Corporate Disposal and Due Diligence: Minimum Criteria to Avoid Compromising Global Audits

Introduction

The proper disposal of waste generated by organizational activities is essential to ensure compliance with environmental laws and avoid risks in global audits. Strict due diligence protocols must be adopted to ensure disposal practices comply with current regulations, minimizing environmental impacts and legal liability.

Applicable Legislation on Waste Disposal

The main regulatory framework is Law No. 12,305/2010, which establishes the National Solid Waste Policy (PNRS). This law requires the adoption of environmentally appropriate waste management systems, with shared responsibility between generators and recipients. Complementary regulations govern final disposal and waste recovery.

Specifically for electronic waste, the PNRS emphasizes the need for reverse logistics, as provided in the National Program for Waste from Electronic Equipment. Technical procedures in disposal must ensure protection of the environment and public health.

Minimum Criteria for Due Diligence in Disposal

To avoid non-compliance during global audits, the due diligence process should cover:

• Complete documentary verification of collection and disposal service providers;
• Inspection of the technical and environmental conditions of storage points;
• Guarantee that disposal follows federal, state, and municipal regulations;
• Supporting documentation of the final waste disposal;
• Adoption of traceability systems for discarded waste;
• Training of employees involved in disposal processes.

Secure Disposal of Data Storage Equipment

Attentive to information security and data protection requirements, procedures for media sanitization and secure HDD disposal are essential. These processes eliminate risks of exposure of confidential information and ensure compliance with the LGPD, complementing environmental due diligence with digital security.

Responsible Collection of Electronic Waste

Another essential component to maintain compliance in audits is the execution of specialized collection of electronic waste. This collection must follow detailed technical criteria to ensure proper routing and treatment, as recommended by the National System of Solid Waste Management Information (SINIR - sinir.gov.br) and other regulations.

Global Audits and Risks Associated with Improper Disposal

International audits frequently assess environmental compliance as a fundamental criterion for certifications and maintaining credibility in the international market. Failing to follow disposal protocols or failing to demonstrate due diligence may result in penalties, trade blockades, or negative impacts on ESG indexes.

For this reason, documentation, traceability, and proof of final waste disposal are minimum commitments for responsible management and meeting the requirements of rigorous audits.

Conclusion

The integration of PNRS legal requirements, compliance with due diligence criteria, and the use of specialized collection and treatment services constitute the foundations to guarantee environmental compliance and information security in the disposal of organizational waste. Meeting these parameters is fundamental to avoid contingencies in global audits, preserving corporate integrity and responsibility.