This Recommendation provides general principles to evaluate the carbon footprint of servers, a product category characterised by continuous operation, power consumption that varies significantly with load levels, integrated cooling subsystems, and a use phase that typically dominates the total life cycle emissions. In the context of environmental impact assessment where continuous improvements are searched, this Recommendation aims to improve the accuracy, consistency and transparency of carbon footprint assessments for such products. The Recommendation establishes a guideline tailored to servers, including guidance on server‑specific aspects such as the contribution of high‑impact components, the modelling of use‑phase electricity consumption under different load levels, the handling of extended operating lifetime through refurbishment and reuse in secondary markets, and end‑of‑life treatment with emphasis on high‑value component recovery. It is intended to help stakeholders comprehensively understand carbon emissions across the entire server life cycle and to identify key mitigation strategies, from hardware design and material selection to workload optimisation and circular economy practices. The work considers relevant existing frameworks such as ITU-T L.1400-series of Recommendations (in particular ITU-T L.1410), ISO 14067, to ensure consistency with these frameworks.