Technology ESG
ESG reporting built for technology companies
From data center energy efficiency to responsible AI disclosure, ESG Automated helps tech companies meet investor expectations, SEC climate rules, and CSRD obligations — without building a custom compliance stack.
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The ESG reporting challenge for technology companies
Data center energy & carbon
Data centers account for most of a tech company's Scope 1+2 footprint. Tracking PUE across co-location providers, on-premise facilities, and cloud infrastructure requires integration with multiple data sources — many of which don't report energy data in standardized formats.
SEC & investor DEI pressure
Institutional investors now routinely vote against boards that lack diversity disclosure. SEC rules require pay equity analysis and representation data by level, function, and geography. Collecting and verifying this data across distributed global workforces is operationally complex without dedicated tooling.
Responsible AI & data privacy
SASB and emerging EU AI Act disclosure expectations are creating new non-financial reporting obligations around algorithmic fairness, data governance, and user privacy. Tech companies are among the first required to disclose AI risk management frameworks to regulators and institutional investors.
Key ESG metrics for technology — tracked automatically
Every metric below is calculated, benchmarked against sector peers, and mapped to the frameworks investors and regulators require.
PUE (Power Usage Effectiveness) is the ratio of total facility energy to IT equipment energy — the primary efficiency metric for data centers. A PUE of 1.0 is perfect; industry average is 1.58. SASB TC-SI-130a.1 requires disclosure of total energy consumed, % renewable, and PUE. Hyperscalers target PUE below 1.2; many enterprises still operate legacy facilities above 1.8.
Percentage of total electricity consumption matched to carbon-free energy sources — renewable energy certificates (RECs), power purchase agreements (PPAs), or on-site generation. Separate from market-based Scope 2 accounting. RE100 members commit to 100% renewable electricity. Google and Microsoft disclose hourly CFE matching; most companies still report annual averages.
Total IT hardware disposed of (MT), percentage refurbished, resold, or recycled through certified handlers vs landfilled. SASB TC-HW-150a.1 requires total e-waste generated and % recycled. Supply chain embedded carbon in new hardware often exceeds 3+ years of operational emissions, making refurbishment the single largest lever for hardware carbon reduction.
Gender, ethnicity, and disability representation across all levels (individual contributor, manager, VP, C-suite), pay equity ratio (adjusted and unadjusted), and promotion rate parity. SEC requires pay equity disclosure in proxy statements. SASB TC-SI-330a.1 requires employee engagement, diversity, and inclusion metrics. Institutional investors (BlackRock, Vanguard, State Street) vote against boards below 30% diversity.
Disclosure of AI governance frameworks: fairness testing, bias audits, model explainability standards, and user data rights processes. EU AI Act (effective 2025) imposes mandatory conformity assessments for high-risk AI systems. SASB TC-SI-230a.1 requires the number of data breaches and users affected. Investors increasingly require board-level AI oversight as a governance metric.
Median pay gap (raw and adjusted for role/level), parental leave policy parity, and mental health benefit utilization rates. The EU Pay Transparency Directive (effective 2026) requires employers with 100+ employees to publish gender pay gap data and allow employees to request comparators. Tech companies face particularly acute scrutiny given historically low female representation at senior levels.
Frameworks automatically mapped to your data:
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