Tiaki & Smart!Rem embarked on a transformative journey

In an increasingly competitive world, boutique firms are looking for new ways to grow and differentiate themselves from their peers. In this context, agile collaboration is key.

Sustainable Data Centers are here!

Data Centers · DCs are among the most rapidly expanding real asset investments, facing unique ESG challenges that can significantly impact long-term performance.

The collaboration Tiaki & Smart!Rem brings together a powerful team of Senior Experts in ESG & Sustainability:

Félix Gonzalo: Digital Transformation, Climate Risk, Sustainable Finance

David García: ESG, BREEAM ES In-Use, DCD EnergyPro, GRESB, NZC, Sustainable Finance

Rosa María Sánchez: ESG, LEED, SDEA, GRESB

We are also Energy & Carbon Experts and Building Energy Modelers with a strong foundation in ASHRAE Standards, quality checks and best practices in: Photovoltaic · PV, Hydrogen · H2, Battery Energy Storage System · BESS

Our value is to know and manage the applicable legislation and newest ESG Frameworks, is to have track-record and to be able to co-develop the best Roadmap for the Client.

This enables us to leverage strengths through knowledge sharing and developmental strides, allowing us to forge the best ESG & Sustainability Advisory for Data Centers.

Following conversations with Clients looking for support with integrating ESG Principles into their DCs Portfolio, we have developed an Ad-hoc Consultancy Offering:

Smart!Rem collaboration in DC Ecosystem

IBM ⦁ Schenider Electric ⦁ OVHcloud

BOSCH ⦁ EXERTHEM

Data Centers · DCs are essential for modern society, powering the digital services we use, enhancing cyber security and enabling the digital transformation of all sectors. The future of DCs promises a vibrant landscape, filled with innovation, efficiency, resilience & social impact.

Data Centers in Numbers:

• 10,283 DCs listed, from 169 countries Worldwide

• 173 DCs listed, from 31 markets in Spain

• 115 DCs listed, from 24 markets in Switzerland

ESG must be part of the DCs operations

ESG at DCs has become a focal point for industry leaders, emphasizing the importance of Sustainability practices in Technology. As digital demand surges, so does the resource footprint of the infrastructure powering it:

• The main concerns are around energy-water usage, as well as the associated carbon emissions.

• Other environmental factors include the footprint of materials and the credentials of the Supply Chain responsible for delivering and maintaining new DCs.

Reputation is at stake here, as the Investors that DCs Developers and Operators rely on are increasingly applying stringent ESG criteria when making decisions about allocating their capital.

Investors must adapt to new regulatory landscapes, integrate advanced due-diligence, and balance growth with ESG responsibility to ensure long-term success in this critical sector.

As the industry evolves, early adopters stand to gain a competitive advantage in an increasingly sustainability compliance-and disclosure-focused market.

From Risk to Resilience!

ESG Strategy & Digital Transformation

The Environmental impacts of DCs and their associated digital infrastructure, can be challenging to manage. Doing so requires a strategy that spans all facilities and IT operations and addresses other Social and Governance requirements of asset owners and operators.

We guide you in the discovery of where your Data Center stands on the ESG Principles, and co-develop a Strategy & Framework contributing to your Digital Transformation:

Mandatory requirements aligned with new regulations:

• Ecodesign requirements for servers and data storage products EU 2019/424. Mandatory

• Energy Efficiency Directive · EU EDD (EU/2023/1791) Mandatory, comes into force15th May 2026 Art. 11: Energy Management Systems (EMS) · Energy Audits

• Energy Performance of Buildings Directive · EPBD

• Reglamento de Seguridad para Instalaciones Frigoríficas · RSIF

Best Sustainability practices from industry standards like:

• EU Code of Conduct (CoC) / EN 50600-2-5:2021: Voluntary but mandatory to comply w/ EU Taxonomy. Implement energy-saving best practices, such as efficient cooling systems, server optimization, and regular energy performance reviews.

• Climate Neutral Data center Pact · CNDCP: A pledge of European cloud infrastructure and data center players aiming to achieve climate neutrality by 2030.

• WGBC, UK NZC, ASHRAE 90.4-2022, LEED, BREEAM

Top 5 Key Performance Indicators · KPIs

1. Power Usage Effectiveness · PUE: Measures the DC energy efficiency.

2. Water Usage Effectiveness · WUE: Measures the water used per unit of IT equipment energy.

3. Energy Reuse Factor · ERF: Measures the energy used reused outside the DC’s primary operations.

4. Renewable Energy Factor · REF: Measures the percentage of renewable energy used.

5. Carbon Usage Effectiveness · CUE: Measures the carbon emissions relative to IT energy consumption

Emerging Sustainability Metrics:

• Cooling Efficiency · CER: Metrics related to how effectively the DC manages thermal loads and maintains temperature.

• IT Equipment Energy Efficiency/Utilization for Servers · ITEEsv/ITEUsv

Efficient data collection is crucial for ESG Monitoring, we’ve met with leading DC Infrastructure Management · DCIM software manufacturers to research their solutions.

The cornerstone of our approach is Automation!

Building Certification

⦁ LEED Certification: BD+C & O+M: Data Centers

⦁ Certified Energy Efficient DC Award · CEEDA

⦁ Swiss Datacenter Efficiency Association · SDEA Label

Sustainability Reporting & Benchmark

We reduce Sustainability Reporting burden and streamline the Assessment for the Global Real Estate Sustainability Benchmark · GRESB, by identifying overlap areas with ESG Frameworks and Building Certifications

ESRS & CSRD Advisory

EU EDD / CNDCP Reporting

GRESB Interoperability

GRESB Data Center Advisory

In 2026, GRESB & Infrastructure Masons · iMasons plan to introduce a new Data Center Assessment - the world’s first global Sustainability Benchmark tailored to DCs.

This will provide Investors and Managers with trusted, comparable metrics and insights to enable more informed capital allocation, risk assessment & due-diligence.

Risk Management & Sustainable Finance

Strategic Debarbonisation Plan · SDP

ESG Due-Diligence · DD

EU Taxonomy & SFDR Advisory

To align with the EU Taxonomy & SFDR Art. 8, DCs must:

⦁ Adhere to the EU CoC / EN 50600-2-5:2021

⦁ Perform a Climate Risk Vulnerability Assessment · CRVA: Assess flooding, overheating, and power disruptions risks, and develop strategies to increase resilience.

⦁ Calculate the Global Warming Potential · GWP: Measure total operational carbon impact, including emissions from energy use, materials, & refrigerants, to guide reductions.

⦁ Implement Sustainable Water Management Plans: Optimize water use, especially in cooling systems, and ensure water discharge does not harm local ecosystems.

⦁ Facilitate the transition to a Circular Economy: Promote resource efficiency by reusing, recycling, and responsibly disposing of IT and building materials.

Our approach allows DCs Developers and Operators to stay ahead of regulatory changes, such as the upcoming EU Sustainability Rating Scheme for Data Centers, and market trends in the sector. It also positions them to make more informed investment decisions, better manage risks, and potentially access Green Financing opportunities.