The CSRD (Corporate Sustainability Reporting Directive) is an EU law that requires large and listed companies to disclose detailed sustainability information under the European Sustainability Reporting Standards, subject to third-party assurance. It mandates double-materiality reporting covering climate, energy, water and value-chain impacts. Data-center operators within scope must report standardized environmental metrics, making energy and carbon performance auditable rather than voluntary.
Category: Sustainability & Metrics · Subcategory: Energy & Carbon · Part of the AIDC Technical Terminology reference.