Do No Significant Harm Principle

Definition

The Do no significant harm principle (DNSH) principle states (under the proposed EU Sustainable Finance Taxonomy regulation) that

• Economic activities making a substantial contribution to the first two objectives (climate change mitigation or adaptation) must be assessed to ensure they do not cause significant harm to all remaining environmental objectives
• An activity contributing to climate change mitigation must avoid significant harm to climate change adaptation and the other four environmental objectives

An activity contributing to Climate Change Mitigation must avoid significant harm to Climate Change Adaptation and the other four environmental objectives:

• Sustainable use and protection of water and marine resources
• Transition to a circular economy, waste prevention and recycling
• Pollution prevention and control
• Protection of healthy ecosystems