The EU taxonomy is a classification system, establishing a list of environmentally sustainable economic activities.
Article 8(1) of Regulation (EU) 2020/852 requires undertakings to disclose how and to what extent their activities are associated with environmentally sustainable economic activities.
This has led to an Assessment Framework for data centres in the context of activity 8.1 in the EU Taxonomy Climate Delegated Act.
Who does this apply to?
- Companies subject to the Corporate Sustainability Reporting Directive (CSRD), including those currently subject to Non-Financial Reporting Directive (NFRD).
- Financial Market Participants subject to Sustainable Finance Disclosure Regulation (SFDR), including pension providers, offering financial products in the EU marketed as environmentally sustainable
The assessment is based on;
- European Code of Conduct on Data Centre Energy Efficiency
- CENELEC document CLC TR 50600-99-1 “Data centre facilities and infrastructures – Part 99-1: Recommended practices for energy management”
Both documents are relevant for proving compliance with the technical criteria for climate change mitigation and climate change adaptation.
Capitoline was one of the first supporters of the European Code of Conduct on Data Centre Energy Efficiency and is on the committee helping to write the whole family of CENELEC data centre standards.
Capitoline is already qualified to audit data centres to ANSI TIA-942, ISO/IEC TS 22237 and EN50600 and is well placed to help organisations understand their EU Taxonomy obligations. Contact us