End-of-Life Audit: Minimum Evidence to Pass ESG and Compliance

Introduction

End-of-life audits are essential to ensure compliance with ESG (Environmental, Social and Governance) standards and regulations in operations involving technological assets and their waste. Compliance with legal obligations requires presenting minimum evidence that proves proper management and final disposal according to current legislation.

Legal Basis for Technological Waste Management

According to the National Solid Waste Policy (Law No. 12,305/2010) and sector regulations, including CONAMA Resolution No. 401/2008, adequate management of electronic waste is mandatory to avoid environmental damage and social risks. The absence of documentary evidence may result in administrative and legal penalties that compromise audit compliance.

Minimum Evidence Required in End-of-Life Audits

For approval in ESG and compliance, the minimum evidence includes:

• Inventory Documentation: Detailed records of technological assets designated for end of life, updated and auditable.
• Final Disposal Invoices: Proof of delivery of waste to registered cooperatives or duly licensed service providers, aligned with the electronic waste collection scheduling.
• Secure Sanitization Protocols: Evidence of secure destruction or cleaning of storage media, such as hard drives (HDs), which are essential for information security, following guidelines available at HD and media sanitization with scheduling.
• Final Disposal Reports: Documents proving the forwarding for recycling, reuse, or environmentally correct disposal.

Importance of Documentary Compliance

Structured documentation enables transparent audits and quick responses to any regulatory inquiries. Additionally, it reinforces commitment to sustainable practices, minimizing reputational and legal risks.

Conclusion

End-of-life audits require the presentation of robust supporting documentation related to inventory, disposal, and information security, in compliance with Brazilian legislation. Using licensed providers and adhering to current regulations are indispensable actions for achieving ESG and compliance approval.