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Second-Party Opinion Download

Project Details

Project

eStruxture Data Centers Green Second Party Opinion (2025)

Client

eStruxture Data Centers

Project Type

Green Bond/Loan

Industry Group

Technology Hardware

Use of Proceeds

Energy efficiency; Water/waste water management; Eco-efficient products; Renewable energy;

Location

Canada

Evaluation Date

May 2025

Evaluation Summary

Sustainalytics is of the opinion that the eStruxture Green Finance Framework is credible and impactful and aligns with the four core components of the Green Bond Principles 2021 and the Green Loan Principles 2025. This assessment is based on the following:

USE OF PROCEEDS

The eligible categories for the use of proceeds – Energy Efficiency, Renewable Energy, Sustainable Water and Wastewater Management, Eco-efficient Products, Technologies and Processes – are aligned with those recognized by the Green Bond Principles and the Green Loan Principles. Sustainalytics considers that investments in the eligible categories will lead to positive environmental impacts and advance the UN Sustainable Development Goals, specifically SDGs 6, 7 and 12.

PROJECT EVALUATION AND SELECTION

eStruxture’s Green Finance Committee will evaluate and select eligible projects or assets in accordance with the Framework’s eligibility criteria. The committee, headed by the Senior Vice President of the Sales and Marketing department and composed of representatives from the Finance, Operations, Product, Engineering, and Construction departments, will also be responsible for assessing the environmental and social risks associated with the financed projects, and adopting internal processes to address such risks. Sustainalytics considers the project selection process in line with market practice.

MANAGEMENT OF PROCEEDS

eStruxture will be responsible for tracking and managing the proceeds using the Company’s Green Finance Register. eStruxture will allocate proceeds to the eligible projects within 36 months of issuance, where feasible. Pending allocation, eStruxture will temporarily hold unallocated amounts in cash or cash equivalents or use them to repay outstanding debt that is not associated with carbon intensive activities. This is in line with market practice.

REPORTING

eStruxture commits to report on allocation of proceeds on an annual basis until full allocation. Allocation reporting will include amounts allocated to eligible projects and the balance of unallocated amounts. In addition, eStruxture intends to report on relevant impact metrics. Sustainalytics views eStruxture’s allocation and impact reporting as aligned with market practice.

https://mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com/docs/default-source/spos/estruxture-green-finance-framework-second-party-opinion-(1).pdf?sfvrsn=89e40946_1