What Is AASB S2?
AASB S2 is Australia’s climate-related sustainability reporting standard.
It requires reporting organisations to provide information about climate-related risks, opportunities and greenhouse gas emissions across their operations and value chain.
In simple terms, organisations increasingly need to understand the environmental impact of what they operate, what they purchase and who they purchase from.
Every organisation remains responsible for its own reporting. However, the quality of information provided by suppliers can make that reporting considerably easier or considerably harder.
How Does This Relate to ICT Procurement?
Technology forms part of almost every organisation’s supply chain.
This includes laptops, monitors, desktops, mobile devices, servers, networking equipment and other physical ICT hardware.
Each product has an environmental footprint associated with its production and supply.
When an organisation purchases ICT hardware, those emissions may form part of its value-chain or Scope 3 emissions.
The challenge is that most ICT suppliers do not provide useful environmental information with the purchase. That leaves customers trying to reconstruct the information later.
Monitors
Mobile Devices
Servers
Networking Equipment
The ICT Reporting Problem
Most traditional ICT procurement processes stop at the financial invoice.
Purchase Hardware
You buy the right technology for your organisation.
Receive a Financial Invoice
You receive cost, quantity and supplier details.
Receive Little or No Environmental Information
Emissions data and methodology are often missing.
Search Manufacturers and External Sources
You spend time chasing documents and estimates.
Estimate the Impact Later
You model using assumptions, not verified data.
Try to Find End-of-Life Evidence When Equipment Is Replaced
Information is hard to find when you need it most.
This creates fragmented information, duplicated effort and unnecessary reporting complexity.
Procurement teams chase product information. Finance teams reconcile transactions. Sustainability teams apply estimates. End-of-life records may sit in another system or may not exist at all.
The problem is not a lack of sustainability intent. It is a lack of usable supplier information.
The TechForGood Solution
TechForGood builds sustainability information into eligible hardware procurement.
Instead of receiving only a financial invoice, customers receive a TechForGood Procurement & Sustainability Report linked to the transaction.
What You Buy
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Hardware products
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Manufacturer
-
Quantity
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Invoice details
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Purchase date
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Checklist item
What You Receive
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Estimated hardware emissions
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Reporting boundary & methodology
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Supplier credentials
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Procurement evidence
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Recover-E eligibility
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Supporting documentation
What You Receive at the Time of Purchase
Transaction Information
Invoice number, purchase date, hardware products, manufacturer, quantity and product category linked to the original transaction.
Estimated Hardware Emissions
An estimate of the greenhouse gas emissions associated with eligible physical hardware on the invoice, using available product information and established calculation methods.
Supplier Evidence
A defined pathway for the secure recovery of the corresponding technology being replaced.
Recover-E Eligibility
Confirmation that the item is eligible for responsible end-of-life recovery.
The availability and quality of product information may vary by manufacturer and hardware category. The report identifies the applicable methodology, reporting boundary, assumptions and available data sources.
One Connected Technology Lifecycle
TechForGood connects procurement and recovery rather than treating them as separate activities.
1
Purchase
Eligible technology, bought with confidence.
2
Report
Eligible technology, bought with confidence.
3
Use
Eligible technology, bought with confidence.
4
Recover
Eligible technology, bought with confidence.
5
Evidence
Eligible technology, bought with confidence.
What Recover-E Adds
Invoice-level reporting explains what was purchased.
Recover-E provides evidence of what happened to technology when it was no longer required.
Asset-level collection records
Residual value reporting
Device serial numbers
Circularity information
Secure data destruction certificates
Landfill-diversion evidence
Reuse and remarketing outcomes
Social impact outcomes where applicable
Recycling and material recovery outcomes
This helps close one of the most common gaps in ICT reporting: the disconnect between buying technology and responsibly recovering it.
How Carbon Credits Apply
TechForGood applies certified carbon credits across the emissions associated with our ICT supply portfolio.
For Switch customers, carbon credits are applied at the TechForGood level.
They are not retired in the individual customer’s name or allocated to a specific invoice.
This means the invoice-level hardware emissions information and TechForGood’s carbon credit commitment are two separate things:
- the hardware report provides estimated emissions information linked to eligible hardware purchases
- TechForGood applies carbon credits across its broader ICT supply portfolio.
Customers requiring named carbon credit retirements and customer-specific reporting can access these through an agreed ESG Embed program.
Useful Information for Every Team
Procurement
Better supplier records and recovery planning at the point of purchase.
Sustainability
Hardware emissions estimates linked to actual invoices and Scope 3 inputs.
Finance
Connect environmental information to financial transactions and reduce reconciliation.
Technology
Retain asset-level recovery and secure data-destruction evidence.
What Does This Look Like in Practice?
An organisation purchases 200 laptops through TechForGood.
At the Time of Purchase
the financial invoice
product and quantity information
estimated hardware emissions linked to the invoice
the calculation boundary and methodology
TechForGood supplier credentials
confirmation of Recover-E eligibility.
When the Laptops Are Replaced
Recover-E collects the outgoing devices.
asset-level recovery records
data destruction certificates
reuse or recycling outcomes
residual-value information
circularity evidence.
Instead of trying to reconstruct the hardware lifecycle years later, the organisation has information connected to both the purchase and recovery of the technology.
Choose the Level of Support You Need
| Feature | Switch | Recover-E | ESG Embed |
|---|---|---|---|
| Primary purpose | ICT procurement | Secure technology recovery | Customer-specific climate and impact partnership |
| Invoice-level hardware information | Yes, for eligible hardware | No | Included where applicable |
| Asset-level recovery reporting | Through eligible Recover-E use | Yes | Included where applicable |
| Data destruction certificates | Through Recover-E | Yes | Included where applicable |
| TechForGood portfolio-level carbon credits | Yes | Not the primary service | Yes |
| Named customer carbon credit retirements | No | No | Yes, where included in the agreement |
| Customer-specific impact reporting | Standard supporting information | Recovery outcomes | Structured ongoing reporting |
Switch
improves the information you receive when you purchase technology.
Recover-E
documents what happens when technology is recovered.
ESG Embed
provides a deeper customer-specific climate and impact partnership.
Frequently Asked Questions
Find answers to common questions below.
Does buying from TechForGood make us compliant with AASB S2?
No. Your organisation remains responsible for its own reporting obligations, calculations, governance and disclosures.
TechForGood provides supplier information and supporting evidence that may assist your reporting processes.
Is invoice-level reporting available for every product?
Invoice-level emissions information is available for eligible physical hardware.
Software, cloud services, subscriptions, licensing and professional services are excluded from the hardware emissions calculation.
Are the hardware emissions measured or estimated?
They are estimated using available product information, recognised data sources and an established calculation methodology.
The report identifies the applicable reporting boundary, assumptions and available data sources.
Can we use the information in our Scope 3 reporting?
The information is intended to provide a supplier-generated input that your organisation may consider when measuring emissions associated with purchased hardware.
Your organisation and its advisers or assurance provider must determine whether it is appropriate for the methodology and reporting boundary you use.
Are carbon credits allocated to our invoice?
No. TechForGood applies certified carbon credits across its ICT supply portfolio.
For Switch customers, credits are not assigned to an individual invoice or retired in the customer’s name.
Can we receive named carbon credits?
Named customer-specific carbon credit retirements are available through an agreed ESG Embed program.
What is Recover-E?
Recover-E is TechForGood’s secure technology recovery service. It provides data destruction, reuse, remarketing and recycling services together with asset-level reporting.
Is Recover-E included with hardware purchases?
Recover-E is available at no additional service cost for eligible corresponding technology being replaced, subject to service conditions, collection requirements and the agreed scope.
It is also available as a stand-alone service.
No matching FAQs found.
Better Reporting Starts When You Buy
TechForGood makes it easier to access the data and evidence you need for confident sustainability reporting — right at the point of purchase. Better information. Better decisions. Better impact.
Switch. Recycle. Impact.
Important Information
Greenhouse gas information for eligible hardware is estimated and may use manufacturer information, recognised secondary datasets, assumptions and modelling. Availability and quality varies by product and manufacturer.
Customers should review the methodology, reporting boundary, assumptions and limitations before use and apply their own judgement. TechForGood does not provide legal, accounting, financial, assurance or sustainability reporting advice.
