Kwirirai Rukowo, Managing Executive of Qrent. (Image: Qrent)
For years, organisations have relied on recycling certificates to prove that retired technology assets were disposed of responsibly. That standard is rapidly becoming outdated. Investors, auditors and corporate customers are increasingly asking a far more difficult question.
Can you prove exactly what happened to every device, from deployment to final disposition? If the answer is no, your ESG reporting may be built on assumptions rather than evidence.
Environmental, social and governance (ESG) reporting has evolved well beyond broad sustainability statements. JSE-listed companies, multinational subsidiaries and organisations operating within global supply chains are facing increasing pressure to provide verifiable, asset level evidence that supports their disclosures.
Auditors are looking beyond policy documents and certificates to establish whether businesses can demonstrate a complete chain of custody for every technology asset they retire.
This shift reflects a broader move towards transparency and accountability. A recycling certificate confirms that material has entered a recycling process, but it rarely provides visibility into the individual devices that were collected, transported, sanitised, refurbished or recycled.
Without serial level traceability, organisations cannot confidently demonstrate where assets have been, who handled them or whether they were processed in accordance with corporate governance and environmental commitments.
The implications extend well beyond sustainability reporting. Technology assets contain sensitive corporate information, valuable components and materials that require responsible management throughout their life cycle.
An incomplete audit trail increases the risk of data exposure, asset loss and inaccurate financial reporting while making it more difficult to satisfy internal audit requirements and external assurance processes.
This is why device traceability is becoming an essential component of modern technology life cycle management. Every movement of an asset should be recorded, from procurement and deployment through to collection, transportation, data sanitisation, refurbishment, resale or recycling.
A documented chain of custody provides organisations with evidence that supports regulatory compliance, strengthens governance and gives stakeholders confidence that technology assets have been managed responsibly.
Technology financing and life cycle services are helping organisations embed this level of accountability into everyday operations. Rather than viewing asset retirement as a once-off disposal exercise, businesses are adopting structured life cycle programmes that maintain visibility throughout the life of every device.
This creates reliable records that support financial audits, ESG disclosures and operational decision-making while reducing the administrative burden associated with manual asset tracking.
The demand for greater transparency is unlikely to diminish. Global sustainability reporting frameworks continue to place greater emphasis on measurable outcomes, while customers and investors increasingly expect businesses to substantiate environmental claims with credible evidence.
Organisations that can demonstrate serial level traceability will be better positioned to meet these expectations and differentiate themselves in increasingly competitive markets.
According to the IFRS Foundation, the adoption of sustainability disclosure standards is accelerating globally, placing greater emphasis on verifiable and decision useful information for investors. The JSE has also encouraged listed companies to align sustainability reporting with recognised international disclosure frameworks.
The question is no longer whether a device was recycled. The question is whether your organisation can prove exactly what happened to it. In an environment where trust depends on evidence rather than intention, serial level traceability is becoming the new benchmark for governance, ESG reporting and responsible technology management.