Executive Summary: The “Do No Significant Harm (DNSH)” criteria: Practical insights
The Do No Significant Harm (DNSH) principle represents a safeguard against new investments with environmentally counterproductive ef fects that could undermine the EU’s climate and environmental objec tives. It was first defined under the EU Taxonomy Regulation (Regulation (EU) 2020/852). In Article 17, the regulation sets out criteria for each cli mate and environmental objective according to which economic activi ties are considered to cause significant harm. Based on this, the EU Tax onomy Delegated Regulations1 define specific DNSH criteria per economic activity, alongside the technical screening criteria for substan tial contribution. Next to the assessment of whether economic activities are associated with significant harm to any of the EU Taxonomy’s envi ronmental objectives, the DNSH criteria also support the early identifica tion of potential climate and environmental risks and possibly conflict ing environmental objectives.
- Herausgeber:
- Umweltbundesamt GmbH
- Ausgabejahr:
- 2026
- Ausgabeort:
- Wien
- Format:
- Download
- Kategorie:
- Green Finance
- Seitenanzahl:
- 17