Disposing of Old Devices Securely

Deleting a file removes the reference to it, not the data. Formatting a drive does little more. Recovery tools are widely available and effective, and studies of second-hand storage devices have repeatedly found recoverable personal and business data.
Solid state versus mechanical drives
The distinction matters because the techniques differ.
Mechanical hard drives can be securely erased by overwriting the entire drive. Multiple passes are unnecessary on modern drives; a single verified pass is generally accepted as sufficient.
Solid state drives distribute writes across cells and retain data in areas not directly addressable, so overwriting is unreliable. The correct approach is the drive's built-in secure erase command, or reliance on encryption.
Encryption is the simplest answer
If a drive was encrypted from the start, destroying the encryption key renders the data unreadable regardless of what remains on the media.
This is why enabling full disk encryption on every device when it is deployed is the most efficient security decision available. It protects the device in use and makes disposal straightforward.
Modern operating systems include this, and on business machines the recovery keys should be stored centrally rather than by the user.
Devices people forget
Mobile phones and tablets, which hold email, messages and authentication apps. A factory reset on a modern encrypted device is generally adequate; removing accounts first prevents activation locks that make the device unusable for the next owner.
Multifunction printers and copiers, which contain hard drives storing images of everything scanned, copied and printed. These are frequently returned at the end of a lease with the drive intact.
Network equipment holding configurations and credentials.
External drives, USB sticks and memory cards in drawers.
Anything with storage that leaves the building should be treated the same way.
Physical destruction
Appropriate where the data is sensitive, the drive has failed and cannot be erased, or certainty is required.
Shredding to a defined particle size, or degaussing for mechanical drives. Drilling a hole is better than nothing and does not reliably destroy all platters or chips.
Certified destruction services provide a certificate listing serial numbers, which is the evidence you want if a breach is ever alleged.
Process
Maintain an asset register so you know what exists and can account for its disposal.
Remove asset labels and any information identifying the organisation before disposal.
Use a reputable recycler that provides documentation, and check what they actually do with equipment rather than assuming.
Where devices are resold or donated, ensure erasure is verified rather than assumed.
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