Technology & Communications

This sector relates to the following sub-sectors: Technology, Internet Media & Services, Semiconductors, Telecommunications


Each section below relates to the TPT Disclosure Framework principles of Action and Accountability. The below provides further guidance for sub-elements 4.1 and 4.3. The TPT welcomes comments on this guidance to ensure it is as useful as possible for preparers and users. The text is open for comment until Friday, 24 November. Please select the feedback form at the bottom of the page. The final text will be updated in February

The Semiconductors industry includes companies that design or manufacture semiconductor devices, integrated circuits, their raw materials and components, or capital equipment. Some companies in the industry provide outsourced manufacturing, assembly, or other services for designers of semiconductor devices.

1. Decrease energy consumption2, 3, 5

  • upgrade and replace tools with more energy-efficient options;
  • implement smart control systems to enable coupling and regulation of facilities and tools; and
  • encourage equipment engineers to focus on tool-fleet energy consumption during process recipe optimisation and offer incentives for creating energy-efficient recipes.

2. Optimise energy supply3

  • pursue efficiency improvements and switch to alternative fuels (e.g., biogas, green hydrogen) in fab-owned fossil fuel power plants;
  • purchase new off-grid energy from renewable power sources;
  • install on-site renewable energy power sources; and
  • consider access to renewable energy as a factor in deciding the location of new fabs.

3. Reduce process-gas emissions3

  • adjust process parameters, such as temperature and chamber pressure;
  • explore the use of alternative chemistries with lower environmental impact;
  • implement gas abatement systems, such as point-of-use (POU) systems, point-of-area (POA) systems, and central abatement systems, to address emissions from process gases; and
  • capture unutilised process gases and by-products through methods such as membrane separation, cryogenic recovery, adsorption, and desorption for gas recycling.

4. Implement green product strategy3, 5

  • develop processes and partnerships for the responsible handling, recycling, and recovery of semiconductor products at the end of their life cycle.

5. Advance green design and low-power initiatives3

  • invest in research and development to design chips that are more energy efficient during operation; and
  • encourage the adoption of power management techniques and technologies that optimise energy usage in electronic system.
  • (1) total energy consumed, (2) percentage grid electricity, (3) percentage renewable (Gigajoules (GJ), Percentage (%))2
  • percentage of products by revenue that contain IEC 62474 declarable substances (Percentage (%))2
  • processor energy efficiency at a system-level for: (1) servers, (2) desktops and (3) laptops (Various, by-product category)2
  • amount of hazardous waste from manufacturing, percentage recycled (Various, by product category)2
  • gross global Scope 1 emissions and 2 amount of total emissions from perfluorinated compounds (tCO2e)1
  • Scope 1 emissions with high global-warming potential (GWP) arising from process gases used during wafer etching, chamber cleaning, and other tasks, including PFCs, HFCs, NF3, and (tCO2e)2
  • Scope 1 emissions arising from transfer fluids (tCO2e)1

Semiconductors literature

  1. Boston Consulting Group, For Chip Makers, the Decarbonization Challenge Lies Instream, 2023
  2. IFRS, [Draft] Industry-based Guidance on Implementing IFRS S2, 2023
  3. McKinsey & Company, Sustainability at semiconductor fabs | McKinsey, 2022
  4. McKinsey & Company, The path to net zero: Semiconductor sustainability | McKinsey, 2022
  5. Science Based Targets initiative (SBTi), Guidance for ICT companies setting science-based targets, 2021
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Your feedback

The TPT welcomes comments on the Sector Summary to ensure it is as useful as possible for preparers and users. The Sector Summary was open for comment until Friday 24 November and, following consideration of the feedback received, will be updated in February. Thank you to the industry experts who provided comments.