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Learn, Unlearn and Relearn – Insights from Corporate E-Waste Reporting Literature and Guidelines

Table 3: Reference to e-waste in SASB

No Disclosure requirements Applicable standards
1 “The entity shall discuss its participation in extended producer responsibility (EPR) initiatives, including…whether the initiative is voluntary or mandatory (e.g., in order to maintain compliance with EU Directive 2012/19/EU on waste electrical and electronic equipment (WEEE) or the Japan home appliance recycling law)” (p. 12) Appliance Manufacturing
2 “Weight of end-of-life products and e-waste recovered, percentage recycled” Electronic Manufacturing Services & Original Design Manufacturing, Hardware
3 “The entity shall disclose the standard(s) with which the entities it has transferred e-waste to are compliant” Electronic Manufacturing Services & Original Design Manufacturing, Fuel Cells & Industrial Batteries, Hardware, Semiconductors, Solar Technology & Project Developers, Telecommunication Services
4 “Amount of electronic waste collected, percentage recovered through recycling” (p. 7, 32) Waste Management
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