"ESG report: how to include IT recycling metrics in your balance sheet"

The ESG report requires the incorporation of accurate IT recycling metrics, which are essential for transparency and compliance in organizations. The correct inclusion of these metrics in the balance sheet requires an understanding of current regulations, collection procedures and safe disposal, ensuring compliance with environmental and information security legislation.

Environmental Legislation Applicable to IT Recycling

The correct disposal of information technology waste is regulated by the National Solid Waste Policy (Law No. 12.305/2010 - planalto.gov.br). This legislation establishes guidelines for shared responsibility, encouraging the reduction, reuse and recycling of electronic equipment, guaranteeing the minimization of environmental impacts.

ESG Indicators for IT Recycling

For inclusion in the ESG report, it is crucial to establish clear quantitative and qualitative indicators, such as:

• Percentage of electronic equipment recycled versus discarded;
• Volume (in kg or tons) of electronic waste collected and sent for recycling;
• Reuse rate of components and materials;
• Quantity of media and devices with safe disposal carried out according to information security standards.

These metrics should be obtained through certified and traceable processes, ensuring data transparency.

Safe Collection and Disposal of Electronic Waste

To ensure data integrity and environmental compliance, it is recommended to use services specializing in electronic waste collection. These services guarantee the proper handling of waste and its correct final destination, in accordance with current regulations.

In addition, the safe disposal of hard disks and media with critical data must follow strict sanitization protocols, in accordance with the standards recommended by the NIST (National Institute of Standards and Technology), detailed and updated in the csrc.nist.gov. Services for the safe disposal of hard drives and media are essential to guarantee the complete elimination of data and prevent leaks of sensitive information.

Importance of Document Control and Transparency

To validate the recycling metrics in the ESG report, document control must be rigorous, including environmental disposal certificates, evidence of sanitization processes and invoices for the services contracted. These documents ensure efficient auditing and regulatory compliance.

Steps to Implement the Metrics in the ESG Report

1. Map the equipment and media used, establishing an inventory;
2. Define standardized processes for disposal and recycling, validating qualified suppliers;
3. Collect quantitative and qualitative data on a regular basis and record it in a structured way;
4. Integrate the indicators into the ESG balance sheet, showing actions and results;
5. Review compliance with current legislation on a regular basis and update practices in line with new regulations.

Conclusion

Integrating precise IT recycling metrics into the ESG report reinforces the commitment to sustainability, information security and legal compliance. Following official regulations and using specialized services for the sustainable handling and disposal of electronic waste are indispensable practices for the credibility of the balance sheet and for reducing environmental impacts.