Act on the Promotion of Saving and Recycling of Resources (Resource Recycling Act, Article 16); Act on Resource Circulation of Electrical and Electronic Equipment and Vehicles

Korea's KSSB finalized KSSB Standards No. 1 and No. 2, based on IFRS S1 and S2, on 26 February 2026. The FSC's final roadmap of 8 July 2026 makes sustainability disclosure part of statutory business reports under the FSCMA from 2028 (FY2027) for KOSPI companies with consolidated assets of KRW 10 trillion or more, widening to KRW 5 trillion in 2029, with a three-year liability safe harbor, third-party verification from 2030 and Scope 3 deferred to 2031 or later.

Enforcement

Mandatory under the announced roadmap once FSCMA and related rules are amended; voluntary until then

Effective date

Filing from 2028 for FY2027: KOSPI-listed companies with total consolidated assets of KRW 10 trillion or more. From 2029: threshold lowered to KRW 5 trillion. From 2030: authorities to consider lowering it to KRW 2 trillion after reviewing 2028 to 2029 practice. Third-party verification from 2030. Scope 3 deferred to 2031 (KRW 10 trillion or more), 2032 (KRW 5 trillion or more) and 2033 (KRW 2 trillion or more).

Covered entities

KOSPI-listed companies, phased by total consolidated assets (KRW 10 trillion, then KRW 5 trillion, possibly KRW 2 trillion), reporting on a consolidated basis. FSC estimates 291 companies (including affiliates) in 2028 and 3,171 in 2029. Other listed companies may disclose voluntarily through KRX using KSSB standards. SMEs that are not high emitters are exempt from Scope 3.

The EU runs product-specific EPR regimes for packaging, electrical and electronic equipment, batteries, vehicles and single-use plastics, putting collection, recycling and recycled-content obligations on producers placing goods on the single market. The Packaging Regulation has applied directly in all Member States since 12 August 2026, with recyclability, reuse and recycled-content rules phasing in. The new End-of-Life Vehicles Regulation sets vehicle design, recycled-content and EPR rules from 1 September 2028.

Enforcement

Mandatory

Effective date

PPWR entered into force 11 February 2025 and has applied since 12 August 2026 (Article 67(5) from 12 February 2029; other obligations phase in later). Battery Regulation entered into force 17 August 2023 with phased obligations through 2027. ELV Regulation (EU) 2026/1738 entered into force 13 August 2026 and applies from 1 September 2028, when Directive 2000/53/EC is repealed (some Directive provisions continue until 2032). WEEE Directive in force since 2012; SUP Directive transposition deadline 3 July 2021.

Covered entities

Producers, importers and distributors placing packaging, EEE, batteries, vehicles or single-use plastic products on the EU market, regardless of material or origin

The UK runs separate producer responsibility regimes for packaging, electrical equipment, batteries and end-of-life vehicles. Under the 2024 pEPR rules, large packaging producers pay PackUK disposal fees that cover the cost of managing household packaging waste, and from year 2 (2026-27) those fees vary with recyclability. Producers still meet recycling obligations by obtaining packaging recycling notes (PRNs and PERNs).

Enforcement

Mandatory

Effective date

pEPR Regulations made 11 December 2024, in force 1 January 2025; first assessment year 2025-26 (first notices of liability October 2025, based on 2024 packaging data); confirmed year 2 (2026-27) fees due later in 2026; WEEE Regs since 1 January 2014; Battery Regs since 5 May 2009

Covered entities

Packaging producers established in the UK with annual turnover of GBP 1 million or more that supplied or imported more than 25 tonnes of packaging in the previous year. Large producers (turnover above GBP 2 million and more than 50 tonnes) pay household packaging disposal fees and must meet recycling obligations with PRNs or PERNs; small producers have fewer duties. WEEE producers placing EEE on the UK market; battery and ELV producers.

Switzerland operates advance disposal fee (vRG) schemes for electrical and electronic equipment, batteries, glass bottles and PET, run by industry organizations (SENS, SWICO, Inobat, PET-Recycling Schweiz) under federal ordinances. The Packaging Ordinance adopted in June 2026 replaces the beverage container rules: packaging must be minimized, suitable for recycling and use recycled content where feasible (from 2030); sellers of beverage cartons and single-use plastic packaging above the thresholds must take them back unless they finance an industry scheme (from 2031); and recycling rates of at least 70% for beverage cartons and 55% for single-use plastic packaging apply from 2032, with possible mandatory deposits if missed. Until then, collection of plastic packaging remains largely industry-led and voluntary.

Enforcement

Mandatory

Effective date

VREG in force since 1 July 1998, revised scope effective 1 January 2022; VVEA effective 1 January 2016, amended 1 August 2026; VerpV in force 1 January 2027, with advance disposal fee for glass packaging (Art. 8) from 1 January 2028, general packaging requirements (Art. 3) from 1 January 2030, subsidiary take-back duty for beverage cartons and single-use plastic packaging (Art. 4) from 1 January 2031, and minimum recycling rates (Art. 7) from 1 January 2032; battery and glass advance disposal fees in place since the 1990s

Covered entities

Manufacturers, importers and retailers of electrical and electronic equipment, batteries, glass and PET beverage containers placing products on the Swiss market. Under the VerpV: manufacturers and importers of glass packaging (extended beyond beverage containers from 2028); retailers and manufacturers placing filled beverage cartons or single-use plastic packaging on the market that exceed CHF 1 million turnover and 500 kg of packaging in two consecutive years (take-back duty from 2031 unless met through an industry organization); all retailers and manufacturers supplying filled packaging (design requirements from 2030).

Norway implements EU-style EPR through Avfallsforskriften, requiring producers of packaging, EEE, batteries and vehicles to join a producer responsibility organization approved by the Environment Agency. Since July 2025 the previous 1,000 kg-per-material exemption for packaging has been abolished, so every importer or producer must register and report. Chapter 7A requires producers of certain single-use plastic products to join an approved scheme and cover municipal cleanup and collection costs from 2027, and Chapter 7B sets EPR for plastic-containing fishing and aquaculture gear.

Enforcement

Mandatory

Effective date

Avfallsforskriften in force since 2004 (latest amendment FOR-2025-12-18-2839, in force 1 January 2026); Chapter 7 packaging EPR revised effective 1 July 2025 (lower registration limit removed); Chapter 7A in force on adoption (FOR-2025-11-12-2278), with the duty to cover municipal costs applying to costs from 1 January 2027 and first payment due 1 October 2028; Chapter 7B in force 1 January 2026, with §§ 7B-4 to 7B-7 applying from 1 March 2027; WEEE provisions since 1999

Covered entities

Any company that professionally imports or manufactures packaging, packaged products, EEE, batteries or vehicles for the Norwegian market; from July 2025 all packaging producers regardless of volume. Also producers that first place certain single-use plastic products on the Norwegian market (food and beverage containers, cups, flexible food packaging, light carrier bags, wet wipes, tobacco filters, balloons) and producers of fishing, recreational fishing and aquaculture gear containing plastic.

Türkiye runs a national Zero Waste framework that pairs source separation rules for institutions with producer responsibility duties for packaging and electrical equipment, all administered by the Ministry of Environment, Urbanisation and Climate Change. Packaging producers must register in the zero waste information system, hit recovery targets and pay deposits or fees set under the Packaging Waste Control Regulation.

Enforcement

Mandatory

Effective date

Zero Waste Regulation effective 12 July 2019, amended 9 October 2021; Packaging Waste Control Regulation effective 26 June 2021

Covered entities

Public institutions, large commercial premises, packaging producers and importers, EEE producers; building and premises operators required to set up zero waste systems on phased schedule in annexes