EU Update: Destruction of unsold goods and disclosure requirements
Starting from 19 July 2026, the next phase of the EU’s Ecodesign Regulation, ESPR, will begin for large companies. From this date, the ban on destruction of unsold apparel, clothing accessories, and footwear will take effect, with medium-sized companies to follow in 2030*.
NB: This also applies to companies in, or supplying goods into, Northern Ireland.
What’s covered
The destruction ban currently only applies to apparel, clothing accessories, and footwear, with textile homeware such as sofas, curtains, and other non-textile goods out of scope. Notably, this also applies to goods that have been returned by a consumer as they will count as unsold.
The full list of in-scope goods can be found in Annex VII
The definition of ‘destruction’ is set out in Article 2(34) of the Ecodesign for Sustainable Products Regulation (ESPR) and doesn’t include remanufacture, refurbishment, or donation, or discarding for the purpose of preparing for reuse, which will still be allowed.
Importantly for obligated parties, the EU Commission has published a Delegated Regulation which outlines exemptions from the destruction ban in certain circumstances. This includes non-compliance, safety, or health reasons, IP infringement, where the product cannot be reuse or repaired, and, as a last resort, where the product has not been accepted for donation. Where an in-scope product has been destroyed due to an exemption, this must be reported with reasons explained.
Disclosure of unsold goods
Alongside the textiles destruction ban, there is the disclosure requirements for unsold consumer products. This is an annual report that requires companies to disclose information on all the unsold consumer products they discard as waste (not just textiles), including those that they have discarded on their behalf.
This section of ESPR entered into force on 18 July 2024, with the first reports by large companies to be based on goods discarded in the first full financial year after this date. That means that most companies will be making their first reports in 2026 based on goods discarded in their 2025/2026 financial year.
As above, medium companies are not obligated until 2030, with small and micro companies exempt.
These disclosures must be made publicly available; for example, on an easily accessible section of the company website, presented in a clear and visible manner. Those obligated to publish sustainability reporting per Article 19a or 29a of Directive 2013/34/EU can link through to the report instead, clearly identifying where the relevant information is contained.
The EU Commission published the harmonised disclosure format in February 2026 that companies will follow for their disclosures, and while this has been ‘adopted’, we are still awaiting publication in the Official Journal, so there is still time for small changes and tweaks to be made.
A key takeaway from his harmonised disclosure format is that obligated parties will not only have to report on the weight of products discarded, but why it was discarded, and in what manner (reuse, recycling, EfW, disposal, etc.). In addition, they’ll also need to state measures taken to prevent destruction in the previous year, as well as planned measures for the upcoming year.
What does this mean for the UK?
There has been lots of talk in the UK around the EU’s ESPR, including in Scotland’s Circular Economy Strategy, with the UK Government weighing up implementation in Great Britain to align with the rules in the EU and Northern Ireland.
What should companies do next?
A reminder that these obligations apply to you if you are supplying goods to the EU or Northern Ireland, with ‘economic operators’ including manufacturers, importers, distributors, retailers, distance/online sellers, and businesses that facilitate delivery to customers in the EU or NI.
You can access further guidance here: New EU rules to stop destruction of unsold clothes and shoes
Preparing for the future, together.
Environmental policy is constantly evolving, with global efforts driving us toward a more sustainable circular economy. At Beyondly, we keep our stakeholders informed of key regulatory changes and emerging developments. By sharing timely insights, we empower you to make confident, informed decisions that align with the shifting environmental landscape.
