What it is
Reporting Energy, Water and Emissions
Sustainability reporting is how data center energy, water and emissions get disclosed, by law in Europe and California and voluntarily elsewhere.
- Emissions are rising: Microsoft's emissions rose 25% in 2025 to 20.3 million tonnes, Google's 18% and Amazon's 16%, all driven by data center construction and power.
- US rules retreat: the SEC proposed rescinding its climate rule in May 2026 and California's climate-risk law is enjoined; California's emissions law, SB 253, took effect with first reports in August 2026.
- Europe tightens: the EU now collects site-level data and will label data centers A to G; Germany sets PUE limits by law.
- Local air permits: SpaceXSI's Colossus turbines in Memphis and Southaven run under county and state permits that environmental groups are challenging. See Onsite Gas.
Flagship
The EU's Data Centre Database and Labels
- Database: under the Energy Efficiency Directive, every EU data center of 500 kW or more reports PUE, water, energy and renewables each year. The first results covered 776 sites in 18 countries, 6.4 GW of IT capacity and 16.7 TWh, at an average PUE of 1.36.
- Labels: in September 2026 the European Commission adopted a rating scheme that grades each site A to G on PUE and water use, with first labels due August 2027.
- US operators: AWS, Microsoft, Google, Equinix and Digital Realty sites in Europe all fall under it. See Resource Usage (PUE).
Rules
Reporting Laws and Programs
| Rule | What it requires | Status |
|---|---|---|
| EU Energy Efficiency Directive reporting | Sites report PUE, water, energy and renewables to an EU database; first results: 776 sites, PUE 1.36 | In force |
| EU data center rating | A-G labels for PUE and water for sites of 500 kW+; first labels August 2027 | Proposed September 2026 |
| Germany Energy Efficiency Act | PUE 1.5 by 2027 and 1.3 by 2030; 1.2 for new sites; amendment would relax | Enacted; amendment proposed |
| EU CSRD after Omnibus I | Only firms with 1,000+ staff and €450M+ turnover; first reports 2028 | Enacted March 2026 |
| California SB 253 | Scope 1 and 2 emissions for firms with $1B+ revenue; first reports August 2026 | Enacted |
| California SB 261 | Climate-risk reports | Enjoined November 2025 |
| SEC climate rule | National climate disclosure | Rescission proposed May 2026 |
| China data center action plan | Average PUE below 1.5 by end of 2025; renewables up 10% a year | In force |
| Colossus turbine permits | 15 permanent turbines in Memphis; 41 in Southaven; challenged by SELC | Issued |
Record
Dataset Record
- Dataset
- Sustainability reporting rules and hyperscaler emissions
- Sources
- European Commission, DatacenterDynamics, Latham & Watkins, Orrick, DLA Piper, CARB via Miller Nash and Cooley, Dechert, NDRC, Microsoft, Google, Amazon, Shelby County Health Department, Mississippi DEQ, SELC
- Last verified
- October 2026