FOR INFORMATION | FESI analysis of the published Implementing Act on reporting obligations and Delegated Act on derogations under the ESPR

SUMMARY

On 11th February the European Commission adopted new measures under the Ecodesign for Sustainable Products Regulation (ESPR) to prevent the destruction of unsold apparel, clothing, accessories, and footwear. This includes a final text of the Implementing Act on the reporting obligations as well as the Delegated Act on derogations from the destruction.

The legal text is attached as well as additional information here.

FESI have analysed the document, and their summary is also attached.

MORE DETAILS

The Delegated and Implementing Acts adopted will support businesses in complying with the ESPR requirements by:

• Clarifying derogations:
  • The Delegated Act outlines specific and justified circumstances under which the destruction will be permitted, for instance, due to safety reasons or product damage.
  • National authorities will oversee compliance.
• Facilitating disclosure:
  • The Implementing Act introduces a standardised format for businesses to disclose the volumes of unsold consumer goods they discard.
  This applies from February 2027, giving businesses sufficient time to adapt.

The ban on destruction of unsold apparel, clothing accessories and footwear and the derogations will apply to large companies from 19 July 2026. Medium-sized companies are expected to follow in 2030. The rules on disclosure under the ESPR already apply to large companies and will also apply to medium-sized companies in 2030.

MORE DETAILS

In comparison with the previous analysis conducted by FESI based on the drafts from October, the final text of the Implementing Act regarding the reporting obligations remains largely unchanged.

On the other hand, the Delegated Act on the derogations from destruction went through some modifications, which include, among others, the following:

• Inclusion of a definition of cost-effective,
• Dropping of the exemption based on the company’s voluntary standards,
• Increasing the number of social economy entities for donation (at least three), specifying that they should be located within the Union.

NEXT STEPS

The Implementing Act has been published in the Official Journal of the EU. It will take effect on the 2^nd of March 2027.

The Delegated Act published by the Commission needs to be validated by the EP and the Council, that have 2 months to validate the text (or reject it). FESI will keep members updated regarding the outcome.