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ESG-Reporting
Investors, banks and major customers increasingly ask for environmental and social metrics. Even companies that are not themselves subject to reporting receive questionnaires from their customers. IT is a tangible building block here: devices, energy, disposal and data protection can be measured and evidenced.
In brief
ESG reporting is a company's reporting on its performance and risks in the areas of environment (Environmental), social (Social) and corporate governance (Governance). In the EU, the CSRD regulates which companies must report under the ESRS standards. For IT retirement, reliable evidence of reuse, recycling and secure data erasure that feeds into the report is what counts.
What is part of ESG reporting?
| Area | Typical topics | Relation to IT hardware |
|---|---|---|
| E – Environment | Greenhouse gases, resource use, waste, circular economy | Manufacturing emissions, lifetime, reuse and recycling rates |
| S – Social | Working conditions, supply chain, health and safety | Raw materials in devices, occupational safety at the service provider |
| G – Governance | Compliance, data protection, corruption prevention | Verifiable data erasure, handling of data breaches |
For the environmental part, the standard ESRS E5 on resource use and circular economy is particularly relevant. Emissions from purchased devices generally appear under Scope 3.
Who has to report? (as of: 10/2026)
The legal basis in the EU is the CSRD (Directive (EU) 2022/2464). With the Omnibus amending Directive (EU) 2026/470, published on February 26, 2026, the scope was significantly reduced:
- In future, companies with more than 1,000 employees on annual average and more than 450 million euros in turnover are subject to reporting.
- Newly covered companies report uniformly from financial year 2027, i.e. with reports in 2028.
- Member states must transpose the changes into national law by March 19, 2027. For Germany, check the current status of the CSRD implementation act.
- The amendment also limits what information reporting companies may request from smaller partners in their value chain.
The reporting standards ESRS are being simplified in parallel. For smaller companies there is the voluntary VSME standard, with which they can answer requests from customers and banks in a structured way. The rules keep changing, which is why a date of status is given here.
IT evidence for the ESG report
- Reuse: How many devices were refurbished instead of disposed of?
- Recycling: Which quantities went to which disposal routes? Evidence is provided by the Disposal certificate.
- Emissions: Longer use and reuse affect the Carbon footprint of IT hardware.
- Data protection: Erasure and destruction certificates per serial number prove the governance side.
How IT hardware is reflected in the Scope 3 balance is explained in the guide Scope 3 emissions of IT hardware.
Rule of thumb: An ESG report is only as good as its evidence. For IT that means: evidence per device instead of estimated quantities.
ESG reporting with Second IT
Second IT issues recycling and disposal certificates for CSR and ESG reporting and offers an annual, individual environmental balance. Audit reports are available in the customer portal. After data erasure, devices are refurbished and remarketed wherever possible. More on proper IT disposal with certification. This entry does not replace legal advice.
Frequently asked questions about ESG reporting
Does my company have to prepare an ESG report?
Under the Omnibus amendment, only companies with more than 1,000 employees and 450 million euros in turnover are legally obliged (as of: 10/2026). Many smaller companies nevertheless report voluntarily because customers, banks or tenders require information.
What is the difference between ESG reporting and the CSRD?
ESG reporting is the general term for sustainability reports. The CSRD is the EU directive that prescribes for certain companies how and according to which standards reporting is done.
Which IT data matters for the report?
Above all the number and whereabouts of retired devices, reuse and recycling quantities, disposal certificates and evidence of data erasure. In addition there are energy consumption and emissions from procurement and operation.
What is the VSME standard?
VSME is a voluntary reporting standard for smaller companies. It helps them answer requests from customers and banks on sustainability topics in a structured way, even if they do not fall under the CSRD.
Where do emissions from IT hardware appear in the ESG report?
Emissions from purchased devices generally appear under Scope 3. For the environmental part, the ESRS E5 standard on resource use and circular economy is also particularly relevant, for example for reuse and recycling.
Reliable IT evidence for your sustainability report.
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