SMT007 Magazine

SMT007-Mar2025

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66 SMT007 MAGAZINE I MARCH 2025 in the series will establish criteria, method- ologies, and calculations for specific areas of sustainability reporting needed (i.e., to meet Scope 1, 2, and 3 carbon emissions reporting or other industry-driven requirements). ese standards will not set sustainabil- ity reporting requirements but rather provide guidance and requirements on calculations, data collection, etc. e first sectional standard in this series is IPC-1783-CO2E, International Standard for Data Collection and Reporting of CO2 Equiva- lent (CO2e) for the Electronics Manufacturing Supply Chain. e multi-player, multi-step, and multi-pro- cess electronics supply chain requires a stan- dardized way for data exchange for companies to aggregate and report data at their point in the value chain, to avoid double counting and inaccurate reporting, and to ensure a common basis for comparison. is standard will define and establish meth- ods for measuring, estimating, collecting, and sharing data related to CO 2 emissions based on the Greenhouse Gas Protocol (GHG), which categorizes carbon emissions into three cate- gories: Scope 1, 2, and 3. Parts or the whole of this protocol are required under various regulations on CO2e emissions being passed around the world. Specifically, the EU Cor- porate Sustainability Reporting Directive (CSRD) requires reporting against this pro- tocol in its entirety (Scope 1, 2, and 3). Scope 3 requires reporting of emissions from the upstream supply chain and downstream until usage and end-of-life. In addition to IPC-1783-CO2E, other poten- tial future sectional standards in the IPC-1783 series could include such topics as: • Water use • Biodiversity • Waste and recycling • Circularity of materials, components During the task group meeting at APEX EXPO, attendees will get a status update on the development of IPC-1783 and IPC-1783- CO2E and learn how to form new task groups to work on the additional data collection reporting topics or any other topics related to sustainability reporting.

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