EU Taxonomy Regulation
Taxonomy: Articles 16-18 Enabling Activities, DNSH and Minimum Safeguards

EU Taxonomy Regulation TAXO-Art.17: Do No Significant Harm (DNSH) (Taxonomy Article 17)

Article 17 'do no significant harm' (DNSH) test: an economic activity is considered to significantly harm an environmental objective where (a) for climate change mitigation - it leads to significant GHG emissions; (b) for climate change adaptation - it leads to an increased adverse impact of the current climate + expected future climate on the activity itself or on people / nature / assets; (c) for water + marine resources - it is detrimental to the good status / good ecological potential of water bodies or to the good environmental status of marine waters; (d) for circular economy + waste prevention + recycling - it leads to significant inefficiencies in the use of materials + direct + indirect use of natural resources / non-renewable energy + a significant increase in the generation + incineration + disposal of waste; (e) for pollution prevention + control - it leads to a significant increase in the emissions of pollutants into air + water + land; (f) for biodiversity + ecosystems - it is significantly detrimental to the good condition + resilience of ecosystems + to the conservation status of habitats + species, including in protected areas. The DNSH test is operationalised via specific DNSH criteria in the Climate Delegated Act + Environmental Delegated Act Annex points (typically 'DNSH 1' through 'DNSH 6' per environmental objective). DNSH is a HARD GATE - failing DNSH on any objective fails the four-part Article 3 test entirely.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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  • SFDR-Art.2(17)-DNSH Do No Significant Harm (DNSH) test for sustainable investments (Article 2(17))

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Other controls in Taxonomy: Articles 16-18 Enabling Activities, DNSH and Minimum Safeguards

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