Commission adopts implementing regulation laying down common details and format for annual disclosure on discarded unsold consumer products under ESPR Article 24

On 9 Feb 2026, the European Commission adopted a Commission Implementing Regulation (C(2026) 660 final) laying down rules for application of Regulation (EU) 2024/1781 (ESPR) as regards the details and common format for the mandatory annual disclosure of information on discarded unsold consumer products (ESPR Article 24). The implementing act standardises how companies must report (including product category delineation using Combined Nomenclature (CN) codes and the required disclosure tables/templates in annexes) and includes documentation/recordkeeping and verification principles for competent authorities (risk-based approach described in annexes). Compliance teams should align internal data collection, classification (CN coding), and evidence retention processes to the required format to ensure future disclosures are complete and auditable.