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, receiving transaction-linked product emissions information from suppliers can make that reporting considerably easier.
How Does This Relate to ICT Procurement?
Technology forms part of almost every organisation’s supply chain.
This includes physical hardware such as laptops, monitors, desktops, mobile devices, servers and networking equipment, as well as software, cloud services, licensing and subscriptions.
These products have greenhouse gas emissions associated with their production, delivery or use.
Depending on the purchase and the customer’s reporting approach, these emissions may form part of its value-chain or Scope 3 emissions.
The challenge is that most ICT suppliers do not provide product emissions information connected to the transaction. 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 Product Emissions Information
Emissions data and methodology are often missing.
Search Manufacturers and External Sources
You spend time chasing documents and estimates.
Estimate the Product Emissions 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 try to estimate the product emissions later. End-of-life hardware 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, transaction-linked product emissions information.
The TechForGood Solution
TechForGood connects useful sustainability information to ICT procurement.
From 1 October 2026, eligible completed orders will receive a separate Greenhouse Gas Receipt after payment.
What You Buy
-
Hardware
-
Software
-
Cloud services
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Licensing
-
Subscriptions
What You Receive
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A separate Greenhouse Gas Receipt issued after payment
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The estimated greenhouse gas emissions associated with the products supplied, including packaging and shipping where applicable
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A transaction-linked receipt that can be added to your AASB sustainability reporting
Your Greenhouse Gas Receipt
From 1 October 2026, the Greenhouse Gas Receipt will be issued as a separate receipt after payment has been received for an eligible completed order.
It will record:
- the completed transaction
- the hardware, software, cloud services, licensing or subscriptions included in the order
- the estimated greenhouse gas emissions associated with the products supplied, including packaging and shipping where applicable.
Packaging and shipping emissions are included within the overall estimate. They are not separately itemised on the receipt.
The receipt can be added to the customer’s AASB sustainability reporting.
TechForGood’s calculation methodology and underlying data are proprietary intellectual property and are not included in the customer receipt.
Professional services are excluded.
One Connected Technology Lifecycle
TechForGood connects procurement and recovery rather than treating them as separate activities.
1
Purchase
Purchase hardware, software, cloud services, licensing or subscriptions through TechForGood.
2
Pay
Complete payment for the order.
3
Receive
Receive a separate Greenhouse Gas Receipt recording the estimated greenhouse gas emissions associated with the products supplied.
4
Report
Add the Greenhouse Gas Receipt to your AASB sustainability reporting.
5
Recover
Where physical hardware is being replaced, use Recover-E to securely recover the outgoing technology.
6
Evidence
Retain the purchase, product-emissions, recovery and data-destruction records.
What Recover-E Adds
The Greenhouse Gas Receipt records the estimated greenhouse gas emissions associated with the products supplied.
Where physical hardware is involved, Recover-E provides evidence of what happened to the outgoing 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.
The Greenhouse Gas Receipt and TechForGood’s carbon-credit commitment are separate:
- the Greenhouse Gas Receipt records the estimated greenhouse gas emissions associated with the products supplied
- TechForGood applies certified carbon credits across its broader ICT supply portfolio.
A Greenhouse Gas Receipt does not mean carbon credits have been allocated to that order or retired in the customer’s name.
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
Receive transaction-linked product emissions information from your ICT supplier.
Sustainability
Add the Greenhouse Gas Receipt to your AASB sustainability reporting.
Finance
Connect the estimated product emissions to the completed and paid transaction.
Technology
Retain asset-level recovery and secure data-destruction evidence for outgoing hardware recovered through Recover-E.
What Does This Look Like in Practice?
An organisation purchases 200 laptops through TechForGood.
At the Time of Purchase
The organisation receives its usual order documentation and financial invoice.
After Payment
From 1 October 2026, the organisation receives a separate Greenhouse Gas Receipt recording:
After Payment
From 1 October 2026, the organisation receives a separate Greenhouse Gas Receipt recording:
the completed transaction
the eligible products included in the order
the estimated greenhouse gas emissions associated with the products supplied, including packaging and shipping where applicable.
Packaging and shipping emissions form part of the overall estimate and are not separately itemised on the receipt.
The organisation can add the receipt to its AASB sustainability reporting.
When the Laptops Are Replaced
Recover-E collects the outgoing devices and provides:
asset-level recovery records
data-destruction certificates
reuse or recycling outcomes
residual-value information
circularity evidence.
Instead of trying to reconstruct the technology lifecycle years later, the organisation retains 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 |
| Greenhouse Gas Receipt | After payment for eligible completed orders | 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 |
| Hardware, software, cloud, licensing and subscription product emissions | Yes, for eligible completed orders | No | Included where applicable |
Switch
improves the product emissions information connected to your ICT procurement.
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.
The Greenhouse Gas Receipt records transaction-linked product emissions information that can be added to your AASB sustainability reporting.
What Orders Receive a Greenhouse Gas Receipt?
From 1 October 2026, the Greenhouse Gas Receipt will apply to eligible completed orders for:
- hardware
- software
- cloud services
- licensing
- subscriptions.
Professional services are excluded.
Are the Product Emissions Measured or Estimated?
They are estimated greenhouse gas emissions associated with the products included in the completed order.
The estimate includes packaging and shipping where applicable. These components are not separately itemised on the receipt.
TechForGood’s calculation methodology and underlying data are proprietary intellectual property and are not included in the customer receipt.
Can We Add the Receipt to Our AASB Sustainability Reporting?
Yes. The Greenhouse Gas Receipt is designed to be added to your AASB sustainability reporting.
Your organisation remains responsible for how it uses the receipt and for its own reporting and compliance obligations.
Are Carbon Credits Allocated to the Greenhouse Gas Receipt?
No. TechForGood applies certified carbon credits across its broader ICT supply portfolio.
For Switch customers, credits are not assigned to an individual order 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.
When Is the Greenhouse Gas Receipt Issued?
It is issued as a separate receipt after payment has been received for an eligible completed order.
It is not included with the quote, order confirmation or financial invoice.
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Better Reporting Starts When You Buy
TechForGood makes it easier to connect product emissions information and recovery evidence to your ICT procurement.
From 1 October 2026, eligible completed orders will receive a separate Greenhouse Gas Receipt after payment, ready to add to your AASB sustainability reporting.
Better information. Better decisions. Better impact.
Switch. Recycle. Impact.
Important Information
The Greenhouse Gas Receipt records the estimated greenhouse gas emissions associated with the products supplied in an eligible completed order.
The estimate covers eligible hardware, software, cloud services, licensing and subscriptions. It includes packaging and shipping where applicable, but these components are not separately itemised on the receipt.
Professional services are excluded.
TechForGood’s calculation methodology and underlying data are proprietary intellectual property and are not included in the customer receipt.
The receipt can be added to AASB sustainability reporting. Each customer remains responsible for how it uses the receipt and for its own reporting and compliance obligations.
TechForGood does not provide legal, accounting, financial, assurance or sustainability reporting advice.
