art_24__para_1

1. Economic operators that discard unsold consumer products directly or have unsold consumer products discarded on their behalf shall disclose: the number and weight of unsold consumer products discarded per year, differentiated per type or category of products; the reasons for discarding products, and where applicable, the relevant derogation under Article 25(5); the proportion of discarded products delivered, whether directly or through a third party, to undergo each of the following activities: preparing for reuse, including refurbishment and remanufacturing, recycling, other recovery including energy recovery, and disposal operations in accordance with the waste hierarchy as defined by Article 4 of Directive 2008/98/EC; measures taken and measures planned for the purpose of preventing the destruction of unsold consumer products. Economic operators shall disclose the information referred to in the first subparagraph in a clear and visible manner at least on an easily accessible page of their website. Economic operators that are subject to the obligation to publish the sustainability reporting in their management report pursuant to Article 19a or 29a of Directive 2013/34/EU may also include that information in that sustainability reporting. Economic operators shall disclose the information referred to in the first subparagraph on an annual basis and shall include as part of that information the unsold consumer products discarded during the preceding financial year. They shall make the information for each year publicly available. That first disclosure shall cover unsold consumer products discarded during the first full financial year during which this Regulation is in force. This paragraph shall not apply to micro and small enterprises. This paragraph shall apply to medium-sized enterprises from 19 July 2030.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.