SBTi Guidance on Commodity EACs
What Large Enterprises Need to Know About IT Circularity and I-TECs (2025 Update)
Introduction
The Science Based Targets initiative (SBTi) has released the second consultation draft of its updated Corporate Net-Zero Standard (Version 2). This draft provides much clearer direction on the use of Environmental Attribute Certificates (EACs), including commodity EACs linked to materials, products and circularity outcomes.
For organisations with large IT asset footprints, this guidance offers a new, practical pathway to accelerate progress toward 2030 interim Scope 3 targets. IT hardware is a meaningful part of most corporations’ supply chain emissions, and many companies are now exploring circularity-based certificates such as I-TECs (IT Asset Reuse Certificates) to demonstrate credible action.
I-TECs offer a new and practical way for companies to support scaling of the circular economy. Each I-TEC corresponds to 1 kg of IT hardware kept in circulation through verified reuse, refurbishment or high-quality material recovery. Rather than relying on abstract carbon offsets, I-TECs are rooted in real, physical outcomes that extend device lifespans and reduce waste — and directly support the expansion of circular infrastructure.
This guide explains the latest SBTi position, and provides a streamlined process for determining how many I-TECs you need, and how you can optionally support their creation through your IT disposition (ITAD) strategy.
What’s Changing in the SBTi Draft?
Clearer distinction between carbon credits, energy EACs and commodity EACs
Carbon credits
May be used to demonstrate mitigation outside the value chain. However, they are ineligible for use to achieve near-term SBTs.
Energy EACs (e.g., RECs)
Still allowed for Scope 2 with stricter rules on time and location matching.
Commodity EACs
Allowed only if they meet strict integrity criteria:
- Additionality
- Traceability
- Conservative baselines
- Independent verification
- Alignment with real value-chain activity
This includes circularity-linked instruments such as Bloom’s I-TECs, which document the verified reuse and refurbishment of IT hardware.
Why IT Is in the Spotlight
IT hardware is often:
- A top Scope 3 category (Purchased Goods & Services, capital goods)
- Carbon intensive (material extraction, manufacturing, logistics)
- Globally distributed and frequently refreshed
- Poorly tracked in terms of physical mass flow
- Difficult to replace with refurbished assets for logistical, technical, or geographic reasons
SBTi’s direction emphasises activity-based data, which is a natural fit for the IT asset lifecycle.
This doesn’t require complicated modelling — the single most important data point is:
The weight (kg) of the IT hardware you purchase annually.
From this, companies can directly calculate the volume of I-TECs required to align with their net-zero pathway.
Bloom’s data platform enables companies to make the transition from spend-based to activity-based IT hardware data simple and fast.
How to Transition to Activity-Based IT Carbon Accounting
Although buyers only need asset weights to purchase I-TECs, modelling the carbon impacts provides strategic benefits. Below is a simplified, optional framework.
Capture Weights of IT Assets Purchased
Track:
- Units purchased
- Weight per unit
- Total weight of IT assets purchased each year
This is the key input for transitioning to activity-based carbon accounting for IT assets and determining I-TEC requirements.
(Optional) Apply Activity-Based Emissions Factors
Use device-level or kg-level LCAs to quantify:
- Embodied emissions
- End-of-life emissions
This is helpful for internal reporting, but not required for I-TEC purchasing.
Understanding I-TECs: 1 I-TEC = 1 kg of IT Put Back Into Circulation
The updated definition:
1 I-TEC = 1 kg of IT equipment that is reused, refurbished or materially recovered and returned to circulation.
I-TECs therefore represent verified circular mass, not tonnes of CO₂e.
Carbon mitigation is calculated separately through activity-based modelling by a corporate on their carbon balance sheet.
I-TECs record the physical circularity of IT equipment.
Supporting the Circular Economy
I-TECs offer a new and practical way for companies to support scaling the circular economy. Each I-TEC corresponds to 1 kg of IT hardware kept in circulation through verified reuse, refurbishment or high-quality material recovery. Rather than relying on abstract carbon offsets, I-TECs are rooted in real, physical outcomes that extend device lifespans and reduce waste — and directly support the expansion of circular infrastructure.
How to Determine How Many I-TECs Your Organisation Should Purchase
This is now extremely straightforward.
Measure the weight of all new (i.e., non refurbished) IT assets purchased annually
Example:
1,250,000 kg of IT hardware purchased per year.
Convert this weight directly into I-TECs needed
Because 1 kg = 1 I-TEC, the equation is:
Annual I-TEC Requirement = Total kg of new hardware purchased
Example:
1,250,000 kg → 1,250,000 I-TECs required
This covers the circular equivalent of all new IT assets purchased in the year.
Bonus: Support the Creation of I-TECs
This is optional and independent from the number you need to purchase.
By sending your legacy IT assets to an eligible ITAD partner, you can generate I-TECs through verified:
- Reuse
- Refurbishment
- Material recovery
- Circular reintegration of devices
Example:
You retire 420,000 kg of IT assets and send them to an I-TEC-eligible ITAD.
They restore 300,000 kg into circulation.
You would generate 300,000 I-TECs.
These I-TECs can either:
- Reduce the number you need to buy (e.g., 1,250,000 – 300,000 = 950,000 remaining), or
- Be placed on the open market (depending on your strategy)
This flexibility lets corporates both demonstrate circularity leadership and accelerate net-zero progress.
We recommend that you contact your preferred ITAD partner to find out how they are supporting circularity through the creating of I-TECs, or contact Bloom directly to learn about how your IT asset refurbishment can contribute to your circularity goals.
I-TECs Meet SBTi Integrity Requirements
When selecting any I-TEC provider, confirm:
- Traceability: Every kg linked to real devices
- Additionality: Reuse/refurbishment beyond BAU
- Conservative baselines: Verified and independently audited
- Robust MRV: Measurement, reporting and verification
- Alignment with your value chain: Matches your procurement mass flow
Bloom’s I-TEC standard and registry meets these requirements (learn more here)
Conclusion
SBTi’s new commodity EAC guidance presents a fast, credible way for large organisations to demonstrate real progress on Scope 3 IT emissions.
The key insight is simple:
To determine how many I-TECs you need, all you need is the weight of the IT assets you purchase.
Everything else — modelling emissions, working with ITADs to generate I-TECs, creating circularity baselines — is optional and used to strengthen your broader strategy.
By combining basic procurement data with high-integrity I-TECs, companies can:
- Make rapid progress toward 2030 interim targets
- Support the circular economy
- Reduce reliance on new manufacturing
- Improve Scope 3 transparency
- Align with emerging SBTi expectations
Get in touch if you would like to learn more about how Bloom can assist you on this journey.
