End of Life and Corporate Governance: Direct Responsibilities of CEOs and CFOs

Introduction to Corporate Governance and End-of-Life Product Management

Corporate governance imposes strategic responsibilities on CEOs and CFOs in managing the product life cycle, especially in its final stages. Considering Brazilian legislation, environmental management and the proper disposal of electronic equipment are critical elements to ensure compliance, reduce risks, and promote sustainability.

Legal Responsibilities of Executives Regarding Product End-of-Life

According to the National Solid Waste Policy (Law No. 12,305/2010 — planalto.gov.br), responsibility for the proper management of waste is shared among all actors in the value chain, including senior executives. CEOs and CFOs must ensure that internal policies are aligned with the principles of extended producer responsibility, guaranteeing reverse logistics and environmentally appropriate disposal.

Corporate Governance and Environmental Management

Beyond legal compliance, governance practices should integrate sustainability strategies, encompassing the responsible collection and disposal of end-of-life equipment. The technical and organizational adequacy for conducting electronic waste collection is a fundamental element to mitigate environmental and reputational impacts.

Information Security and Secure Data Disposal

CEOs and CFOs are obliged to ensure the sanitization of media, such as hard drives, guaranteeing that sensitive data is not exposed. According to procedures recommended by technical bodies (secure hard drive sanitization), corporate governance must include strict controls to protect corporate information during disposal.

Consequences of Non-Compliance with End-of-Life Obligations

Failure to comply with regulations may result in administrative sanctions, fines, and damage to institutional reputation. The National Secretariat of Irrigation and Waste (SINIR) emphasizes the need for executive management alignment with waste management and reverse logistics plans, avoiding legal contingencies.

Conclusion

It is imperative that CEOs and CFOs adopt a proactive and technical stance regarding the end-of-life of products under their responsibility, driving corporate governance aligned with current regulations and best environmental practices. Commitment to reverse logistics policies, responsible collection, and information security strengthens organizational sustainability and prevents legal risks.