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 Technology Services sub-sector consist of Software & Services , Hardware, and Electronic Manufacturing Services & Original Design Manufacturing industries. The Software & Information Technology (IT) Services industry offers products and services globally to retail, business and government customers, and includes entities that develop and sell applications software, infrastructure software and middleware. Hardware industry entities design and sell technology hardware products, including computers, consumer electronics, communications equipment, storage devices, components and peripherals. Many entities in the industry rely heavily upon the Electronic Manufacturing Services & Original Design Manufacturing (EMS & ODM) industry for manufacturing services. The Electronic Manufacturing Services (EMS) & Original Design Manufacturing (ODM) industry consists of two main segments. EMS entities provide assembly, logistics and after-market services for original equipment manufacturers. ODM entities provide engineering and design services for original equipment manufacturers and may own significant intellectual property. Although EMS & ODM entities produce equipment for a variety of sectors, the industry is associated closely with the Hardware industry, which consists of entities that design technology hardware products such as personal computers, consumer electronics and storage devices for both personal consumers and businesses.

 1. Improve energy efficiency6, 8, 9, 10

  • implement energy efficiency measures across the operations, including data centres, hardware, equipment; and
  • conduct energy efficiency audits to identify opportunities for energy and cost savings.

2. Procure renewable energy
8, 11, 12

  • switch to low-GHG emissions electricity supply and support provision of 24/7 low-GHG emissions

3. Drive innovation & digital transformation3, 7, 8, 10

  • driving innovation and digital technology to accelerate energy efficiencies across the economy
    • IoT Networks enabling operators to understand conditions and electricity flows;
    • smart inverters & smart meters to maintain grid stability.
    • AI-based techniques to lead to precise forecasting of wind and solar production; and
    • AI and Information systems to create smarter, more flexible energy systems.

4. Engagement with supply chain1, 2, 10,

  • engaging suppliers to report their emissions reduction goals and disclose information on emissions performance, business strategy, energy use, targets, and water management annually.

5. Implement green product design8, 10

  • provision of products with lower energy use and circular design, including the design phase and build phase of products and packaging.


6. Reduce financed emissions5, 7

  • reducing financed emissions and funding climate innovation.
  • weight of end-of-life products and e-waste recovered; percentage recycled Metric tons (t), Percentage (%);6
  • percentage of eligible products, by revenue, certified to an energy efficiency certification Percentage (%);6
  • (1) total energy consumed, (2) percentage grid electricity and (3) percentage renewable (Gigajoules (GJ), Percentage (%);6
  • expected emissions reduction broken down by activity (e.g., user devices, data centres, mobile networks, fixed networks, enterprise networks) (tCO2e)10
  • emissions through the life cycle of the product, and where in the life cycle most of the emissions occur (tCO2e)10
    • reduction of Scope 1 emissions due to changes in the design of the product
    • reduction of Scope 1 and 2 emissions due to changes in the manufacture of a good, or provision of a service
    • reduction of Scope 3 emissions in the use stage of a product

Technology literature

People stacking hands together in the park

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.