I-TECs · SBTi Compliance
I-TECs and the SBTi Corporate Net-Zero Standard Version 2.0
⟲ Last reviewed: June 2026
The SBTi Corporate Net-Zero Standard Version 2.0 (CNZS V2.0), published June 2026, introduces a Target Implementation hierarchy that governs how companies may use market instruments to support their science-based targets. I-TECs are designed to operate within this framework. This page sets out how I-TECs align with each relevant criterion.
What is an I-TEC?
An IT Asset Reuse Certificate (I-TEC) is a verified market instrument representing 1 kg of IT hardware processed through a certified refurbishment pathway. It is not an offset, a carbon credit, or an avoided emissions instrument. It conveys a verified product attribute: that the hardware it represents carries a carbon intensity of up to 90% lower than equivalent new manufacture.
I-TECs are a type of Environmental Attribute Certificate (EAC), the same instrument architecture behind Renewable Energy Certificates in electricity markets and SAF certificates in aviation, now extended to IT hardware. They are issued by the Bloom Registry against processor order-level data, independently verified under ISO 14064-2 and ISO 14064-3. Each certificate is uniquely serialised, tracked from issuance through transfer to permanent retirement, and cannot be claimed by more than one party.
The Two Applications of I-TECs
Before working through the criteria, it is important to understand that I-TECs have two distinct applications under CNZS V2.0, each with a different function in a corporate’s target implementation strategy.
Application 1 · Strongest position
Activity-level action — purchased with refurbished hardware
Where a corporate procures refurbished IT hardware, the I-TEC is the verifiable proof of product attribute, confirming a carbon intensity of up to 90% lower than equivalent new manufacture. The lower emission factor flows directly into the corporate’s physical GHG inventory under Scope 3 Category 1 or Category 2. This is an activity-level action under CNZS-C21.
Accounting outcome
A reduction in the corporate’s Scope 3 physical GHG inventory.
Application 2 · Certificate only
Activity pool-level action — certificate only
Where a corporate cannot fully substitute its IT procurement with refurbished hardware within a reporting year — due to refresh cycles, technological constraints, or supply availability — I-TECs may be purchased as certificates only, without the associated physical asset. This supports decarbonisation of the IT manufacturing and refurbishment system, reported separately under CNZS-C5.4.
Accounting outcome
A system contribution claim, reported separately from the physical GHG inventory. Does not reduce the Scope 3 inventory figure but constitutes a credible, separately disclosed action.
The preferred route for both applications is to purchase directly from the corporate’s ITAD partner, as this defines the tightest possible activity pool boundary and satisfies temporal alignment requirements. See Book-and-Claim System for I-TEC for further detail.
A note on target-setting method: I-TECs are a target implementation instrument, not a target-setting method. They are relevant to any corporate with Scope 3 Cat 1/2 emissions in their inventory, whether using an overarching absolute reduction target (CNZS-C15.1) or a category-specific approach. The same principles apply in either case.
CNZS V2.0 Criteria: I-TEC Alignment
C21
Implementation Hierarchy
This criterion establishes the priority order for target implementation actions, from direct activity-level action through to activity pool and sector-level action. I-TECs operate at the activity level when purchased with refurbished hardware, and at the activity pool level when purchased as certificates only.
Sub-criterion
Description
I-TEC Response
C21.1
Activity-level actions shall be documented and demonstrated as assessed and implemented, where feasible, before relying on activity pool or sector-level actions.
Corporates are expected to maximise direct procurement of refurbished IT hardware before purchasing certificate-only I-TECs. Where refurbished hardware is procured, the I-TEC constitutes the activity-level instrument. Certificate-only I-TECs are purchased only for the portion of procurement where substitution is not feasible within the reporting period.
C21.2
Where emissions arise within an activity pool, companies may take actions within the same activity pool from which the emissions-generating activity arises.
The IT manufacturing and refurbishment ecosystem constitutes the relevant activity pool. Certificate-only I-TECs represent action within this pool, supporting the growth of certified refurbishment capacity and reducing systemic demand for virgin material extraction, particularly critical mineral mining.
C21.3
Where sufficient action cannot be taken at the activity or activity pool level due to structural constraints, companies shall document constraints and may take action at the sector level.
I-TECs operate at the activity and activity pool level and do not constitute sector-level action. A corporate purchasing I-TECs, whether directly from their ITAD partner or via the open market, has identified an activity pool-level solution and does not need to invoke this criterion.
C22
Activity Pool Boundary Definition
This criterion requires that activity pool boundaries are defined at the smallest reasonable geographic or operational level. For I-TECs, the tightest and most compliant boundary is the direct relationship between a corporate and its ITAD partner, though open market purchases remain valid within a broader pool boundary.
Sub-criterion
Description
I-TEC Response
C22.1
Companies shall clearly describe the geographic or operational scope of the activity pool and explain why it represents the smallest reasonable system.
Where I-TECs are purchased directly from the corporate’s ITAD partner, the activity pool is defined by the actual asset flow between those two parties: the corporate’s end-of-life IT hardware processed through the ITAD’s certified refurbishment operation. This is the smallest reasonable operational boundary and the preferred route for CNZS V2.0 compliance. For IT assets, the activity pool boundary is primarily operational rather than geographic — unlike electricity, refurbishment activity is not grid-constrained, and a device processed in one country can legitimately represent a lower carbon intensity claim for a corporate headquartered in another, provided a genuine asset flow connection exists. Where a corporate does not have a direct ITAD relationship, I-TECs may be purchased from the open market within the same IT hardware refurbishment ecosystem. Corporates purchasing via the open market should document their connection to the processing geography and explain why the tighter ITAD-direct boundary is not available to them.
C23
Structural Constraints
This criterion governs the documentation of structural constraints that prevent action at the activity or activity pool level, requiring companies to escalate to sector-level action. Since I-TECs provide an activity pool-level solution, corporates purchasing I-TECs do not need to invoke this criterion. It is included here for completeness.
Sub-criterion
Description
I-TEC Response
C23.1
Structural constraints shall be limited to: (a) technological readiness, where mitigation solutions are not yet commercially available at scale; or (b) region or site-specific infrastructure, regulatory, market structure, or supply constraints.
Not applicable
Not applicable to I-TEC purchases. Corporates purchasing I-TECs, whether directly from their ITAD partner or via the open market, have identified an activity pool-level solution and are not required to document structural constraints under this criterion.
C23.2
Companies shall report the identified structural constraints, supporting evidence, and the specific activity or activity pool for which sufficient action could not be taken.
Not applicable
Not applicable to I-TEC purchases. See C23.1.
C24
Reporting of Activity Pool-Level Actions
This criterion requires companies to report their activity pool-level actions across three dimensions: what was done, how it complements direct action, and how it contributes to system decarbonisation. Example disclosure language is provided below for corporates purchasing certificate-only I-TECs.
Sub-criterion
Description
Example Disclosure (I-TEC Response)
C24.1
Action description: companies shall report a description of the activity pool-level actions taken, including the relevant activity, system, or sector.
“In [reporting year], [Company] purchased [X] I-TECs from [ITAD partner / Bloom Registry], corresponding to [X] kg of IT assets processed through certified refurbishment pathways. These certificates were applied to IT hardware categories within Scope 3 Category 1 where full procurement substitution was not achievable within the reporting period due to active refresh cycles and supply constraints on refurbished equivalents.”
C24.2
Complementarity: companies shall report an explanation of how these actions complement, and do not substitute for, activity-level actions within the company’s operations and value chain.
“I-TEC purchases complement [Company]’s primary procurement strategy of increasing the share of refurbished IT hardware in its active fleet. In [reporting year], [X]% of IT hardware procured was refurbished, representing direct activity-level action. I-TECs were purchased only for asset categories and volumes where refurbished substitution was not feasible within the reporting cycle. I-TEC purchases do not substitute for, and are reported separately from, [Company]’s physical GHG inventory.”
C24.3
System contribution: companies shall report a description of how the actions are expected to contribute to emissions reductions within the relevant activity pool or sector.
“I-TECs purchased by [Company] contribute to decarbonisation of the IT manufacturing and refurbishment system by supporting demand for certified refurbishment activity, reducing the volume of IT assets requiring virgin material extraction and manufacturing. Each I-TEC represents 1 kg of IT hardware processed through a certified refurbishment pathway, verified through the Bloom Registry, reducing carbon intensity by up to 90% compared to equivalent new manufacture.”
C25
Actions and Market Instruments Integrity Criteria
This criterion sets out the minimum integrity requirements for all actions and market instruments used in target implementation. I-TECs are designed to meet each sub-criterion. See Core Principles Commitment and Bloom Methodology Summary.
Sub-criterion
Description
I-TEC Response
C25.1
Activity matching: actions shall correspond to the same activity type, product, material, fuel, or energy source as the company’s underlying activity reflected in the inventory.
I-TECs correspond directly to IT hardware, the same activity type as the corporate’s Scope 3 Category 1 or Category 2 inventory. Activity matching is satisfied by design.
C25.2
System association: actions shall occur within the same system, or within geographically or systemically relevant systems from which the company sources or into which it feeds.
The Bloom Registry is scoped exclusively to the IT hardware refurbishment and reuse ecosystem. I-TECs are issued only for assets processed within this system. System association is direct and unambiguous.
C25.3
Quantification: actions shall be transparently and conservatively quantified according to recognised methodologies.
I-TECs are quantified at processor order level using an ISO 14064-2 compliant methodology, independently verified by an accredited third-party auditor. Conservative quantification is a core design principle of the Bloom methodology. See Bloom Methodology Summary.
C25.4
Verifiability: companies shall maintain auditable documentation supporting the outcomes of actions, sufficient to enable independent third-party assurance where feasible.
ISO 14064-3 third-party verification is applied at processor order level. Full auditable documentation is maintained in the Bloom Registry and made available to corporate assurance providers on request. See Building Trust: ISO Standards.
C25.5
Temporal alignment: actions shall correspond to activities occurring within 12 months of the company’s underlying activities.
Temporal alignment is satisfied through the ITAD-direct purchase model, in which certificates are issued against processor orders corresponding to the corporate’s own end-of-life asset flows within the same reporting period. This is the recommended purchase route for CNZS V2.0 compliance.
C25.6
Unique attribution: outcomes shall be clearly attributable to the company and over-attribution avoided.
Each I-TEC is uniquely serialised and attributed to a single corporate upon retirement. The Bloom Registry prevents multiple attribution of the same certificate at every stage of the certificate lifecycle.
C25.7
Double counting prevention: actions shall not be double counted. Companies shall use systems providing unique identification and tracking of outcomes and attributes.
The Bloom Registry operates a strict retirement mechanism. Once a certificate is retired by a corporate it is permanently removed from circulation and cannot be claimed by any other party. Serialisation and tracking are applied from issuance through to retirement. See Book-and-Claim System for I-TEC.
C26
Project Integrity Criteria
This criterion applies to project-based emissions reductions reflected in the physical GHG inventory.
Not applicable to I-TECs
I-TECs are market instruments conveying verified product attributes, not project-based credits. C26 is not applicable to I-TECs.
C27
Market Instrument Integrity Criteria
This criterion sets out integrity requirements specific to market instruments. I-TECs are designed to meet each sub-criterion. See I-TEC Inset Certificate Definition.
Sub-criterion
Description
I-TEC Response
C27.1
Representative instruments: market instruments shall accurately and conservatively convey the emissions or physical attributes of the underlying activity.
Each I-TEC conveys the verified carbon intensity of 1 kg of refurbished IT hardware, quantified conservatively under ISO 14064-2. The instrument accurately represents the product attribute of the underlying refurbished asset.
C27.2
Volume matching: the volume of market instruments matched to a given activity shall not exceed the volume of the corresponding activity as reflected in the GHG inventory.
I-TECs are issued on a per-kg basis corresponding to verified processor order volumes. A corporate may not retire more I-TECs against a given inventory line than the actual mass of IT hardware procured in that period.
C27.3
Accounting basis: market instruments shall apply attributional accounting principles based on a homogeneous functional unit and be consistent with applicable GHG Protocol requirements.
I-TECs use a per-kg functional unit applied consistently across all asset categories. Attributional accounting principles are applied throughout in accordance with GHG Protocol requirements.
C27.4
Attribute preservation: emissions attributes shall not be stacked, non-proportionally redistributed, or concentrated on a subset of products.
Carbon intensity attributes are generated at processor order level and flow proportionally through the registry without redistribution or concentration. The per-kg issuance basis structurally prevents carbon bank-style models explicitly prohibited by this criterion.
C27.5
System-level impact: market instruments shall be purchased only from programs or frameworks that demonstrate decarbonisation of the relevant system.
The economics of certified refurbishment are a powerful driver of system-level decarbonisation in the IT sector. Refurbishment generates significantly higher value recovery than recycling or raw material extraction, creating a strong commercial incentive for ITADs to invest in certified reuse capacity. Demand for I-TECs reinforces and scales this incentive, shifting ITAD business models toward higher-value circular outcomes.
At the material level, every device kept in productive use through refurbishment defers the need for virgin material extraction — particularly the mining of critical minerals such as cobalt, lithium, and rare earth elements, among the highest emissions-intensity activities in the electronics supply chain. Each I-TEC purchased represents 1 kg of IT hardware retained in productive use, with a carbon intensity of up to 90% lower than equivalent new manufacture.
At scale, aggregated corporate demand for I-TECs accelerates the growth of the certified refurbishment sector and reduces systemic dependence on energy-intensive primary production. In emerging markets where certified refurbishment infrastructure is still developing, I-TEC demand plays a particularly significant role: where the current alternative is informal dismantling — carrying both higher emissions intensity and significant occupational health risks — I-TEC revenue directly shifts the economics toward safer, lower-carbon processing pathways. This represents system-level decarbonisation in its most direct form.
The Bloom Registry assigns unique serial numbers to each certificate and maintains a secure record of issuance, transfer, and retirement by processor, asset category, and vintage. As certificate volumes grow, the Registry will publish aggregate data on sector-wide refurbishment activity supported by I-TEC demand — providing transparent evidence of the program’s contribution to refurbishment sector growth over time.
C28
Registry and Assurance Requirements
This criterion requires that certificates are issued, transferred, and retired through transparent, secure tracking systems that prevent double counting. The Bloom Registry is purpose-built to satisfy these requirements. See About Bloom Registry.
Sub-criterion
Description
I-TEC Response
C28.1
Registry transparency: certificate issuance, transfer, redemption, cancellation, and retirement shall be recorded in a secure registry or equivalent system of records.
The Bloom Registry records the full lifecycle of every I-TEC from issuance through transfer to retirement in a secure system of records. All certificate transactions are permanently maintained and available to authorised parties, satisfying the transparency and security requirements of C28.1.
C28.2
Assurance (Category A only): conformance with C25, C27, and C28 requirements shall be verified as part of independent third-party assurance of target progress data.
The Bloom Registry generates a complete audit trail at processor order level, verified under ISO 14064-3 by an independent third party. This documentation is designed to be sufficient for corporate assurance providers conducting end-of-cycle assessments under CNZS V2.0. Bloom works directly with corporate auditors to ensure all required documentation is accessible and fit for purpose. Category A companies are encouraged to engage Bloom early in their assurance process. Access the PDDMR template here →
Related resources referenced on this page
Questions about CNZS V2.0 alignment?
This page will be updated as the SBTi publishes further guidance on market instrument recognition frameworks under CNZS V2.0. For questions, contact hello@bloom-esg.com.