The unsold-goods disclosure

ESPR Art. 24 requires companies that discard unsold consumer products to disclose, each year, how many they discarded, why, and what happened to them. It applies to large companies now, to medium-sized companies from 19 July 2030, and not to micro or small companies. Art. 25 separately prohibits destroying unsold apparel, clothing accessories and footwear, with derogations set out in Delegated Regulation (EU) 2026/296.

Not a passport

The disclosure is about a company over a financial year, published on its own website, not about a product. No passport carries it, and it creates no passport obligation.

Recording it

The disclosure is many lines, not one figure: Art. 24(1) asks for the numbers per type or category of product, and separately per reason and destination.

odal unsold-goods record --period 2026 --units 120 --kg 54.5 --category apparel \
  --reason endOfSeason --destination donation --country DE
odal unsold-goods list --period 2026

A node records each line today with:

• the financial year;
• the number of units and their weight, both required, because Art. 24(1)(a) asks for the number and the weight;
• a category (apparel, footwear, homeTextile, accessories or other);
• the reason (endOfSeason, qualityDefect, packagingDefect, overProduction, customerReturn or other);
• the destination (donation, recycling, repurposing, supplierReturn or exemptDestruction); exemptDestruction requires a justification naming the Art. 25 exemption, and every other destination refuses one;
• the country of disposal.

The company is identified from the node’s operator settings.

Not yet the 2026/2 format

Implementing Regulation (EU) 2026/2 prescribes a more detailed line: the category by customs (Combined Nomenclature) code, estimate and packaging markers on the figures, the reason drawn from the derogations of Delegated Regulation (EU) 2026/296, the shares by waste-treatment outcome, the company’s European unique identifier, and the measures taken to prevent destruction. The core library models that format; the node’s recording does not use it yet.

Publishing it

The finished document a company publishes each year is not produced yet; it is on the roadmap. The recorded lines are what that document will be built from.

Read next

• Textile DPP: how the unsold-goods duties differ from a passport.
• Acts and standards: the acts behind each field.