ELECTRONIC WASTE REVERSE CHAIN: A GOVERNANCE-BASED MODEL INTEGRATING LIFE CYCLE ASSESSMENT (LCA)

Authors

  • Alesson Hatlan Universidade Estadual do Centro-Oeste (Unicentro)
  • Luci Longo Universidade Estadual do Centro-Oeste (Unicentro) https://orcid.org/0000-0001-9648-7236

DOI:

https://doi.org/10.18624/e-tech.v18i1.1416

Keywords:

Electronic-waste; Management control; Reverse logistics, Sustainability; Technology governance.

Abstract

The advancement of technology and the obsolescence of electronic devices have significantly increased the generation of electronic waste (e-waste), leading to serious environmental and social impacts. This study aims to propose a management and control model that integrates principles of governance and current environmental legislation to improve the environmental performance of companies by incorporating the concept of Life Cycle Assessment (LCA) into the Sustainable Management of Electronic Waste. A qualitative and descriptive research methodology is adopted, including bibliographic and documentary research in two phases: (1) A review of existing models in both academic literature and organizational practices—specifically reverse logistics models adopted by the two leading smartphone brands, Apple® and Samsung®; (2) The development of assessment protocols and a maturity level analysis based on the Control Objectives for Information and related Technology (COBIT®) governance framework, due to its global reach and widespread adoption, adapted for the reverse logistics of electronic waste, with a focus on smartphone and computer batteries. The objective is to enhance visibility and transparency regarding the sustainability policies adopted by organizations. The sustainability metric developed was named the "Electronic Waste Innovation and Maturity Model" (MILE). The contributions of this research foster both academic-scientific knowledge and managerial practice, guiding new research and discussions on the need for regulatory frameworks that can improve the adoption of structured governance and reverse logistics practices. These practices yield environmental and institutional benefits while promoting innovation, transparency, and responsible cooperation in the management of electronic devices after the end of their useful life.

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Author Biographies

Alesson Hatlan, Universidade Estadual do Centro-Oeste (Unicentro)

Departamento de Ciências Contábeis 

Universidade Estadual do Centro-Oeste (Unicentro) - Paraná

Luci Longo, Universidade Estadual do Centro-Oeste (Unicentro)

Professora Associada na Universidade Estadual do Centro-Oeste 

Doutorado pela Fundação Getulio Vargas – EAESP, em Administração, com ênfase em Análise e Tecnologia da Informação – AATI (2014) e Pós-doutorado em Contabilidade pelo PPG-CONT da Universidade Federal do Paraná – UFPR (2018–2019)

Mestrado em Ciências Contábeis e Controladoria pela Universidade Norte do Paraná (2001). Graduação em Ciências Contábeis pela Universidade Estadual do Oeste do Paraná. 

Published

2025-09-17

How to Cite

Hatlan, A., & Longo, L. (2025). ELECTRONIC WASTE REVERSE CHAIN: A GOVERNANCE-BASED MODEL INTEGRATING LIFE CYCLE ASSESSMENT (LCA). Revista E-TECH: Tecnologias Para Competitividade Industrial - ISSN - 1983-1838, 18(1). https://doi.org/10.18624/e-tech.v18i1.1416