Data centers should report absolute facility energy and IT energy alongside efficiency ratios, then add water use, renewable-energy sourcing, energy reuse, and greenhouse-gas emissions. For emissions, separate direct Scope 1 from purchased-energy Scope 2 and, where applicable, show both location-based and market-based Scope 2 results. Every figure needs a clear facility boundary, reporting period, unit, method, and data-quality note; PUE alone cannot show a facility’s total demand or climate impact.
Which energy and sustainability metrics belong in a data-center report?
Use a facility-level set that shows both the amounts consumed and the ratios used to describe performance. The European Union’s common reporting scheme, established by Commission Delegated Regulation (EU) 2024/1364, provides a concrete model for facility KPIs. Its indicators are not a complete corporate greenhouse-gas inventory.
| Metric | What to report | How to interpret it |
|---|---|---|
| Facility energy, EDC | Annual total data-center energy use, including electricity, fuels, and other energy sources used for cooling; give consistent energy units, boundary, meters, and measurement method. | Shows the facility’s absolute energy demand. It is needed to understand scale and to interpret efficiency ratios. |
| IT energy, EIT | Annual energy consumed by IT equipment, in the same units and reporting period as facility energy; state the measurement boundary and method. | Provides the denominator for PUE and shows the energy attributable to IT equipment. |
| Power Usage Effectiveness (PUE) | Report PUE as EDC ÷ EIT, together with both underlying energy values and the calculation method. | A lower PUE indicates less non-IT energy per unit of IT energy. It does not by itself mean lower absolute energy use or lower emissions. |
| Water input and Water Usage Effectiveness (WUE) | Report water input and WUE, along with the measurement category, method, water source, and site context. | Shows water use alongside energy performance; the method and local context matter when interpreting or comparing values. |
| Renewable energy and Renewable Energy Factor (REF) | Report renewable energy input and REF; explain whether the basis is on-site generation, procurement, or both, and identify the supporting evidence. | Makes the renewable-energy claim and its accounting basis visible rather than leaving the sourcing method implicit. |
| Energy reuse and Energy Reuse Factor (ERF) | Report energy reused and ERF, and describe what heat or energy is delivered and to whom or to which system. | Shows whether and how energy leaving the facility is put to use elsewhere. |
The EU scheme covers energy consumption, power utilization, temperature set points, waste-heat utilization, water use, and renewable energy. Its sustainability indicators include PUE, WUE, ERF, and REF. These indicators answer different questions and should be reported separately, not combined into a single claim of “efficiency.”
How should data centers report greenhouse-gas emissions?
Separate direct emissions from purchased energy
Report Scope 1 emissions—direct emissions from sources within the stated organizational and facility boundary—separately from Scope 2 emissions associated with purchased or acquired energy. Give results in tonnes of carbon-dioxide equivalent (tCO2e), identify the gases and emissions factors used, and state the boundary and reporting period. Do not imply that the EU facility KPI set is itself a full corporate emissions inventory.
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Show both Scope 2 accounting views where applicable
The GHG Protocol Scope 2 Guidance covers purchased or acquired electricity, steam, heat, and cooling. In markets that provide qualifying contractual instruments, report both views:
- Location-based Scope 2: use grid-average emissions factors to reflect the emissions associated with energy consumption in the relevant location.
- Market-based Scope 2: reflect supplier or product choices and applicable contractual data. Explain the instruments and energy purchases used to support the result.
Disclose energy consumed and relevant purchase details alongside the emissions totals. That lets readers distinguish a change in energy demand from a change in supply claims, contractual arrangements, or accounting method. The GHG Protocol initiated a public consultation on proposed Scope 2 guidance revisions in 2025–26, so organizations should identify the guidance version they apply and check the current version for reporting.
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What information makes the numbers comparable?
Put the context next to the figures, not in an unspecified footnote. At minimum, identify:
- The reporting organization and the organizational and physical facility boundaries included.
- The specific site and location, reporting period, units, and whether values are measured, estimated, or calculated.
- The meters or other data sources, calculation methods, emissions factors, and method or guidance versions.
- Installed IT power demand, IT load, facility size and type, and utilization or service-output denominator when reporting an intensity metric.
- For renewable-energy claims, the procurement or generation basis and relevant evidence; for reused energy, what is delivered and to whom.
For a comparison between facilities, align boundaries, periods, units, and calculation methods first. Then compare absolute energy and emissions, PUE together with IT load or utilization, water use with local context, renewable sourcing and its accounting basis, energy reuse, and facility location. Do not rank facilities on PUE alone.
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What does the EU reporting model require?
Commission Delegated Regulation (EU) 2024/1364 establishes an annual common reporting scheme for covered operators. Reports cover the immediately preceding calendar year. A facility operating for less than a year reports its actual operating period and states that period. Reporting is per distinct physical location; each data center is identified separately, including where facilities are part of a campus.
The Commission’s material describes its database as collecting energy and water-footprint information and publishing it at an aggregated level. The regulation’s indicator aggregates are weighted by total energy consumption. As a result, a simple, unweighted average of site-level ratios may not match an official aggregate.
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These details describe the EU scheme, not a universal legal requirement. Applicability and obligations depend on the relevant rules and facility facts; the cited EU materials do not establish every national threshold, meter design, non-EU requirement, or the full treatment of Scope 1 and Scope 3 for every organization. Operators should consult the Commission’s live Reporter Guide and FAQ for current EU implementation details.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How should industry figures be used as context?
The European Commission’s 2026 assessment reports national average PUE values ranging from 1.15 to 1.66. Separately, a Joint Research Centre calculation reported in that assessment found that average PUE among more than 400 EU Code of Conduct participants fell from 1.8 to less than 1.3 over 2010–2024. Those participants covered different data-center types and sizes; they are not the full population of data centers, and their result is not directly interchangeable with national averages.
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The same 2026 Commission assessment says electricity typically accounts for over 90% of direct data-center energy use. Treat this as Commission-reported context, not a universal engineering constant. Site-specific energy reporting should still identify all energy sources included in its facility boundary.
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