This audit aimed to evaluate the action taken by the European Commission and the Member States with a view to achieving the EU’s objectives for municipal waste.

It assessed whether the Commission’s legal initiatives and enforcement were fit for purpose; whether the four sampled Member States have made good progress in achieving EU waste targets and objectives; and whether the 16 sampled projects in these Member States – co-financed with EU funds – were implemented well in terms of time, cost and capacity.

The audit covered the period from 2014 to 2024. It found that while the Commission has boosted targets and requirements, many Member States face challenges in their progress towards circularity, mainly due to financial constraints and weaknesses in planning and implementation.