Sustainable IT standards (Green IT)
Criteria verified as of August 2026. Re-verify on the web before committing to anything (§8).
1. Scope and triggers
IT sustainability is measured or it does not exist. There is no third option, and this
document grants none. A sustainability claim without a baseline, a declared method, a
system boundary and a functional unit is not a weak claim: it is an empty claim, and
it is treated as such — rejected in review exactly as a benchmark without execution conditions
would be rejected.
And the second half of the thesis, which is the uncomfortable one: most of what gets published
about Green IT is not measurable. "We optimised the code to reduce the footprint", "we migrated
to the cloud and we are greener", "our region is 100% renewable" — none of the three is
verifiable as written, and all three are real sentences from corporate material. This skill is
deliberately severe with empty prose: if a sentence carries no number, method and source, it
does not go into a document, a report or a PR.
Starting rule, and it orders everything else: first turn it off, then size it, then place it,
and only then — if the scale justifies it — optimise the code (§3.4). Almost all published Green
IT work attacks the last step, which is the one with the least impact and the highest cost. A
switched-off server has zero carbon intensity with absolute certainty and zero engineering cost.
No optimisation competes with that.
Covers: what can really be measured and what cannot; SCI / ISO/IEC 21031 and the choice of
functional unit; GHG Protocol and why scope 3 concentrates the impact and the uncertainty;
embodied vs. operational footprint and the counter-intuitive consequence about equipment
lifetime; grid carbon intensity per region and hour and its data sources; the real order of
the levers; the relationship — and the divergence — with FinOps; greenwashing and creative
accounting; regulation (CSRD after the Omnibus, EED and the data centre reporting scheme,
ecodesign and WEEE); e-waste and life cycle; and tools, with their real reliability.
Triggers: SCI, E × I + M, functional unit, ISO/IEC 21031, ISO/IEC 30134-2, PUE, WUE, ERF,
REF, GHG Protocol, scope 1/2/3, market-based / location-based, hourly matching,
deliverability, MOER, marginal vs. average carbon intensity, Electricity Maps, WattTime,
Ember, CO2 Signal, Carbon Aware SDK, grid-intensity, Cloud Carbon Footprint, Kepler,
Scaphandre, RAPL, powercap, intel-rapl, Redfish, AWS Sustainability console, Customer Carbon
Footprint Tool, Google Cloud Carbon Footprint, Emissions Impact Dashboard, embodied footprint,
embodied carbon, LCA, ISO 14040/14044, PCF, CSRD, ESRS E1, Directive (EU) 2026/470,
Directive (EU) 2023/1791, Delegated Regulation (EU) 2024/1364, European Database on Data Centres,
Regulation (EU) 2019/424, WEEE, RAEE, right to repair, offsets, REC/GO/PPA,
carbon-aware scheduling, idle resources, zombie.
Not applicable: see finops-standards (already written — an important and reciprocal
boundary, and the easiest one to confuse: the levers are almost the same — switch off the idle,
right-size, choose a region, commit capacity — but the metric is not. The economic unit —
cost per request, per user, per GB, per token — is theirs; the carbon unit — gCO2e per that same
functional unit — is ours. Usage data is shared and the idle-resource inventory is shared,
but when cost and carbon diverge — and they do, §3.5 — neither of the two wins automatically:
the divergence is declared and a human decides with both figures in front of them),
onprem-standards and homelab-standards (the physical data centre is theirs: cooling,
electrical distribution, UPS, aisle containment, on-site generation, rack sizing. Here only the
accounting of what they consume and which metrics of that data centre are reportable),
gpu-computing-standards (density, TDP, liquid cooling and GPU scheduling are already theirs;
here the accounting of their footprint, operational and embodied), aws-standards /
azure-standards / gcp-standards (each provider's data, tool and methodology are theirs,
together with the concrete choice of region and service; here why those numbers are not
comparable across providers and what can be claimed with them), kubernetes-standards
(utilisation, requests/limits, scaling and node consolidation are theirs; here the fact
that utilisation is the highest-impact carbon lever and how it is accounted for),
grc-compliance-standards (the corporate sustainability report, its assurance, the double
materiality analysis and the audit evidence are theirs; here the technical datum that feeds it
and its method), local-inference-standards and mlops-standards (the energy cost of training
and inference — which model, which quantisation, which batch, which accelerator — is theirs;
here how that consumption is converted into gCO2e and with what uncertainty),
performance-engineering-standards (already written: the methodology of measuring and
optimising — profiling, load generator, statistics, experiment reproduction — is theirs, without
exception; here the carbon metric that couples to it. Corollary: a performance optimisation
is validated with their method, not mine; this skill does not re-decide how anything is
profiled), opensource-licensing-standards (the licence of carbon measurement tools is governed
by that skill — and there is a reason: grid intensity data has terms of use ranging from
CC BY 4.0 to "non-commercial", §2).
2. Default decisions
Verify the latest version on the web before fixing it in a real project (§8).
| Area |
Default |
Reason / justifiable alternative |
| Software metric |
SCI — SCI = (E × I + M) per R (verbatim from the GSF) |
It is a rate, not a total: that is why it cannot be reduced by growing less or by buying anything. It is the only property that makes it useful for engineering |
| Reference standard |
ISO/IEC 21031:2024 (SCI) |
The GSF describes it as "The only ISO-accredited carbon measurement standard for software". Verify the edition in force (§8) |
| Corporate accounting framework |
GHG Protocol (Corporate Standard + Scope 2 Guidance + Scope 3 Standard) |
It is the language CSRD, CDP and SBTi require. It is not interchangeable with SCI (§3.1) |
| Scope 2 |
ALWAYS report both: location-based and market-based |
CSRD requires both, and the difference between them is the direct measure of your potential greenwashing (§3.6). Publishing only the market-based one is alarm signal number one |
| Grid intensity data |
Ember (CC BY 4.0) as the redistributable base; Electricity Maps or WattTime for hourly granularity |
Ember is open and clearly licensed, but monthly/annual: it cannot decide at what hour. The other two: free tier for a single zone, and non-commercial in the case of Electricity Maps (§2 of opensource-licensing-standards) |
| Average vs. marginal signal |
Average for accounting; marginal (MOER) for load-shifting decisions |
They are not interchangeable and confusing them is the most common error in the domain. The average answers "how much did what I consumed emit"; the marginal, "how much does it change if I consume more or less right now". Using the average to justify a load shift is an invalid result |
| Host energy measurement |
RAPL / powercap via Kepler or Scaphandre |
It is the only thing available without a BMC. It is the package, not your process: attribution to a container or process is an allocation model, not a measurement (§4.2). Sampling ≥10 ms: below that you increase cost without improving accuracy |
| Physical machine energy |
Redfish / BMC / metered PDU where access exists |
It is the only real measurement of the machine. In public cloud you do not have it, and that is the hard limit on everything else |
| Kubernetes tool |
Kepler (CNCF sandbox, Apache-2.0), ≥ 0.10.0 |
0.10.0 is a complete rewrite that dynamically discovers the structure of the host's power meter instead of assuming a fixed RAPL topology — the previous design attributed data to a non-existent reality. The 0.9.x line is frozen: no fixes, no features. The migration is not transparent |
| Multi-cloud estimation |
Cloud Carbon Footprint (Apache-2.0) only for normalised internal comparison |
It uses average constants: it estimates, it does not measure. And its release cadence is low (the coefficients repository is archived). Do not use it as a source for a regulated report |
| Cloud data for an external report |
The provider's own tool |
It is the only one the provider backs. Verify per provider whether the datum is third-party verified (§3.6): as of August 2026 not all are |
| Hardware lifetime in the calculation |
Always declare the assumed one (4-5 years is usual; CCF assumes 4) |
Changing 4 for 6 years alters the result more than any code optimisation. If it is not declared, the figure is not interpretable |
| Offsets |
Outside the reduction calculation |
They are reported separately and afterwards, never subtracted from the gross figure. See §7 |
3. What can be measured, what is estimated and what is not known
3.1 SCI: a rate, and the difference with corporate accounting
SCI = (E × I + M) per R, where E = energy consumed, I = carbon intensity of that
energy, M = embodied emissions of the hardware, R = functional unit.
Three operational consequences that must be understood before using it:
- It is a rate, and that is deliberate. It does not drop because the business shrinks, nor
because you buy certificates. It only drops if you do more work with less, or the same
work with cleaner energy. It is the only metric in this skill that an engineering team can
move.
- The functional unit
R is the decision that determines whether the metric is useful. It
must be something the team produces: request, active user, transaction, build, token,
training job. R = "per server" or "per month" turns SCI into a total in disguise and
renders it useless. It is chosen once, documented and not changed without recalculating
the historical series — changing R halfway through is the cleanest way to manufacture an
improvement that does not exist.
- SCI uses a consequential approach — quantifying the marginal change a decision causes —
as opposed to the attributional approach of corporate accounting, based on average data.
An SCI and a GHG inventory do not add up, do not compare and do not validate each other.
Presenting them as if they were the same figure is a method error, not a rounding one.
Normative status: published as ISO/IEC 21031:2024. Declared discrepancy: the GSF page
places the ISO accreditation in April 2024, while other sources give publication in March
2024 and its adoption in May 2024; the GSF specification was at v1.1 (Oct 2024). The
three data points coexist in different sources. Before citing a date in a formal document,
verify in the ISO catalogue (§8).
3.2 GHG Protocol: where the impact is and where the uncertainty is
- Scope 1: direct combustion. In IT, practically only backup generators and leaked
refrigerants. Marginal, and well measured.
- Scope 2: purchased electricity. Two mandatory and non-equivalent methods:
location-based (the real intensity of the grid where you consume) and market-based (reflects
the certificates, GOs and PPAs contracted). Well measured and easy to dress up (§3.6).
- Scope 3: everything else in the value chain — hardware manufacturing, the cloud services
you buy, the full life cycle of the equipment, your users' devices.
In IT, scope 3 concentrates at once almost all the impact and almost all the uncertainty, and
that is no coincidence: it is the same fact seen twice. It is large because it includes
everything you do not control, and it is uncertain precisely for that reason: it depends on
manufacturer data with different methodologies, on average sectoral emission factors, and on
economic input-output models that convert euros spent into kg of CO2e with enormous error
margins. A company reporting scope 3 to two decimal places does not mean it knows it to two
decimal places.
Hard rule: a scope 3 figure is always accompanied by its calculation method (process-based
LCA, extrapolation, category average, or economic input-output) and by the associated
uncertainty. Without that, it is not a datum: it is an estimate presented as a datum. And a
prohibition follows: never compare two scope 3 figures calculated with different methods —
the difference you see will be the difference between the methods, not between the companies.
Ongoing revision of the Scope 2 Guidance (2015) — it affects decisions you are taking today.
Verified status: the public consultation opened on 20 Oct 2025, closed on 31 Jan 2026 with
more than 400 responses, and a second consultation during 2026 is expected with final
publication planned for 2027 (some secondary sources say 2027-2028 — declared
discrepancy). The draft keeps both methods and adds to the market-based one: hourly
matching of contractual instruments, a deliverability requirement (a credible geographical
link with the generator) and a complementary metric of marginal emissions impact. The
independent board approved taking it to consultation by 10-1 on both methods. It includes
exemptions for small organisations (whose definition is still not settled), a grandfathering
clause for existing contracts and phased implementation.
Consequence for today, and this is the actionable part: annual certificate matching has a
known expiry date. A PPA or a certificate portfolio that only balances in the annual total is
going to stop supporting a clean energy claim. If you are going to sign a multi-year energy
contract in 2026, assess it against the hourly criterion, not the current one. And do not
confuse scopes: this changes the accounting, not the procurement objective; it does not imply
an hourly matching target next year.
3.3 Embodied vs. operational footprint: the counter-intuitive consequence
The split between embodied emissions (manufacturing, transport, end of life) and
operational ones (electricity in use) is the most frequently misquoted datum in the domain,
because there is no single number: there is a range that depends on three variables that are
almost never declared.
What is documented, with its source and its method:
- A systematic study (SCARIF) compiled 96 product footprint reports from Dell, HP and
Lenovo, for servers published between 2014 and 2022, all of them produced with the
PAIA tool flow. Result for the manufacturing phase over the total life cycle:
Dell 9.5%-27.7%; HP 5.4%-28.4%; Lenovo 2.9%-59.5%.
- A 2025 study on AI hardware, cradle-to-grave, with a lifetime of 4-5 years, gives the
operational complement: 70%-90% (2 Dell servers), 66%-94% (2 HP),
39%-97% (2 Lenovo).
- The extreme case published by the manufacturer itself: a Dell rack server with
5,960 kg CO2eq of use phase, more than 90% of the total over 4 years of continuous
operation.
The three variables that produce that range — and they are the three that must always be
declared:
- Grid carbon intensity. On a very clean grid, the proportion inverts: the literature
notes that with wind electricity the embodied fraction of an x86 processor would move to around
80%. In a decarbonised region, your problem is manufacturing, not consumption. It is
exactly the opposite of what the usual discourse assumes.
- Configuration. In the Dell R740 LCA, close to 80% of the embodied footprint is
attributed to the SSDs, and it grows linearly with capacity. Oversizing storage is an
embodied carbon decision, not a cost one.
- Assumed lifetime. Cloud Carbon Footprint assumes 4 years. Changing that assumption
moves the result more than any optimisation you are going to do.
And end of life is small: end-of-life processing does not usually exceed 5% of the full
cycle, and Dell's LCA estimates that recycling reduces the embodied footprint by around 1.8%.
This is not an argument against recycling — recycling matters for critical raw materials and
toxicity, not for CO2e (§3.7) — it is an argument against presenting recycling as a carbon
lever, which is where most reports end up.
The counter-intuitive consequence, and it is the most actionable conclusion in this skill:
extending equipment lifetime usually weighs more than optimising its consumption. The embodied
footprint is a one-off payment amortised over the life of the equipment: going from 4 to 6
years reduces the annualised embodied portion by a third, without writing a line of code and
without buying anything. No energy efficiency optimisation you are going to achieve comes close to
that magnitude. The exception that must be checked, not assumed: if the new equipment is
substantially more efficient and you operate on a dirty grid, the swap may pay off. It is a
concrete calculation — annualised embodied of the new equipment vs. excess operational of the old
one — and it must be done, not invoked. On a clean grid it almost never comes out in favour of
renewing.
Method trap that invalidates entire reports: LCA (ISO 14040/14044) allows amortising
the embodied footprint over the lifetime of the functional unit; the GHG Protocol Corporate
Standard does NOT allow amortising capital goods emissions over the life of the hardware. The
same fleet produces two different figures and both are correct within their framework. Mixing
them — the usual practice — produces a number that means nothing. Always declare which framework
you are in.
3.4 The real order of the levers
By decreasing impact and increasing engineering cost. The order is the rule; skipping it is the
prohibition in §7.
- Switch off the idle. Non-production environments outside working hours, orphan instances,
unattached volumes, reserved public IPs with no use, load balancers with no backend, test
clusters from two quarters ago. Exact and verifiable reduction: 100% of what they were
consuming. It is the only lever with a result that requires estimating nothing. The inventory
is literally the same one
finops-standards uses; it is done once and serves both.
- Right-size and consolidate. A server at 10% utilisation consumes a very high fraction of
its maximum power: power is not proportional to load, and that is why consolidating two
machines at 20% into one at 40% saves real energy and avoids one unit of embodied
footprint, which is the big saving. Utilisation is the most powerful carbon lever that exists
in
kubernetes-standards.
- Extend hardware lifetime (§3.3). Cheap, measurable and among the highest in magnitude.
- Choose the region. The difference in carbon intensity between regions of the same provider
is more than an order of magnitude between the best and the worst. It is a deployment
decision with almost zero cost — with the constraint that the region is also a decision about
latency, data sovereignty and cost, and those three rule over this one.
- Choose the hour (carbon-aware scheduling). Applies only to deferrable load: batch,
training, nightly builds, compactions, backups. It does not apply to interactive load,
and proposing it for interactive load is the classic error. It is decided with the marginal
signal, not the average one (§2). And its benefit is estimated; do not declare it as
measured.
- Code efficiency. Only when the scale justifies it. A service at 100 rps does not
justify a rewrite for carbon: the carbon of the engineering work and of the CI hours exceeds
the saving. At a scale of millions of requests, it does. The threshold is calculated, not
intuited, and the methodology for measuring the improvement belongs to
performance-engineering-standards, without exception.
PUE is not in this list, and that is intentional: PUE does not measure your software
(§4.1).
3.5 FinOps and carbon: they correlate, they are not the same metric
They correlate because they share levers: switching off the idle lowers both, always;
right-sizing too. That is why the inventory, tag-based allocation and idle resource detection
are shared with finops-standards and not duplicated.
But they diverge, and it must be named with concrete cases:
- Reserved instances and savings plans: they reduce cost and do not change a gram of
CO2e. It is the purest divergence there is: pure discount with no physical effect. A 90%
commitment coverage is excellent FinOps news and a non-news for carbon.
- Spot instances are much cheaper and can worsen carbon: an interruption forces work to be
re-run, and repeated work is repeated energy. Cheap ≠ efficient.
- Placing load in the cleanest region may be more expensive than the cheap region, and
also have worse latency. There the three things diverge at once.
- Shifting load in time to catch the clean window may fall into a band of high energy price or
high provider tariff.
- Extending hardware life reduces carbon and may increase operational cost: old equipment
consumes more per unit of work, takes up more rack and fails more.
- New and more efficient hardware improves cost per unit of work and adds a new embodied
footprint all at once (§3.3).
Arbitration rule: when cost and carbon diverge, no metric wins by default. Both figures
with their method are presented and a human decides with business judgement. And the
corresponding prohibition: a cost saving is not presented as if it were a carbon saving, nor
the other way round. They are two numbers and both are stated.
3.6 Greenwashing and creative accounting
The four patterns you have to be able to detect, because you will find them in your own
organisation before you find them elsewhere:
- Offsetting instead of reducing. An offset is a financial transaction over a third party's
emissions; it does not reduce a single gram of yours. It is reported separately and
after the gross reduction figure, never subtracting from it. Hard prohibition in §7.
- "100% renewable" by certificates. Buying enough GOs/RECs to cover annual consumption allows
reporting zero in market-based while the grid feeding you burns gas at three in the
morning. It is accounting-correct today and it is exactly what the Scope 2 Guidance
revision wants to fix with hourly matching and deliverability (§3.2). The location-based
one is the one that cannot be dressed up by buying anything. Rule: report both and publish
the difference; that difference is the honest metric of how much of your "zero" is contract
and how much is physics.
- Moving system boundaries. Migrating to the cloud "reduces" your scope 2 because it turns
it into someone else's scope 3 — electricity consumption has not changed; it has changed box.
Same with outsourcing. A boundary change is not a reduction, and presenting it as one is the
most common form of involuntary greenwashing.
- Figures without method. A reduction percentage with no baseline, no boundary and no method
is not comparable even with its own historical series.
Why cloud providers' data is NOT comparable with each other. Verified as of August 2026:
| Provider |
What it publishes |
Restrictions that prevent comparison |
| AWS |
AWS Sustainability console (announced 31 Mar 2026), with MBM and LBM, broken down by region, service and scope 1/2/3. Methodology based on GHG Protocol and ISO 14064, with ICT sectoral guidance. Scope 3 (Oct 2025) covers FERA, hardware, buildings, equipment and transport; hardware is estimated with four different routes (process LCA, extrapolation, category average, economic input-output). Programmatic API (sustainability, get_estimated_carbon_emissions) and CARBON_EMISSIONS table in Data Exports |
The Customer Carbon Footprint Tool is deprecated on 30 Jun 2026: any dashboard or script pointing at it stops working. Service granularity historically limited (EC2, S3, CloudFront; the rest aggregated into "Other"). Four calculation routes for the same scope 3 means two of your services may not be comparable with each other |
| Google Cloud |
Carbon Footprint, following GHG Protocol; allocates its scopes 1, 2 and 3 to customers by usage; per-project data via BigQuery |
Customer-specific data is NOT verified or assured by a third party. And starting from the January 2026 data it changed the model for allocating to services the AI inference emissions previously unallocated: the reported figures go up without anything having changed in your usage — a series break that has to be annotated in the baseline |
| Microsoft Azure |
Emissions Impact Dashboard, with MBM and LBM |
Methodology less accessible than Google's (PDF versus web documentation) |
Hard rule, and it admits no exception: do not compare carbon figures across providers.
The system boundary, the customer allocation method, the treatment of scope 3, the temporal
granularity, the publication lag and the independent verification status all differ. The only
defensible comparison across providers is with a third-party tool applying the same model to all
of them (Cloud Carbon Footprint) — and then you are comparing the model, not reality, and it
has to be said that way in the report. The intra-provider comparison over time is valid,
provided you annotate series breaks such as Google's of January 2026.
3.7 E-waste and life cycle
- Hierarchy, in this order and with no skips: do not buy > extend (§3.3) > reuse
(sale or donation with certified erasure) > refurbish > recycle > discard.
Recycling is the penultimate resort, not the first, and its main benefit is the recovery of
critical raw materials and the control of toxics, not CO2e (§3.3).
- Equipment decommissioning: certified erasure or destruction with evidence — it is a security
requirement before a sustainability one, and that is why the criterion is governed by
linux-hardening-standards / grc-compliance-standards; here only the requirement that
certified erasure is the route that enables reuse, instead of the shredder by default.
- Recycler chain of custody: authorised operator and documentary traceability. Without a
treatment certificate, waste export becomes your legal problem, nobody else's.
- Procurement: demand the manufacturer's product footprint (PCF) with its methodology, and
repairability and spare-part availability requirements in the tender. Procurement is the only
moment when you can influence the embodied footprint — afterwards it is already spent.
4. Measurement: what is a datum and what is an estimate
4.1 Facility metrics, and why PUE is not enough
PUE (ISO/IEC 30134-2) compares the total power of the facility with the power delivered to the
IT equipment. It measures the data centre, not your software, and this is not an external
criticism: it is in the standard itself, verbatim:
"In order to determine the overall resource effectiveness or efficiency of a data centre, a
holistic suite of metrics is required."
Four limits to bear in mind before citing a PUE:
- A server at 5% utilisation and another at full useful load are identical for the metric.
IT consumption is the denominator, and the standard does not assess whether that
consumption does anything useful. An excellent PUE is compatible with total waste.
- The series sets no limits or targets for any KPI, nor does it contemplate aggregating
several into an overall score. Citing a PUE as a sustainability grade is a use the standard
explicitly does not endorse — even though other schemes (EN 50600-4-2, the EU Code of Conduct)
do set thresholds.
- The measurement categories break comparability: PUE0 are estimates with no direct
measurement; PUE1 measures after the UPS; PUE2 after the PDUs. Two facilities citing "PUE" in
different categories are not comparable — and the category almost never appears in commercial
material.
- The standard deliberately avoids calling it efficiency: it uses "effectiveness",
reserving efficiency for ratios with the same units above and below.
There is a 2026 edition of ISO/IEC 30134-2, with guidance for mixed-use buildings (the
mPUE variant), updated measurement requirements and greater clarity on unaccounted energy and
on-site generation. Verify which one is in force and which edition your regulatory obligation
rests on (§8). For IT-side efficiency, the metrics are elsewhere in the same series (ITEUsv /
ITEEsv and the work-per-energy ones).
4.2 Host measurement: what is measurement and what is allocation
- RAPL /
powercap reports energy at package/node level. What Kepler or Scaphandre give
you per container, pod or process is an allocation model — typically proportional to CPU
utilisation — not a measurement. It is stated that way in the report, always. Scaphandre and
similar tools use ratio models with linear scaling against utilisation: valid for internal
chargeback and trend; invalid for attributing consumption at method or function level.
- Concrete warning about Kepler: up to 0.9.x it assumed a fixed power structure (core, DRAM,
others) that does not correspond to the real topology of many hosts — that is, it
attributed data to a non-existent reality. From 0.10.0 it discovers the meter structure
at runtime. If you have 0.9.x in production, your historical series carry that bias and are
not comparable with the new ones. And there is published academic criticism that Kepler "has
not been assessed for its accuracy and therefore fitness for purpose": cite it with that
caveat, not as instrumented truth.
- Sampling: RAPL readings are stable at intervals of 10 ms or coarser; below the
millisecond you only add overhead without gaining accuracy.
- In public cloud there is no reliable RAPL and no BMC/Redfish access. There everything is
an estimate, and the only source defensible before an auditor is the provider's.
- Measurement has its own energy cost. One agent per node, with its scrape, its series
storage and its dashboards, consumes. Instrumenting more than you are going to use for
deciding is a net loss, in carbon too.
4.3 What is required of a claim for it to be accepted
These are the review gates. A sustainability claim that does not meet them is rejected in
review, just like a test without an assertion:
- ❌ No explicit baseline (period, scope, system boundary).
- ❌ No declared method (SCI / GHG Protocol / LCA — and which of its routes).
- ❌ No functional unit, when an efficiency is claimed.
- ❌ No source and version of the emission factor and of the grid intensity used.
- ❌ No declaration of whether it is measured, estimated or modelled. Almost everything is
estimated: saying so does not weaken the result, it makes it usable.
- ❌ No declaration of the assumed lifetime, when embodied footprint is involved.
- ❌ No declaration of whether the grid signal is average or marginal (§2).
- ❌ With a change of functional unit, boundary or provider model mid-series, without
recalculating the history or annotating the break.
5. Regulation and third-party data
This is not legal advice. These dates and thresholds are engineering criteria for knowing
which data you have to be able to produce and when; your entity's specific obligation is
determined by qualified counsel and grc-compliance-standards.
5.1 CSRD after the simplification package (Omnibus)
It changed substantially and much 2024-2025 documentation is already false. Verified as of
August 2026:
- The "Omnibus" directive was published in the OJEU on 26 Feb 2026 after its adoption by the
Council on 24 Feb 2026 (Parliament had approved the agreement on 16 Dec 2025). It is
Directive (EU) 2026/470, in force since 18 Mar 2026.
- Much raised thresholds: from financial year 2027 (report in 2028) CSRD applies to
large listed EU companies, EU companies with more than 1,000 employees and more than €450M of
net turnover, and non-EU companies with more than €450M of EU turnover with a subsidiary
or branch exceeding €200M. Listed SMEs and financial holding companies are exempt.
- Around 90% of the companies previously in scope (some 42,000) fall outside.
- Limited assurance: retained; the planned move to reasonable assurance is removed.
Sectoral ESRS are dropped. The obligation to prepare a climate transition plan compatible
with the Paris Agreement disappears.
- Transposition: 19 Mar 2027 for the amendments to the Accounting Directive/CSRD and
26 Jul 2028 for the CSDDD. There is a threshold review clause.
Engineering consequence, and it is the only one that matters here: it is very likely that
your organisation has fallen out of scope. That does not remove the need for the datum: it
still arrives via the value chain (your in-scope customers will ask you for it as their scope
3), via public procurement, via financing and via the EED (§5.2), which does not depend on
CSRD. Do not dismantle the instrumentation because the reporting obligation has fallen away:
what changed is who signs the report, not who needs the number.
5.2 Data centres: the EED and the EU reporting scheme
This obligation was not touched by the Omnibus and it is the one that most directly affects
whoever operates their own infrastructure.
- Basis: Energy Efficiency Directive (EU) 2023/1791 and Delegated Regulation (EU)
2024/1364 (adopted in March 2024, in force on 6 Jun 2024), the first phase of the Union's
common data centre rating scheme.
- Threshold: every data centre with installed IT power ≥ 500 kW reports annually to
the European Database on Data Centres, through each Member State's national system. Defence
and civil protection are exempt. It covers enterprise, colocation and co-hosting
centres.
- Deadlines: the first report (year 2023) was due on 15 Sep 2024; from 2025 the deadline
is 15 May of the year following the one reported — 15 May 2026 for calendar year 2025.
- Content: 24 data points on energy and sustainability, ICT capacity and traffic. Four
indicators are calculated and published: PUE, WUE, ERF and REF. The ICT equipment report
concerns only equipment installed after 6 Jun 2024.
- What is coming: a second delegated regulation in June 2026 is expected with the formal
rating and labelling scheme; and from 15 Aug 2027, and annually, the European database will
automatically generate an electronic label for the centres that have reported, valid from 15
August to 15 August. Verify (§8): these are expected dates.
- Declared real friction: at the start of 2025 only a few Member States had implemented the
national reporting system (Germany and Austria among them). Check the one in your jurisdiction
before assuming a channel exists.
5.3 Ecodesign, waste and repair
- Regulation (EU) 2019/424 — ecodesign requirements for servers and data storage products:
minimum power supply and active state efficiency, material efficiency (disassembly of certain
components) and operating condition class information. It is under revision and a revised
version is expected in 2026; the known draft removes exemptions for server appliances,
large servers and fully fault-tolerant servers. Verify before writing a procurement tender
(§8).
- WEEE (Directive 2012/19/EU) — under revision. The Commission published its evaluation on
2 Jul 2025 with five major shortcomings; a formal proposal is expected in Q3 2026 within
the Circular Economy Act, with the possibility of upgrading it from a Directive to a
Regulation (direct applicability, no transposition). Gap: the final legal form is not
decided — do not take it for granted (§8).
- Right to repair — Directive (EU) 2024/1799: obligations applicable in the EU from
31 Jul 2026. It affects specified product categories (spare-part availability and repair
information) and repairability-oriented design. Check whether your equipment falls in scope
before invoking it.
5.4 Grid intensity data: licence before integration
| Source |
Granularity |
Signal |
Terms (verify, §8) |
| Ember |
Monthly / annual, 215 countries |
Average |
CC BY 4.0, open and redistributable. Own REST API. The only one with no practical restriction for commercial use |
| Electricity Maps |
Hourly, real time, 200+ zones |
Average (not marginal) |
Free tier: a single zone, 50 requests/hour, non-commercial use, no forecast. Extended academic access with an institutional email |
| WattTime |
Hourly |
Marginal (MOER) |
Free tier: one region. The absolute MOER is free only in CAISO_NORTH; the rest requires a subscription. Coverage extended to ~210 countries |
Documented method warning: it was reported against the Carbon Aware SDK that it documented
providing "marginal intensity" when Electricity Maps delivers an average signal. Verify
which signal your provider gives you before building a decision on top of it: the library's
label is no guarantee.
Operational rule: the licence of these sources is decided with
opensource-licensing-standards. A non-commercial free tier in a production service is a
licence breach, not a billing detail — and it is exactly the kind of case §3.6 of that skill
documents.
6. Operation and observability of the metric
- A time series, not an annual report. Carbon is instrumented like any other signal: it is
exported to the same stack as
observability-standards, with the same retention and the same
allocation tags that finops-standards uses. A datum that only exists in an annual PDF has
changed no decision.
- Shared tagging, not duplicated. Carbon is allocated with exactly the same tag scheme as
cost. Two parallel taxonomies guarantee that neither balances.
- Minimum dashboard, and five things are enough: kWh per environment; location-based and
market-based gCO2e separately; SCI per functional unit; idle resource inventory; average
fleet utilisation. Everything else is decoration until somebody uses it to decide.
- Alert on the actionable, which in this domain means one thing: idle or underused
resources appearing. Alerting on absolute gCO2e produces noise: it goes up when the business
grows, and that is not an incident.
- Series breaks with an owner: provider model change (Google, Jan 2026), tool change (Kepler
0.9→0.10), emission factor change, assumed lifetime change. They are annotated in the series
itself, not in an email.
…(truncated)
1---2name: green-it-standards3description: Use when the carbon or energy footprint of IT has to be a number someone can defend — Software Carbon Intensity and ISO/IEC 21031, the SCI formula (E × I + M) per R and choosing a functional unit, GHG Protocol scopes 1/2/3 and the scope 2 market-based versus location-based split, the GHG Protocol scope 2 revision with hourly matching and deliverability, grid carbon intensity data per region and hour (Electricity Maps, WattTime marginal MOER, Ember, CO2 Signal, Carbon Aware SDK, grid-intensity CLI), carbon-aware scheduling and region or time shifting, embodied versus operational emissions and hardware lifetime extension, PUE, WUE, ERF and REF under ISO/IEC 30134-2 and the EU data centre reporting scheme (Energy Efficiency Directive 2023/1791, Delegated Regulation 2024/1364, the European Database on Data Centres and its 15 May deadline), CSRD and ESRS E1 after the Omnibus Directive (EU) 2026/470, cloud provider carbon tools (AWS Sustainability console and the deprecated Customer Carbon Footprint Tool, Google Cl4---56# Sustainable IT standards (Green IT)78Criteria verified as of **August 2026**. Re-verify on the web before committing to anything (§8).910## 1. Scope and triggers1112**IT sustainability is measured or it does not exist.** There is no third option, and this13document grants none. A sustainability claim without a **baseline**, a **declared method**, a14**system boundary** and a **functional unit** is not a weak claim: **it is an empty claim**, and15it is treated as such — rejected in review exactly as a *benchmark* without execution conditions16would be rejected.1718And the second half of the thesis, which is the uncomfortable one: **most of what gets published19about Green IT is not measurable**. "We optimised the code to reduce the footprint", "we migrated20to the cloud and we are greener", "our region is 100% renewable" — none of the three is21verifiable as written, and all three are real sentences from corporate material. This skill is22deliberately **severe with empty prose**: if a sentence carries no number, method and source, it23does not go into a document, a report or a PR.2425**Starting rule, and it orders everything else**: *first turn it off, then size it, then place it,26and only then — if the scale justifies it — optimise the code* (§3.4). Almost all published Green27IT work attacks the last step, which is the one with the least impact and the highest cost. **A28switched-off server has zero carbon intensity with absolute certainty and zero engineering cost.**29No optimisation competes with that.3031Covers: what can really be measured and what cannot; **SCI / ISO/IEC 21031** and the choice of32functional unit; **GHG Protocol** and why scope 3 concentrates the impact **and** the uncertainty;33**embodied vs. operational footprint** and the counter-intuitive consequence about equipment34lifetime; **grid carbon intensity per region and hour** and its data sources; the real order of35the levers; the relationship — and the **divergence** — with FinOps; **greenwashing** and creative36accounting; regulation (**CSRD** after the Omnibus, **EED** and the data centre reporting scheme,37ecodesign and **WEEE**); e-waste and life cycle; and tools, with their real reliability.3839Triggers: SCI, `E × I + M`, functional unit, ISO/IEC 21031, ISO/IEC 30134-2, PUE, WUE, ERF,40REF, GHG Protocol, scope 1/2/3, *market-based* / *location-based*, *hourly matching*,41*deliverability*, MOER, marginal vs. average carbon intensity, Electricity Maps, WattTime,42Ember, CO2 Signal, Carbon Aware SDK, `grid-intensity`, Cloud Carbon Footprint, Kepler,43Scaphandre, RAPL, `powercap`, `intel-rapl`, Redfish, AWS Sustainability console, Customer Carbon44Footprint Tool, Google Cloud Carbon Footprint, Emissions Impact Dashboard, embodied footprint,45*embodied carbon*, LCA, ISO 14040/14044, PCF, CSRD, ESRS E1, Directive (EU) 2026/470,46Directive (EU) 2023/1791, Delegated Regulation (EU) 2024/1364, European Database on Data Centres,47Regulation (EU) 2019/424, WEEE, RAEE, right to repair, offsets, REC/GO/PPA,48*carbon-aware scheduling*, idle resources, *zombie*.4950**Not applicable**: see `finops-standards` (**already written — an important and reciprocal51boundary, and the easiest one to confuse**: the levers are almost the same — switch off the idle,52right-size, choose a region, commit capacity — but **the metric is not**. **The economic unit —53cost per request, per user, per GB, per token — is theirs; the carbon unit — gCO2e per that same54functional unit — is ours.** Usage data is shared and **the idle-resource inventory is shared**,55but when cost and carbon diverge — and they do, §3.5 — **neither of the two wins automatically:56the divergence is declared and a human decides with both figures in front of them**),57`onprem-standards` and `homelab-standards` (**the physical data centre is theirs**: cooling,58electrical distribution, UPS, aisle containment, on-site generation, rack sizing. **Here only the59accounting of what they consume and which metrics of that data centre are reportable**),60`gpu-computing-standards` (**density, TDP, liquid cooling and GPU scheduling are already theirs**;61here **the accounting of their footprint**, operational and embodied), `aws-standards` /62`azure-standards` / `gcp-standards` (**each provider's data, tool and methodology are theirs**,63together with the concrete choice of region and service; here **why those numbers are not64comparable across providers** and what can be claimed with them), `kubernetes-standards`65(**utilisation, *requests*/*limits*, scaling and node consolidation are theirs**; here the fact66that utilisation is the highest-impact carbon lever and how it is accounted for),67`grc-compliance-standards` (**the corporate sustainability report, its assurance, the double68materiality analysis and the audit evidence are theirs**; here the technical datum that feeds it69and its method), `local-inference-standards` and `mlops-standards` (**the energy cost of training70and inference — which model, which quantisation, which batch, which accelerator — is theirs**;71here how that consumption is converted into gCO2e and with what uncertainty),72`performance-engineering-standards` (**already written**: **the methodology of measuring and73optimising — profiling, load generator, statistics, experiment reproduction — is theirs, without74exception**; here **the carbon metric** that couples to it. Corollary: *a performance optimisation75is validated with their method, not mine*; this skill does not re-decide how anything is76profiled), `opensource-licensing-standards` (**the licence of carbon measurement tools is governed77by that skill** — and there is a reason: grid intensity data has terms of use ranging from78CC BY 4.0 to "non-commercial", §2).7980## 2. Default decisions8182> Verify the latest version on the web before fixing it in a real project (§8).8384| Area | Default | Reason / justifiable alternative |85|---|---|---|86| Software metric | **SCI** — `SCI = (E × I + M) per R` (verbatim from the GSF) | **It is a *rate*, not a total**: that is why it cannot be reduced by growing less or by buying anything. It is the only property that makes it useful for engineering |87| Reference standard | **ISO/IEC 21031:2024** (SCI) | The GSF describes it as "The only ISO-accredited carbon measurement standard for software". Verify the edition in force (§8) |88| Corporate accounting framework | **GHG Protocol** (Corporate Standard + Scope 2 Guidance + Scope 3 Standard) | It is the language CSRD, CDP and SBTi require. **It is not interchangeable with SCI** (§3.1) |89| Scope 2 | **ALWAYS report both: *location-based* and *market-based*** | CSRD requires both, and **the difference between them is the direct measure of your potential greenwashing** (§3.6). Publishing only the *market-based* one is alarm signal number one |90| Grid intensity data | **Ember** (CC BY 4.0) as the redistributable base; **Electricity Maps** or **WattTime** for hourly granularity | Ember is open and clearly licensed, but **monthly/annual**: it cannot decide *at what hour*. The other two: free tier **for a single zone**, and **non-commercial** in the case of Electricity Maps (§2 of `opensource-licensing-standards`) |91| Average vs. marginal signal | **Average for accounting; marginal (MOER) for load-shifting decisions** | **They are not interchangeable and confusing them is the most common error in the domain.** The average answers "how much did what I consumed emit"; the marginal, "how much does it change if I consume more or less right now". Using the average to justify a load shift is an invalid result |92| Host energy measurement | **RAPL / `powercap`** via Kepler or Scaphandre | It is the only thing available without a BMC. **It is the *package*, not your process**: attribution to a container or process is an **allocation model**, not a measurement (§4.2). Sampling ≥10 ms: below that you increase cost without improving accuracy |93| Physical machine energy | **Redfish / BMC / metered PDU** where access exists | It is the only real measurement of the machine. **In public cloud you do not have it**, and that is the hard limit on everything else |94| Kubernetes tool | **Kepler** (CNCF sandbox, Apache-2.0), **≥ 0.10.0** | 0.10.0 is a **complete rewrite** that dynamically discovers the structure of the host's power meter instead of assuming a fixed RAPL topology — the previous design **attributed data to a non-existent reality**. The 0.9.x line is **frozen**: no fixes, no features. **The migration is not transparent** |95| Multi-cloud estimation | **Cloud Carbon Footprint** (Apache-2.0) only for **normalised internal comparison** | It uses average constants: **it estimates, it does not measure**. And its release cadence is low (the coefficients repository is archived). **Do not use it as a source for a regulated report** |96| Cloud data for an external report | **The provider's own tool** | It is the only one the provider backs. Verify per provider whether the datum is **third-party verified** (§3.6): as of August 2026 not all are |97| Hardware lifetime in the calculation | **Always declare the assumed one** (4-5 years is usual; CCF assumes 4) | **Changing 4 for 6 years alters the result more than any code optimisation.** If it is not declared, the figure is not interpretable |98| Offsets | **Outside the reduction calculation** | They are reported **separately and afterwards**, never subtracted from the gross figure. See §7 |99100## 3. What can be measured, what is estimated and what is not known101102### 3.1 SCI: a rate, and the difference with corporate accounting103104`SCI = (E × I + M) per R`, where **E** = energy consumed, **I** = carbon intensity of that105energy, **M** = embodied emissions of the hardware, **R** = functional unit.106107Three operational consequences that must be understood before using it:1081091. **It is a rate, and that is deliberate.** It does not drop because the business shrinks, nor110 because you buy certificates. It only drops if you do **more work with less**, or the same111 work with cleaner energy. **It is the only metric in this skill that an engineering team can112 move.**1132. **The functional unit `R` is the decision that determines whether the metric is useful.** It114 must be something the team *produces*: request, active user, transaction, *build*, token,115 training job. **`R` = "per server" or "per month" turns SCI into a total in disguise and116 renders it useless.** It is chosen once, documented and **not changed without recalculating117 the historical series** — changing `R` halfway through is the cleanest way to manufacture an118 improvement that does not exist.1193. **SCI uses a *consequential* approach** — quantifying the marginal change a decision causes —120 as opposed to the **attributional** approach of corporate accounting, based on average data.121 **An SCI and a GHG inventory do not add up, do not compare and do not validate each other.**122 Presenting them as if they were the same figure is a method error, not a rounding one.123124**Normative status**: published as **ISO/IEC 21031:2024**. **Declared discrepancy**: the GSF page125places the ISO accreditation in **April 2024**, while other sources give publication in **March1262024** and its adoption in **May 2024**; the GSF specification was at **v1.1** (Oct 2024). The127three data points coexist in different sources. **Before citing a date in a formal document,128verify in the ISO catalogue** (§8).129130### 3.2 GHG Protocol: where the impact is and where the uncertainty is131132- **Scope 1**: direct combustion. In IT, practically only backup generators and leaked133 refrigerants. **Marginal, and well measured.**134- **Scope 2**: purchased electricity. **Two mandatory and non-equivalent methods**:135 *location-based* (the real intensity of the grid where you consume) and *market-based* (reflects136 the certificates, GOs and PPAs contracted). **Well measured and easy to dress up** (§3.6).137- **Scope 3**: everything else in the value chain — **hardware manufacturing, the cloud services138 you buy, the full life cycle of the equipment, your users' devices**.139140**In IT, scope 3 concentrates at once almost all the impact and almost all the uncertainty, and141that is no coincidence: it is the same fact seen twice.** It is large because it includes142everything you do not control, and it is uncertain **precisely for that reason**: it depends on143manufacturer data with different methodologies, on average sectoral emission factors, and on144economic *input-output* models that convert euros spent into kg of CO2e with enormous error145margins. A company reporting scope 3 to two decimal places does not mean it knows it to two146decimal places.147148**Hard rule**: **a scope 3 figure is always accompanied by its calculation method** (process-based149LCA, extrapolation, category average, or economic *input-output*) and **by the associated150uncertainty**. Without that, it is not a datum: it is an estimate presented as a datum. And a151prohibition follows: **never compare two scope 3 figures calculated with different methods** —152the difference you see will be the difference between the methods, not between the companies.153154**Ongoing revision of the Scope 2 Guidance (2015) — it affects decisions you are taking today.**155Verified status: the public consultation opened on **20 Oct 2025**, closed on **31 Jan 2026** with156more than **400 responses**, and a **second consultation during 2026** is expected with **final157publication planned for 2027** (some secondary sources say **2027-2028** — **declared158discrepancy**). The draft **keeps both methods** and adds to the *market-based* one: **hourly159matching** of contractual instruments, a **deliverability requirement** (a credible geographical160link with the generator) and a complementary metric of **marginal emissions impact**. The161independent board approved taking it to consultation by **10-1** on both methods. It includes162exemptions for small organisations (**whose definition is still not settled**), a grandfathering163clause for existing contracts and phased implementation.164165**Consequence for today, and this is the actionable part**: **annual certificate matching has a166known expiry date**. A PPA or a certificate portfolio that only balances in the annual total **is167going to stop supporting a clean energy claim**. If you are going to sign a multi-year energy168contract in 2026, **assess it against the hourly criterion, not the current one**. And do not169confuse scopes: this **changes the accounting, not the procurement objective**; it does not imply170an hourly matching target next year.171172### 3.3 Embodied vs. operational footprint: the counter-intuitive consequence173174The split between **embodied emissions** (manufacturing, transport, end of life) and175**operational** ones (electricity in use) is the most frequently misquoted datum in the domain,176because **there is no single number**: there is a range that depends on three variables that are177almost never declared.178179What is documented, with its source and its method:180181- A systematic study (SCARIF) compiled **96 product footprint reports from Dell, HP and182 Lenovo**, for servers published **between 2014 and 2022**, all of them produced with the183 **PAIA** tool flow. Result for the **manufacturing phase** over the total life cycle:184 **Dell 9.5%-27.7%; HP 5.4%-28.4%; Lenovo 2.9%-59.5%**.185- A 2025 study on AI hardware, *cradle-to-grave*, with a lifetime of **4-5 years**, gives the186 operational complement: **70%-90%** (2 Dell servers), **66%-94%** (2 HP),187 **39%-97%** (2 Lenovo).188- The extreme case published by the manufacturer itself: a Dell rack server with189 **5,960 kg CO2eq of use phase, more than 90% of the total** over 4 years of continuous190 operation.191192**The three variables that produce that range — and they are the three that must always be193declared:**1941951. **Grid carbon intensity.** On a very clean grid, **the proportion inverts**: the literature196 notes that with wind electricity the embodied fraction of an x86 processor would move to around197 **80%**. **In a decarbonised region, your problem is manufacturing, not consumption.** It is198 exactly the opposite of what the usual discourse assumes.1992. **Configuration.** In the Dell R740 LCA, **close to 80% of the embodied footprint is200 attributed to the SSDs**, and it grows linearly with capacity. **Oversizing storage is an201 embodied carbon decision, not a cost one.**2023. **Assumed lifetime.** Cloud Carbon Footprint assumes **4 years**. Changing that assumption203 moves the result more than any optimisation you are going to do.204205And end of life is small: **end-of-life processing does not usually exceed 5%** of the full206cycle, and Dell's LCA estimates that recycling reduces the embodied footprint by around **1.8%**.207**This is not an argument against recycling** — recycling matters for critical raw materials and208toxicity, not for CO2e (§3.7) — it is an argument against **presenting recycling as a carbon209lever**, which is where most reports end up.210211**The counter-intuitive consequence, and it is the most actionable conclusion in this skill:**212**extending equipment lifetime usually weighs more than optimising its consumption.** The embodied213footprint is a **one-off payment** amortised over the life of the equipment: going from 4 to 6214years reduces the annualised embodied portion by **a third**, without writing a line of code and215without buying anything. No energy efficiency optimisation you are going to achieve comes close to216that magnitude. **The exception that must be checked, not assumed**: if the new equipment is217substantially more efficient **and** you operate on a dirty grid, the swap may pay off. It is a218concrete calculation — annualised embodied of the new equipment vs. excess operational of the old219one — and **it must be done, not invoked**. On a clean grid it almost never comes out in favour of220renewing.221222**Method trap that invalidates entire reports**: **LCA** (ISO 14040/14044) allows **amortising**223the embodied footprint over the lifetime of the functional unit; the **GHG Protocol Corporate224Standard does NOT allow amortising** capital goods emissions over the life of the hardware. **The225same fleet produces two different figures and both are correct within their framework.** Mixing226them — the usual practice — produces a number that means nothing. Always declare which framework227you are in.228229### 3.4 The real order of the levers230231By decreasing impact and increasing engineering cost. **The order is the rule; skipping it is the232prohibition in §7.**2332341. **Switch off the idle.** Non-production environments outside working hours, orphan instances,235 unattached volumes, reserved public IPs with no use, load balancers with no *backend*, test236 clusters from two quarters ago. **Exact and verifiable reduction: 100% of what they were237 consuming.** It is the only lever with a result that requires estimating nothing. The inventory238 is literally the same one `finops-standards` uses; **it is done once and serves both**.2392. **Right-size and consolidate.** A server at 10% utilisation consumes a very high fraction of240 its maximum power: **power is not proportional to load**, and that is why consolidating two241 machines at 20% into one at 40% saves real energy and **avoids one unit of embodied242 footprint**, which is the big saving. Utilisation is the most powerful carbon lever that exists243 in `kubernetes-standards`.2443. **Extend hardware lifetime** (§3.3). Cheap, measurable and among the highest in magnitude.2454. **Choose the region.** The difference in carbon intensity between regions of the same provider246 is **more than an order of magnitude** between the best and the worst. It is a deployment247 decision with almost zero cost — **with the constraint that the region is also a decision about248 latency, data sovereignty and cost**, and those three rule over this one.2495. **Choose the hour** (*carbon-aware scheduling*). Applies **only to deferrable load**: *batch*,250 training, nightly *builds*, compactions, backups. **It does not apply to interactive load**,251 and proposing it for interactive load is the classic error. **It is decided with the marginal252 signal, not the average one** (§2). And its benefit is **estimated**; do not declare it as253 measured.2546. **Code efficiency.** **Only when the scale justifies it.** A service at 100 rps does not255 justify a rewrite for carbon: the carbon of the engineering work and of the CI hours exceeds256 the saving. At a scale of millions of requests, it does. **The threshold is calculated, not257 intuited**, and the methodology for measuring the improvement belongs to258 `performance-engineering-standards`, without exception.259260**PUE is not in this list**, and that is intentional: **PUE does not measure your software**261(§4.1).262263### 3.5 FinOps and carbon: they correlate, they are not the same metric264265They correlate because they share levers: **switching off the idle lowers both, always**;266right-sizing too. That is why the inventory, tag-based allocation and idle resource detection267**are shared with `finops-standards` and not duplicated**.268269**But they diverge, and it must be named with concrete cases:**270271- **Reserved instances and savings plans**: they reduce cost **and do not change a gram of272 CO2e**. It is the purest divergence there is: **pure discount with no physical effect**. A 90%273 commitment coverage is excellent FinOps news and **a non-news** for carbon.274- **Spot instances** are much cheaper **and can worsen carbon**: an interruption forces work to be275 re-run, and **repeated work is repeated energy**. Cheap ≠ efficient.276- **Placing load in the cleanest region** may be **more expensive** than the cheap region, and277 also have worse latency. There the three things diverge at once.278- **Shifting load in time** to catch the clean window may fall into a band of high energy price or279 high provider tariff.280- **Extending hardware life** reduces carbon and **may increase operational cost**: old equipment281 consumes more per unit of work, takes up more rack and fails more.282- **New and more efficient hardware** improves cost per unit of work **and adds a new embodied283 footprint all at once** (§3.3).284285**Arbitration rule**: when cost and carbon diverge, **no metric wins by default**. **Both figures286with their method** are presented and a human decides with business judgement. And the287corresponding prohibition: **a cost saving is not presented as if it were a carbon saving**, nor288the other way round. They are two numbers and both are stated.289290### 3.6 Greenwashing and creative accounting291292The four patterns you have to be able to detect, because you will find them **in your own293organisation** before you find them elsewhere:2942951. **Offsetting instead of reducing.** An offset is a financial transaction over a third party's296 emissions; **it does not reduce a single gram of yours**. It is reported **separately and297 after** the gross reduction figure, never subtracting from it. **Hard prohibition in §7.**2982. **"100% renewable" by certificates.** Buying enough GOs/RECs to cover annual consumption allows299 reporting zero in *market-based* **while the grid feeding you burns gas at three in the300 morning**. It is accounting-correct today and **it is exactly what the Scope 2 Guidance301 revision wants to fix with hourly matching and deliverability** (§3.2). **The *location-based*302 one is the one that cannot be dressed up by buying anything.** Rule: **report both and publish303 the difference**; that difference is the honest metric of how much of your "zero" is contract304 and how much is physics.3053. **Moving system boundaries.** Migrating to the cloud "reduces" your scope 2 because **it turns306 it into someone else's scope 3** — electricity consumption has not changed; it has changed box.307 Same with outsourcing. **A boundary change is not a reduction, and presenting it as one is the308 most common form of involuntary greenwashing.**3094. **Figures without method.** A reduction percentage with no baseline, no boundary and no method310 is not comparable even with its own historical series.311312**Why cloud providers' data is NOT comparable with each other.** Verified as of August 2026:313314| Provider | What it publishes | Restrictions that prevent comparison |315|---|---|---|316| **AWS** | **AWS Sustainability console** (announced 31 Mar 2026), with **MBM and LBM**, broken down by region, service and scope 1/2/3. Methodology based on GHG Protocol and ISO 14064, with ICT sectoral guidance. Scope 3 (Oct 2025) covers FERA, hardware, buildings, equipment and transport; hardware is estimated with **four different routes** (process LCA, extrapolation, category average, economic *input-output*). Programmatic API (`sustainability`, `get_estimated_carbon_emissions`) and `CARBON_EMISSIONS` table in Data Exports | **The *Customer Carbon Footprint Tool* is deprecated on 30 Jun 2026**: any dashboard or script pointing at it stops working. Service granularity historically limited (EC2, S3, CloudFront; the rest aggregated into "Other"). **Four calculation routes for the same scope 3 means two of your services may not be comparable with each other** |317| **Google Cloud** | **Carbon Footprint**, following GHG Protocol; allocates its scopes 1, 2 and 3 to customers by usage; per-project data via BigQuery | **Customer-specific data is NOT verified or assured by a third party.** And starting from the **January 2026** data it changed the model for allocating to services the AI inference emissions previously unallocated: **the reported figures go up without anything having changed in your usage** — a series break that has to be annotated in the baseline |318| **Microsoft Azure** | **Emissions Impact Dashboard**, with MBM and LBM | Methodology less accessible than Google's (PDF versus web documentation) |319320**Hard rule, and it admits no exception**: **do not compare carbon figures across providers.**321The system boundary, the customer allocation method, the treatment of scope 3, the temporal322granularity, the publication lag and the independent verification status all differ. The only323defensible comparison across providers is **with a third-party tool applying the same model to all324of them** (Cloud Carbon Footprint) — and then **you are comparing the model, not reality**, and it325has to be said that way in the report. The **intra-provider comparison over time is valid**,326provided you annotate series breaks such as Google's of January 2026.327328### 3.7 E-waste and life cycle329330- **Hierarchy, in this order and with no skips**: *do not buy* > **extend** (§3.3) > **reuse**331 (sale or donation with certified erasure) > **refurbish** > **recycle** > discard.332 Recycling is the **penultimate** resort, not the first, and its main benefit is the recovery of333 **critical raw materials and the control of toxics**, not CO2e (§3.3).334- **Equipment decommissioning**: certified erasure or destruction with evidence — it is a security335 requirement **before** a sustainability one, and that is why the criterion is governed by336 `linux-hardening-standards` / `grc-compliance-standards`; here only the requirement that337 **certified erasure is the route that enables reuse**, instead of the shredder by default.338- **Recycler chain of custody**: authorised operator and documentary traceability. Without a339 treatment certificate, **waste export becomes your legal problem**, nobody else's.340- **Procurement**: demand the manufacturer's **product footprint (PCF)** with its methodology, and341 repairability and spare-part availability requirements in the tender. **Procurement is the only342 moment when you can influence the embodied footprint** — afterwards it is already spent.343344## 4. Measurement: what is a datum and what is an estimate345346### 4.1 Facility metrics, and why PUE is not enough347348**PUE** (ISO/IEC 30134-2) compares the total power of the facility with the power delivered to the349IT equipment. **It measures the data centre, not your software**, and this is not an external350criticism: **it is in the standard itself**, verbatim:351352> "In order to determine the overall resource effectiveness or efficiency of a data centre, a353> holistic suite of metrics is required."354355Four limits to bear in mind before citing a PUE:3563571. **A server at 5% utilisation and another at full useful load are identical for the metric.**358 IT consumption is the **denominator**, and the standard does not assess whether that359 consumption does anything useful. **An excellent PUE is compatible with total waste.**3602. **The series sets no limits or targets** for any KPI, nor does it contemplate aggregating361 several into an overall score. Citing a PUE as a sustainability grade is a use the standard362 explicitly does not endorse — even though other schemes (EN 50600-4-2, the EU Code of Conduct)363 do set thresholds.3643. **The measurement categories break comparability**: PUE0 are estimates with no direct365 measurement; PUE1 measures after the UPS; PUE2 after the PDUs. **Two facilities citing "PUE" in366 different categories are not comparable** — and the category almost never appears in commercial367 material.3684. The standard deliberately avoids calling it *efficiency*: it uses **"effectiveness"**,369 reserving *efficiency* for ratios with the same units above and below.370371There is a **2026 edition** of ISO/IEC 30134-2, with guidance for mixed-use buildings (the372**mPUE** variant), updated measurement requirements and greater clarity on unaccounted energy and373on-site generation. **Verify which one is in force and which edition your regulatory obligation374rests on** (§8). For IT-side efficiency, the metrics are elsewhere in the same series (ITEUsv /375ITEEsv and the work-per-energy ones).376377### 4.2 Host measurement: what is measurement and what is allocation378379- **RAPL / `powercap`** reports energy **at package/node level**. What Kepler or Scaphandre give380 you **per container, pod or process is an allocation model** — typically proportional to CPU381 utilisation — **not a measurement**. It is stated that way in the report, always. Scaphandre and382 similar tools use ratio models with linear scaling against utilisation: **valid for internal383 chargeback and trend; invalid for attributing consumption at method or function level**.384- **Concrete warning about Kepler**: up to 0.9.x it assumed a fixed power structure (core, DRAM,385 others) that **does not correspond to the real topology of many hosts** — that is, it386 **attributed data to a non-existent reality**. From **0.10.0** it discovers the meter structure387 at runtime. **If you have 0.9.x in production, your historical series carry that bias** and are388 not comparable with the new ones. And there is published academic criticism that Kepler **"has389 not been assessed for its accuracy and therefore fitness for purpose"**: **cite it with that390 caveat, not as instrumented truth.**391- **Sampling**: RAPL readings are stable at intervals of **10 ms or coarser**; below the392 millisecond you only add overhead without gaining accuracy.393- **In public cloud there is no reliable RAPL and no BMC/Redfish access.** There **everything is394 an estimate**, and the only source defensible before an auditor is the provider's.395- **Measurement has its own energy cost.** One agent per node, with its *scrape*, its series396 storage and its dashboards, consumes. **Instrumenting more than you are going to use for397 deciding is a net loss, in carbon too.**398399### 4.3 What is required of a claim for it to be accepted400401These are the **review gates**. A sustainability claim that does not meet them **is rejected in402review, just like a test without an assertion**:403404- ❌ **No explicit baseline** (period, scope, system boundary).405- ❌ **No declared method** (SCI / GHG Protocol / LCA — and which of its routes).406- ❌ **No functional unit**, when an efficiency is claimed.407- ❌ **No source and version of the emission factor** and of the grid intensity used.408- ❌ **No declaration of whether it is measured, estimated or modelled.** Almost everything is409 estimated: saying so does not weaken the result, it makes it usable.410- ❌ **No declaration of the assumed lifetime**, when embodied footprint is involved.411- ❌ **No declaration of whether the grid signal is average or marginal** (§2).412- ❌ **With a change of functional unit, boundary or provider model mid-series**, without413 recalculating the history or annotating the break.414415## 5. Regulation and third-party data416417**This is not legal advice.** These dates and thresholds are engineering criteria for knowing418which data you have to be able to produce and when; your entity's specific obligation is419determined by qualified counsel and `grc-compliance-standards`.420421### 5.1 CSRD after the simplification package (Omnibus)422423**It changed substantially and much 2024-2025 documentation is already false.** Verified as of424August 2026:425426- The "Omnibus" directive was published in the OJEU on **26 Feb 2026** after its adoption by the427 Council on **24 Feb 2026** (Parliament had approved the agreement on **16 Dec 2025**). It is428 **Directive (EU) 2026/470**, in force since **18 Mar 2026**.429- **Much raised thresholds**: from financial year **2027** (report in **2028**) CSRD applies to430 large listed EU companies, EU companies with **more than 1,000 employees and more than €450M of431 net turnover**, and non-EU companies with **more than €450M** of EU turnover with a subsidiary432 or branch exceeding **€200M**. Listed SMEs and financial holding companies are **exempt**.433- **Around 90% of the companies previously in scope (some 42,000) fall outside.**434- **Limited assurance**: retained; the planned move to reasonable assurance is **removed**.435 Sectoral ESRS are **dropped**. The obligation to prepare a climate transition plan compatible436 with the Paris Agreement **disappears**.437- **Transposition**: **19 Mar 2027** for the amendments to the Accounting Directive/CSRD and438 **26 Jul 2028** for the CSDDD. There is a threshold review clause.439440**Engineering consequence, and it is the only one that matters here**: **it is very likely that441your organisation has fallen out of scope**. That **does not remove the need for the datum**: it442still arrives via **the value chain** (your in-scope customers will ask you for it as their scope4433), via public procurement, via financing and via the EED (§5.2), which **does not depend on444CSRD**. **Do not dismantle the instrumentation because the reporting obligation has fallen away**:445what changed is who signs the report, not who needs the number.446447### 5.2 Data centres: the EED and the EU reporting scheme448449This obligation **was not touched by the Omnibus** and it is the one that most directly affects450whoever operates their own infrastructure.451452- Basis: **Energy Efficiency Directive (EU) 2023/1791** and **Delegated Regulation (EU)453 2024/1364** (adopted in March 2024, **in force on 6 Jun 2024**), the first phase of the Union's454 common data centre rating scheme.455- **Threshold**: every data centre with **installed IT power ≥ 500 kW** reports **annually** to456 the **European Database on Data Centres**, through each Member State's national system. Defence457 and civil protection are exempt. It covers **enterprise, *colocation* and *co-hosting***458 centres.459- **Deadlines**: the first report (year 2023) was due on **15 Sep 2024**; **from 2025 the deadline460 is 15 May** of the year following the one reported — **15 May 2026 for calendar year 2025**.461- **Content**: **24 data points** on energy and sustainability, ICT capacity and traffic. Four462 indicators are calculated and published: **PUE, WUE, ERF and REF**. **The ICT equipment report463 concerns only equipment installed after 6 Jun 2024**.464- **What is coming**: a **second delegated regulation in June 2026** is expected with the formal465 rating and labelling scheme; and **from 15 Aug 2027**, and annually, the European database will466 automatically generate an **electronic label** for the centres that have reported, valid from 15467 August to 15 August. **Verify (§8): these are expected dates.**468- **Declared real friction**: at the start of 2025 only a few Member States had implemented the469 national reporting system (Germany and Austria among them). **Check the one in your jurisdiction470 before assuming a channel exists.**471472### 5.3 Ecodesign, waste and repair473474- **Regulation (EU) 2019/424** — ecodesign requirements for servers and data storage products:475 minimum power supply and active state efficiency, material efficiency (disassembly of certain476 components) and operating condition class information. **It is under revision and a revised477 version is expected in 2026**; the known draft **removes exemptions** for *server appliances*,478 large servers and fully fault-tolerant servers. **Verify before writing a procurement tender**479 (§8).480- **WEEE (Directive 2012/19/EU)** — under revision. The Commission published its evaluation on481 **2 Jul 2025** with five major shortcomings; a **formal proposal is expected in Q3 2026** within482 the Circular Economy Act, with the possibility of **upgrading it from a Directive to a483 Regulation** (direct applicability, no transposition). **Gap: the final legal form is not484 decided — do not take it for granted** (§8).485- **Right to repair — Directive (EU) 2024/1799**: obligations applicable in the EU from486 **31 Jul 2026**. It affects specified product categories (spare-part availability and repair487 information) and repairability-oriented design. **Check whether your equipment falls in scope488 before invoking it.**489490### 5.4 Grid intensity data: licence before integration491492| Source | Granularity | Signal | Terms (verify, §8) |493|---|---|---|---|494| **Ember** | Monthly / annual, 215 countries | Average | **CC BY 4.0**, open and redistributable. Own REST API. **The only one with no practical restriction for commercial use** |495| **Electricity Maps** | **Hourly, real time**, 200+ zones | **Average** (not marginal) | Free tier: **a single zone**, **50 requests/hour**, **non-commercial use**, **no forecast**. Extended academic access with an institutional email |496| **WattTime** | Hourly | **Marginal (MOER)** | Free tier: **one region**. The absolute MOER is free only in `CAISO_NORTH`; the rest requires a subscription. Coverage extended to ~210 countries |497498**Documented method warning**: it was reported against the *Carbon Aware SDK* that it documented499providing "marginal intensity" when **Electricity Maps delivers an average signal**. **Verify500which signal your provider gives you before building a decision on top of it**: the library's501label is no guarantee.502503**Operational rule**: the licence of these sources is decided with504`opensource-licensing-standards`. A **non-commercial** free tier in a production service is a505licence breach, not a billing detail — **and it is exactly the kind of case §3.6 of that skill506documents**.507508## 6. Operation and observability of the metric509510- **A time series, not an annual report.** Carbon is instrumented like any other signal: it is511 exported to the same stack as `observability-standards`, with the same retention and the same512 allocation tags that `finops-standards` uses. **A datum that only exists in an annual PDF has513 changed no decision.**514- **Shared tagging, not duplicated.** Carbon is allocated with **exactly the same** tag scheme as515 cost. Two parallel taxonomies guarantee that neither balances.516- **Minimum dashboard, and five things are enough**: kWh per environment; *location-based* and517 *market-based* gCO2e separately; SCI per functional unit; **idle resource inventory**; average518 fleet utilisation. Everything else is decoration until somebody uses it to decide.519- **Alert on the actionable**, which in this domain means **one thing**: idle or underused520 resources appearing. Alerting on absolute gCO2e produces noise: it goes up when the business521 grows, and that is not an incident.522- **Series breaks with an owner**: provider model change (Google, Jan 2026), tool change (Kepler523 0.9→0.10), emission factor change, assumed lifetime change. **They are annotated in the series524 itself**, not in an email. 525526…(truncated)