Zero Waste Regulation (Sıfır Atık Yönetmeliği, Official Gazette 12 July 2019 No. 30829, amended 9 October 2021 No. 31623); Packaging Waste Control Regulation 2021; WEEE Control Regulation

Türkiye incorporated IFRS S1 and S2 fully into Turkish law as TSRS 1 and TSRS 2 on 29 December 2023, with mandatory application from fiscal year 2024 for listed entities, banks and other entities above size thresholds. KGK has since raised the size thresholds, removed portfolio management companies from scope, extended first-year transition reliefs for 2024 first-time reporters, and adopted the ISSB's greenhouse gas disclosure amendments to IFRS S2 as TSRS 2 amendments effective 2027.

Enforcement

Mandatory

Effective date

Fiscal periods starting on or after 1 January 2024; revised thresholds from periods starting on or after 1 January 2025; TSRS 2 GHG amendments from periods starting on or after 1 January 2027 (early application permitted)

Covered entities

All listed entities, banks (regardless of size, except banks within the Savings Deposit Insurance Fund and unlisted banks with one branch or fewer than 250 employees, which were not required to report for 2024 or 2025), and other entities exceeding two of three thresholds in two consecutive periods: total assets TRY 1 billion, annual net sales TRY 2 billion, 500 employees (KGK decision of 13 January 2026, replacing TRY 500m, TRY 1bn and 250 employees). Portfolio management companies were removed from mandatory scope by KGK decision of 14 August 2025.

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(EU) 2026/1738 entered into force 13 August 2026 and applies from 1 September 2028, when Directive 2000/53/EC is repealed (some Directive provisions continue until 2032).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.

EPR in Canada is set province by province under the CCME action plan, with British Columbia, Ontario and Quebec running the most developed full producer-funded systems for packaging, paper, electronics, batteries and other product streams. Ottawa has no overarching federal EPR statute; CEPA underpins toxic-substances rules and federal coordination, while provinces operate the schemes through PROs such as Recycle BC, Circular Materials and Éco Entreprises Québec.

Enforcement

Mandatory

Effective date

BC packaging EPR since 19 May 2014; Ontario Blue Box transition to full producer responsibility ran 1 July 2023 to 31 December 2025; Quebec modernized packaging EPR effective 1 January 2025; Alberta packaging, paper and hazardous and special products EPR launched 1 April 2025 (remaining communities 1 October 2026); EEE, batteries, tires and paint schemes since the 2000s

Covered entities

Producers (brand owners, first importers, distributors) of packaging, printed paper, EEE, batteries, tyres, paint, lamps, used oil and other regulated products in each province; thresholds vary (e.g., Ontario small-producer exemption below CAD 2 million revenue or 1 tonne supplied)