Department Administrative Order No. 2024 – 04 Compliance Reporting and Audit Guidelines for Republic Act No. 11898 or the Extended Producer Responsibility Act of 2022.

The Administrative Order No. 2024-04, aims to providing compliance reporting and audit guidelines for Republic Act No. 11898, known as the Extended Producer Responsibility (EPR) Act of 2022. These guidelines outline the procedures for Obliged Enterprises (OEs) to document and report their EPR program activities, including plastic packaging waste reduction, recovery, and recycling efforts. They also establish the framework for independent third-party audits to ensure the accuracy and effectiveness of reported data. The DENR developed these guidelines with input from the Audit and Assurance Standards Council and the Financial and Sustainability Reporting Standards Council to standardize compliance and promote environmental accountability among producers. A key component of the guidelines is the EPR Compliance Audit Report (ECAR) that should detail the entity's plastic footprint, waste diversion efforts, and any reductions achieved through EPR programs. Additionally, the guidelines outline procedures for handling confidential business information within the reporting process.These interim measures are designed to facilitate compliance and capacity building among stakeholders until the DENR finalizes and implements comprehensive standards and accreditation procedures for the Extended Producer Responsibility (EPR) Act of 2022 (Republic Act No. 11898) compliance auditing. The text consists of 12 Articles and 6 Annexes.