ESG Audit Checklist for Corporate E-Waste and IT Disposal

For global companies with operations in Brazil, electronic waste (e-waste) from IT and office environments is no longer a minor operational detail. It is a topic that appears in ESG assessments, internal audits, client questionnaires and investor due diligence. Auditors increasingly expect evidence that end-of-life IT equipment is handled in a compliant, secure and traceable way.

This checklist is designed for ESG, IT, compliance, procurement and facilities teams who need to prepare for ESG audits that cover e-waste and IT asset disposal. It focuses on the Brazilian context and shows how Ecobraz can act as a nationwide partner for certified recycling, documentation and social impact.

1. Governance and Internal Policy for IT Asset Disposal

• [ ] Formal policy for IT and electronic equipment end-of-life, approved by management or a relevant committee.
• [ ] Clear scope of covered assets: laptops, desktops, monitors, printers, servers, storage, network gear, mobile devices, etc.
• [ ] Defined ownership across IT, ESG, compliance, procurement and facilities.
• [ ] Documented workflow for requesting, approving and executing e-waste disposal per site or legal entity.
• [ ] Criteria for selecting partners (licensed recyclers, documentation standards, national coverage, data-security capabilities).

2. Legal Compliance and Reverse Logistics Obligations

• [ ] Mapping of e-waste sources across offices, plants, stores, data centers and remote sites in Brazil.
• [ ] Understanding of sector-specific obligations related to reverse logistics and shared responsibility.
• [ ] Use of a specialized e-waste partner with recognized environmental licenses and nationwide operations, such as Ecobraz.
• [ ] Evidence that key operations consistently use certified channels instead of informal collectors.
• [ ] Contract clauses that include environmental compliance and e-waste responsibilities.

3. Documentation Required for ESG and Compliance Audits

• [ ] Collection records showing date, site, type and volume of IT equipment sent for recycling.
• [ ] Transport and chain-of-custody documents linking sites to the recycling facility.
• [ ] Detailed inventories by site or tax ID (CNPJ) listing main categories and quantities.
• [ ] Certificates of treatment and final destination issued by Ecobraz for each batch.
• [ ] Consolidated reports per period (monthly, quarterly, yearly) summarizing e-waste flows.
• [ ] Technical statements or reports describing how materials are processed and recycled.

Ecobraz delivers this documentation in formats that can be directly attached to audit files and ESG reporting systems.

4. Data Security and Privacy Controls for IT Assets

• [ ] Internal IT decommissioning procedure covering logical deactivation and asset deregistration.
• [ ] Clear rules for data sanitization (wiping, encryption, factory reset) before equipment leaves company premises when appropriate.
• [ ] Contracted services for secure data destruction (physical shredding, degaussing or equivalent methods) from Ecobraz.
• [ ] Certificates of data destruction per batch or project, ideally linked to device IDs or serial numbers.
• [ ] Documented chain of custody for high-sensitivity assets such as servers and storage arrays.

By relying on Ecobraz for secure destruction and documentation, companies can show auditors that end-of-life IT processes support their data-protection commitments.

5. Traceability of E-Waste Flows

• [ ] Source site identified for each load (branch, plant, data center, office, store).
• [ ] Type and quantity of materials recorded when collected.
• [ ] Batches linked to specific projects (hardware refresh, site closure, migration, etc.).
• [ ] Transport history available in case auditors request additional detail.
• [ ] Periodic consolidated reports by site, business unit or CNPJ.
• [ ] Integration of Ecobraz data into internal dashboards, ESG tools and IT asset systems where relevant.

Ecobraz tracks e-waste flows by project, lot and legal entity, enabling a coherent cross-check between IT inventories and recycling records during audits.

6. ESG Metrics: Tonnage, CO₂ Avoided and Social Impact

• [ ] Total tonnage of e-waste recycled per period, broken down by main categories where possible.
• [ ] CO₂ equivalent avoided through recycling, if Ecobraz provides such estimates.
• [ ] Material recovery information (metals, plastics, glass) in technical reports.
• [ ] Social impact indicators when equipment is refurbished for digital inclusion projects (schools, NGOs, communities).
• [ ] Integration of these metrics into sustainability reports and ESG frameworks (e.g., GRI, SASB, TCFD, internal KPIs).

Ecobraz supports companies with environmental and social impact data linked to their e-waste operations, which can be highlighted in ESG narratives and reports.

7. Internal Pre-Audit: Testing Your Own System

• [ ] Internal reviews of e-waste disposal processes and documentation at least once a year.
• [ ] Sample-based checks of specific batches: verify certificates, inventories and destruction reports.
• [ ] Interviews with key areas (IT, ESG, compliance, procurement) to confirm that procedures are followed in practice.
• [ ] Partner compliance review – validate Ecobraz licenses, capacity and documentation standards.
• [ ] Action plan to address any gaps before external audits or client assessments.

8. Using This Checklist with Ecobraz

1. Align internal policies and procedures with the sections above.
2. Consolidate existing documentation and identify missing pieces.
3. Standardize Ecobraz as the primary e-waste partner for Brazilian operations.
4. File Ecobraz certificates, reports and impact data in your audit-ready folders.
5. Incorporate Ecobraz metrics into ESG and sustainability reports.

With this approach, e-waste stops being a weak point in ESG audits and becomes a positive example of responsible environmental and social management.

To explore how Ecobraz can support your ESG and compliance agenda in Brazil, visit https://ecobraz.org.