Use this interactive checklist to track your organisation’s preparation for ESPR compliance. It covers the disclosure obligations under Article 24, the destruction ban under Article 25, documentation requirements and system readiness. Ticks are kept only while this page is open and are not sent to a server, so download the PDF to keep a record.
ESPR unsold products compliance checklist
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SubscribeThis checklist is based on Regulation (EU) 2024/1781, Delegated Regulation (EU) 2026/296 and Implementing Regulation (EU) 2026/2. It provides general guidance and does not constitute legal advice. Exact reporting dates depend on your financial year.
For a detailed walkthrough of each obligation, see our guide to the ESPR unsold products rules. Use the ESPR scope checker to confirm which obligations apply. At Generation Impact Global, we help organisations operationalise ESG compliance workflows across EU frameworks. Contact us for support.
Frequently asked questions
Is my checklist progress saved?
No. Ticks are held only while the page is open and are not sent to a server. Closing or reloading the page clears them, so download the PDF to keep a copy.
When should I start preparing?
Large enterprises should already be compliant. Their first Article 24 disclosure covered the first full financial year during which ESPR was in force (FY2025 for a calendar-year company), and the destruction ban has applied since 19 July 2026. The standardised Annex I format applies from 2 March 2027. Medium-sized enterprises have until 19 July 2030.
What happens if I miss the deadline?
Penalties for non-compliance are determined at Member State level but must be effective, proportionate, and dissuasive under the ESPR. Because disclosures are public, gaps are also visible to customers and investors. The verification framework in Annex III to the Implementing Regulation establishes risk-based checks by national authorities.
