Law No. 17/2019 prohibiting the manufacturing, importation, use and sale of plastic carry bags and single-use plastic items; Law No. 48/2017 establishing the environmental levy on imported goods; Ministerial Order N° 001/2019 on e-waste management

The Institute of Certified Public Accountants Rwanda issued a roadmap adopting IFRS S1 and S2 across four entity groups, beginning with simplified climate-only reporting in 2025 for Group 1 and progressing to full ISSB application by 2027 for listed entities and Tier I financial institutions.

Enforcement

Mandatory

Effective date

Group 1 (listed entities and Tier I financial institutions): Initial Phase from FY2025, Intermediate Phase from FY2026, Full ISSB Standards from FY2027. Group 2 (public utilities and Tier II/III financial institutions): 2026, 2027, 2028. Group 3 (other IFRS reporters and Tier IV financial institutions): 2027, 2028, 2029. Group 4 (IFRS for SMEs reporters): begins reporting under a simplified framework from FY2028

Covered entities

Group 1: listed entities and Tier I financial institutions (banks, insurers). Group 2: public utilities, Tier II (deposit-taking microfinance, micro insurers) and Tier III (non-deposit-taking financial service providers, mutual insurers). Group 3: other IFRS reporters and Tier IV (financial cooperatives). Group 4: IFRS for SMEs reporters

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 2025 Packaging Regulation tightens recyclability, reuse and recycled-content rules and applies directly in all Member States from August 2026.

Enforcement

Mandatory

Effective date

PPWR entered into force 11 February 2025, general application 12 August 2026; Battery Regulation entered into force 17 August 2023 with phased obligations through 2027; 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, with producers paying fees to fund household collection and recycling. The 2024 pEPR rules shift the full net cost of household packaging waste onto large producers, replacing the previous shared-cost PRN system.

Enforcement

Mandatory

Effective date

pEPR Regulations made December 2024, in force 1 January 2025; first reporting year 1 April 2025 to 31 March 2026; WEEE Regs since 1 January 2014; Battery Regs since 5 May 2009

Covered entities

Packaging producers with turnover above GBP 1 million and handling more than 25 tonnes of packaging per year (lower threshold for small producers); 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 organisations (SENS, SWICO, Inobat, PET-Recycling Schweiz) under federal ordinances. Packaging EPR for paper, cardboard and plastic remains largely voluntary, organised through municipal collection.

Enforcement

Mandatory

Effective date

VREG in force since 1 July 1998, revised scope effective 1 January 2022; VVEA effective 1 January 2016; 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

Norway implements EU-style EPR through Avfallsforskriften, requiring producers of packaging, EEE, batteries and vehicles to join a Producer Responsibility Organisation 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.

Enforcement

Mandatory

Effective date

Avfallsforskriften in force since 2004; Chapter 7 packaging EPR revised effective 1 July 2025 (1,000 kg threshold removed); 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

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