal or, where applicable, during any longer withdrawal period provided by the trader. It is therefore important to note that the disclosure obligation applies for all products that are covered by the ESPR. 

Large companies (as from 2026 on 2025 data – already in force) and eventually medium-sized companies (as from 2030 on 2029 data) will have the disclose on an annual basis detailed information on unsold consumer products, including: 

• Amount and weight of unsold consumer products discarded per year, differentiated per type (CN) of category of products;
• Reason for discarding and, where applicable, the relevant derogation;
• Proportion of discarded products;
• Measures taken for the purpose of prevention; 

Note that there is no group-level exemption under the ESPR. The thresholds used to determine whether a company qualifies as medium-sized are assessed on a consolidated basis in accordance with Commission Recommendation 2003/361/EC. As a result, subsidiaries of large groups will generally not qualify as medium-sized and will therefore already be subject to the disclosure obligation.

The abovementioned information must be made publicly available on the company’s own website in a clear and visible manner. Companies that are subject to the obligation to publish the sustainability reporting in their management report pursuant to the ESPR may also include this information in that sustainability reporting.

Companies must disclose the abovementioned information on an annual basis and must include as part of that information the unsold consumer products, discarded during the preceding financial year. 

It is important to note that the European Commission and national authorities can request all information and documentation necessary to demonstrate the delivery and reception of discarded products and, where relevant, the information necessary to demonstrate the applicability of a derogation. Such information must be provided in paper or electronic form within 30 days of receipt of the request. 

Through the Implementing Regulation of 9 February 2026, the European Commission now provides a standardized format for businesses to disclose volumes of unsold consumer goods they discard and an obligation to maintain information and documentation with regard to the discarded unsold consumer products. The format applies as from February 2027, giving businesses sufficient time to adapt.

Second key pillar - Ban on destruction of unsold textile and footwear

The ESPR also introduces a prohibition to destroy unsold apparel, clothing, accessories and footwear for large companies (as from 19 July 2026) and eventually medium-sized companies (from 19 July 2030). Although this prohibition is currently not extended to micro and small companies, they are still encouraged to avoid destroying products and shall not destroy unsold consumer products supplied to them with the purpose of circumventing the ban.

The European Commission listed the specific products to which this ban applies in Annex VII of the ESPR. Delegated acts can be adopted to further amend this Annex, and thus to add new products to which this ban applies (although it is unlikely that this will happen during the first ESPR Working Plan period (2025-2030)). 

The Delegated Regulation of 9 February 2026 now outlines the specific derogations to such ban, being specific circumstances where destruction will be permitted. This includes for example situations where a product is dangerous, subject to a license restricting sale after a specific date, unsuitable for reuse or remanufacturing due to protected or inappropriate design features, unacceptable for consumer use because of damage or contamination when repair is not feasible, unfit for its purpose due to irreparable defects, or has been offered for donation to at least 3 suitable EU social‑economy entities or publicly for 8 weeks without being accepted.

Next steps?

Large companies will need to file their first ESPR disclosures in 2026, based on 2025 data—so gathering that information in real time is crucial. To avoid last‑minute scrambling, companies should already be capturing all relevant information on discarded unsold goods throughout 2025. Although the European Commission’s standardized disclosure format only becomes mandatory in February 2027, using it now will make the transition seamless. 

With the destruction ban for unsold textiles and footwear around the corner, it’s time to rethink waste and shift to smarter, sustainable alternatives. Preparation is key!