Przejdź do głównej treści
Witamy w Deloitte

Jeśli ustawienia, które wybraliśmy, są nieodpowiednie, zmień je powyżej.

ESPR

Regulation 2024/1781 of the European Parliament and of the Council establishing a framework for the setting of ecodesign requirements for sustainable products

New framework for the management of unsold consumer products

The ESPR introduces new rules on the handling of unsold consumer products. These include an obligation to take measures aimed at preventing the need to destroy such products, a prohibition on the destruction of certain categories of products, and public disclosure obligations.

As of 19 July 2026, the prohibition on destruction applies to large enterprises in relation to unsold clothing, clothing accessories and footwear. The new rules are directly relevant to the management of inventory, returns, and products that are defective, damaged or otherwise unsuitable for further sale. 

Regulation 2024/1781 of the European Parliament and of the Council of 13 June 2024 establishing a framework for the setting of ecodesign requirements for sustainable products introduces a new regulatory framework for sustainable products placed on the European Union market. Its objective is to reduce the negative environmental impact of products throughout their life cycle, including by introducing new rules on the handling of unsold consumer products and limiting their destruction. 

The ESPR provides for three main areas of obligations: 

prevention of product destruction: an obligation to take necessary measures that can reasonably be expected to prevent the need to destroy unsold consumer products. 

prohibition on destruction: a prohibition on the destruction of unsold products falling within the categories specified in the ESPR. Currently, the prohibition covers clothing, clothing accessories and footwear, although its scope may be extended to additional product categories in the future. 

disclosure of information: an obligation to publicly disclose, on an annual basis, information concerning unsold consumer products discarded by the relevant entity, either directly or through a third party acting on its behalf. 

No. The applicable rules provide for specific circumstances in which the destruction of an unsold product remains permissible. From a practical perspective, particularly relevant exemptions may include those concerning products that are damaged, deteriorated or contaminated, as well as products that are unfit for their intended purpose due to design or manufacturing defects. Reliance on an exemption requires a case-by-case assessment and appropriate documentation of the grounds for the relevant decision. 

The application timeline for the individual obligations under the ESPR is not uniform and depends on the type of obligation and the size of the company. 

As of 18 July 2024, the general obligation to take measures aimed at preventing the need to destroy unsold consumer products applies. 

As of 19 July 2026, large enterprises are subject to the prohibition on the destruction of clothing, clothing accessories and footwear. The first public disclosure obligation concerning unsold consumer products also falls in 2026 for these entities.  

As of 19 July 2030, the prohibition on destruction and the disclosure obligation will also apply to medium sized enterprises. Microenterprises and small enterprises remain exempt from these obligations. 

  • How can Deloitte Legal help?

    Deloitte Legal supports companies in preparing their operations for the ESPR requirements relating to unsold consumer products, in particular through:

    🟢 assessing the applicability of the ESPR to the company’s activities and identifying the relevant obligations,

    🟢 providing legal analysis of specific cases involving unsold products, including assessing whether the relevant exemptions from the prohibition on destruction may apply and determining the scope of required documentation,

    🟢 providing legal support in complying with public disclosure obligations concerning unsold products,

    🟢 preparing legal opinions, harmonized guidelines and recommendations on the application of the new rules to specific factual circumstances,

    🟢 monitoring legislative developments and interpretative practice relating to the ESPR, together with assessing their impact on the company’s obligations,

    🟢 providing legal training on the new obligations and the rules applicable to the handling of unsold products. 

    Adapting business operations to the ESPR requires combining regulatory analysis with a practical understanding of existing operational processes. Establishing clear rules for the handling of unsold products at an early stage can help reduce compliance risks and ensure the proper implementation of the new obligations.