Information & Communication · EU Taxonomy Activity Guide

Data centres under the EU Taxonomy

Data centres qualify under the Taxonomy’s data processing and hosting activity, and the test is operational excellence rather than an emissions number: implementation of the relevant practices of the European Code of Conduct on Data Centre Energy Efficiency, with independent verification. For an energy-hungry, fast-growing sector, alignment is a credibility signal financiers increasingly ask for.

Activity ID

CCM 8.1

NACE code

J63.11

Objective

Climate change mitigation

Sector

Information and Communication

Why this activity matters

Data centre capacity is expanding rapidly on the back of cloud and AI demand, and with it electricity consumption; the sector’s energy footprint has made its sustainability claims a matter of regulatory and investor scrutiny. The Taxonomy’s answer is practice-based: an aligned data centre demonstrably implements the expected efficiency practices, covering cooling, IT equipment management, airflow, monitoring and energy sourcing, rather than merely quoting a marketing PUE.

For operators, alignment supports green financing of new builds and refits and strengthens tenders where customers carry their own sustainability commitments. For investors and lenders in digital infrastructure, an assessment translates a technical operations story into a defensible classification. The recurring evidential theme is verification: self-declared efficiency is where assessments lose confidence, and independent verification is where they gain it.

What alignment requires

The substantial contribution test is implementation of expected practices, verified. In summary:

Area	What is required (summarised)
Efficiency practices	Implementation of the relevant expected practices of the European Code of Conduct on Data Centre Energy Efficiency (or equivalent, such as CLC/TS 50600-5-1), covering management, IT equipment, cooling, airflow and monitoring.
Verification	Third-party verification of the implemented practices, refreshed periodically; unverified self-assessment weakens the alignment case.
Refrigerants	The global warming potential of refrigerants used in cooling must not exceed the specified ceiling.
Waste heat	Where expected practices identify waste heat reuse as applicable, its consideration or implementation forms part of the practice set.

Summarised for orientation; the assessment itself applies the full criteria text of the Delegated Acts as amended.

Where DNSH scrutiny falls

Climate adaptation

CRVA for the site: flood exposure, cooling performance under heatwaves, and grid resilience are the standard physical-risk items.

Water

Cooling water consumption and sourcing, increasingly scrutinised for evaporative cooling in stressed regions; WUE data helps.

Circular economy

IT equipment lifecycle: reuse, refurbishment and WEEE-compliant disposal of servers and components.

Pollution

Backup generator emissions and fuel storage controls; refrigerant leakage management.

Documentation that typically supports the assessment

European Code of Conduct participation status and implemented-practices report (or CLC/TS 50600-5-1 conformity)
Independent verification or audit of the implemented practices
Energy and efficiency metrics: PUE trend data, energy sourcing, monitoring coverage
Refrigerant inventory with GWP values
Water usage data and cooling system description
Climate risk and vulnerability assessment; IT equipment end-of-life arrangements

How Censatim assesses it

Data centre assessments are practice audits in miniature: our questioning maps the operator’s implemented practices against the Code of Conduct’s expected set, asks how implementation is verified, and covers the refrigerant and DNSH points. The presence or absence of independent verification is usually what separates a high-confidence In-line from a Partial.

Censatim is an expert-built EU Taxonomy assessment tool: describe the asset or activity in plain language, upload supporting documents, and answer a short set of targeted questions. The result is a criterion-by-criterion view with an In-line / Partial / Not aligned / Undetermined rating and a confidence level for each dimension. See the full methodology.

Frequently asked questions

What are the EU Taxonomy criteria for data centres?

A data centre qualifies under activity CCM 8.1 by implementing the relevant expected practices of the European Code of Conduct on Data Centre Energy Efficiency (or an equivalent standard), with third-party verification, plus a ceiling on refrigerant global warming potential. It is a practice-based test rather than a single emissions threshold.

Is a good PUE enough for Taxonomy alignment?

No. PUE is useful evidence but the criterion is implementation of the Code of Conduct’s expected practices across management, cooling, IT equipment and monitoring, independently verified. A strong PUE without the verified practice set behind it will not carry the assessment.

Do data centres need third-party verification for the EU Taxonomy?

The criteria require the implemented practices to be verified by an independent third party on a periodic basis. Assessments treat verification status as decisive for confidence: verified implementation supports an In-line finding, self-declared implementation typically caps the result at Partial.

How does waste heat reuse affect a data centre assessment?

Waste heat reuse features within the expected practices where applicable to the facility. It is not universally mandatory, but a facility for which it is identified as applicable should evidence its consideration or implementation, and doing so strengthens the alignment case.

Assess data centres now

Free eligibility in under a minute. The sector and activity are pre-filled for you.

Asset assessment →Corporate reporting →