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Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives (Text with EEA relevance)

Type Delegated Regulation

Publication 2021-12-09

Last updated 2026-01-01

State In force

Department European Commission, FISMA

Source EUR-Lex

articles 4

Reform history JSON API


Substantial contribution to climate change adaptation	Substantial contribution to climate change adaptation
1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity. 2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A to this Annex by performing a robust climate risk and vulnerability assessment with the following steps: (a) screening of the activity to identify which physical climate risks from the list in Appendix A to this Annex may affect the performance of the economic activity during its expected lifetime; (b) where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A to this Annex, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity; (c) an assessment of adaptation solutions that can reduce the identified physical climate risk. The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: (a) for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale; (b) for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios [^E1031] consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1032], scientific peer-reviewed publications and open source [^E1033] or paying models. 4. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1034] or rely on blue or green infrastructure [^E1035] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.	1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity. 2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A to this Annex by performing a robust climate risk and vulnerability assessment with the following steps: (a) screening of the activity to identify which physical climate risks from the list in Appendix A to this Annex may affect the performance of the economic activity during its expected lifetime; (b) where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A to this Annex, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity; (c) an assessment of adaptation solutions that can reduce the identified physical climate risk. The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: (a) for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale; (b) for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios [^E1031] consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1032], scientific peer-reviewed publications and open source [^E1033] or paying models. 4. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1034] or rely on blue or green infrastructure [^E1035] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(1) Climate change mitigation	The building is not dedicated to extraction, storage, transport or manufacture of fossil fuels. For buildings built before 31 December 2020, the building has at least an Energy Performance Certificate (EPC) class C. As an alternative, the building is within the top 30 % of the national or regional building stock expressed as operational Primary Energy Demand (PED) and demonstrated by adequate evidence, which at least compares the performance of the relevant asset to the performance of the national or regional stock built before 31 December 2020 and at least distinguishes between residential and non-residential buildings. For buildings built after 31 December 2020, the Primary Energy Demand (PED) [^E1036] defining the energy performance of the building resulting from the construction does not exceed the threshold set for the nearly zero-energy building (NZEB) requirements in national regulation implementing Directive 2010/31/EU. The energy performance is certified using an as built Energy Performance Certificate (EPC).
(3) Sustainable use and protection of water and marine resources	N/A
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	N/A
(6) Protection and restoration of biodiversity and ecosystems	N/A

Future scenarios include Intergovernmental Panel on Climate Change representative concentration pathways RCP2.6, RCP4.5, RCP6.0 and RCP8.5.

Assessments Reports on Climate Change: Impacts, Adaptation and Vulnerability, published periodically by the Intergovernmental Panel on Climate Change (IPCC), the United Nations body for assessing the science related to climate change produces, https://www.ipcc.ch/reports/.

Such as Copernicus services managed by the European Commission.

Nature-based solutions are defined as ‘solutions that are inspired and supported by nature, which are cost-effective, simultaneously provide environmental, social and economic benefits and help build resilience. Such solutions bring more, and more diverse, nature and natural features and processes into cities, landscapes and seascapes, through locally adapted, resource-efficient and systemic interventions’. Therefore, nature-based solutions benefit biodiversity and support the delivery of a range of ecosystem services (version of 4.6.2021: https://ec.europa.eu/info/research-and-innovation/research-area/environment/nature-based-solutions_en/).

[^E1035]: (⁵)

See Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: Green Infrastructure (GI) — Enhancing Europe’s Natural Capital (COM/2013/0249 final).

[^E1036]: (⁶)

The calculated amount of energy needed to meet the energy demand associated with the typical uses of a building expressed by a numeric indicator of total primary energy use in kWh/m2 per year and based on the relevant national calculation methodology and as displayed on the Energy Performance Certificate (EPC).

INFORMATION AND COMMUNICATION

8.1. Data processing, hosting and related activities

Description of the activity

Storage, manipulation, management, movement, control, display, switching, interchange, transmission or reception of diversity of data through data centres ([^E1037]), including edge computing.

The economic activities in this category could be associated with NACE code J63.1.1 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Technical screening criteria


Substantial contribution to climate change adaptation	Substantial contribution to climate change adaptation
1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity. 2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A to this Annex by performing a robust climate risk and vulnerability assessment with the following steps: (a) screening of the activity to identify which physical climate risks from the list in Appendix A to this Annex may affect the performance of the economic activity during its expected lifetime; (b) where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A to this Annex, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity; (c) an assessment of adaptation solutions that can reduce the identified physical climate risk. The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: (a) for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale; (b) for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios [^E1038] consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1039], scientific peer-reviewed publications and open source [^E1040] or paying models. 4. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1041] or rely on blue or green infrastructure [^E1042] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.	1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity. 2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A to this Annex by performing a robust climate risk and vulnerability assessment with the following steps: (a) screening of the activity to identify which physical climate risks from the list in Appendix A to this Annex may affect the performance of the economic activity during its expected lifetime; (b) where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A to this Annex, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity; (c) an assessment of adaptation solutions that can reduce the identified physical climate risk. The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: (a) for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale; (b) for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios [^E1038] consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1039], scientific peer-reviewed publications and open source [^E1040] or paying models. 4. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1041] or rely on blue or green infrastructure [^E1042] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(1) Climate change mitigation	The activity has demonstrated best efforts to implement the relevant practices listed as ‘expected practices’ in the most recent version of the European Code of Conduct on Data Centre Energy Efficiency [^E1043], or in CEN-CENELEC document CLC TR50600-99-1 ‘Data centre facilities and infrastructures - Part 99-1: Recommended practices for energy management’ [^E1044] and has implemented all expected practices that have been assigned the maximum value of 5 according to the most recent version of the European Code of Conduct on Data Centre Energy Efficiency.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	The equipment used meets the requirements laid down in Directive 2009/125/EC for servers and data storage products. The equipment used does not contain the restricted substances listed in Annex II to Directive 2011/65/EU, except where the concentration values by weight in homogeneous materials do not exceed the maximum values listed in that Annex. A waste management plan is in place and ensures maximal recycling at end of life of electrical and electronic equipment, including through contractual agreements with recycling partners, reflection in financial projections or official project documentation. At its end of life, the equipment undergoes preparation for re-use, recovery or recycling operations, or proper treatment, including the removal of all fluids and a selective treatment in accordance with Annex VII to Directive 2012/19/EU.
(5) Pollution prevention and control	N/A
(6) Protection and restoration of biodiversity and ecosystems	N/A

Future scenarios include Intergovernmental Panel on Climate Change representative concentration pathways RCP2.6, RCP4.5, RCP6.0 and RCP8.5.

[^E1040]: (³)

Such as Copernicus services managed by the European Commission.

[^E1041]: (⁴)

The most recent version of the European Code of Conduct on Data Centre Energy Efficiency is the latest version published at the Joint Research Centre European Energy Efficiency Platform (E3P) website, https://e3p.jrc.ec.europa.eu/communities/data-centres-code-conduct, with a transition period of six months starting from the day of its publication (the 2021 version is available at https://e3p.jrc.ec.europa.eu/publications/2021-best-practice-guidelines-eu-code-conduct-data-centre-energy-efficiency).

Issued on 1 July 2019 by the European Committee for Standardization (CEN) and the European Committee for Electrotechnical Standardization (CENELEC), (version of 4.6.2021: https://www.cenelec.eu/dyn/www/f?p=104:110:508227404055501::::FSP_ORG_ID,FSP_PROJECT,FSP_LANG_ID:1258297,65095,25).

Description of the activity

Providing expertise in the field of information technologies: writing, modifying, testing and supporting software; planning and designing computer systems that integrate computer hardware, software and communication technologies; on-site management and operation of clients’ computer systems or data processing facilities; and other professional and technical computer-related activities.

The economic activities in this category could be associated with NACE code J62 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Technical screening criteria


Substantial contribution to climate change adaptation	Substantial contribution to climate change adaptation
1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity. 2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A to this Annex by performing a robust climate risk and vulnerability assessment with the following steps: (a) screening of the activity to identify which physical climate risks from the list in Appendix A to this Annex may affect the performance of the economic activity during its expected lifetime; (b) where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A to this Annex, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity; (c) an assessment of adaptation solutions that can reduce the identified physical climate risk. The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: (a) for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale; (b) for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios [^E1045] consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1046], scientific peer-reviewed publications and open source [^E1047] or paying models. 4. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1048] or rely on blue or green infrastructure [^E1049] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.	1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity. 2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A to this Annex by performing a robust climate risk and vulnerability assessment with the following steps: (a) screening of the activity to identify which physical climate risks from the list in Appendix A to this Annex may affect the performance of the economic activity during its expected lifetime; (b) where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A to this Annex, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity; (c) an assessment of adaptation solutions that can reduce the identified physical climate risk. The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: (a) for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale; (b) for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios [^E1045] consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1046], scientific peer-reviewed publications and open source [^E1047] or paying models. 4. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1048] or rely on blue or green infrastructure [^E1049] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(1) Climate change mitigation	N/A
(3) Sustainable use and protection of water and marine resources	N/A
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	N/A
(6) Protection and restoration of biodiversity and ecosystems	N/A

Future scenarios include Intergovernmental Panel on Climate Change representative concentration pathways RCP2.6, RCP4.5, RCP6.0 and RCP8.5.

[^E1046]: (²)

[^E1047]: (³)

Such as Copernicus services managed by the European Commission.

8.3. Programming and broadcasting activities

Description of the activity

Programming and broadcasting activities include creating content or acquiring the right to distribute content and subsequently broadcasting that content, such as radio, television and data programs of entertainment, news, talk, and the like, including data broadcasting, typically integrated with radio or TV broadcasting. The broadcasting can be performed using different technologies, over-the-air, via satellite, via a cable network or via Internet. This also includes the production of programs that are typically narrowcast in nature (limited format, such as news, sports, education, and youth-oriented programming) on a subscription or fee basis, to a third party, for subsequent broadcasting to the public.

The economic activities in this category could be associated with NACE code J60 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category complies with the substantial contribution criterion specified in point 5, the activity is an enabling activity as referred to in Article 11(1), point (b), of Regulation (EU) 2020/852, provided that it meets the technical screening criteria set out in this Section.

Technical screening criteria


Substantial contribution to climate change adaptation	Substantial contribution to climate change adaptation
1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity. 2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A to this Annex by performing a robust climate risk and vulnerability assessment with the following steps: (a) screening of the activity to identify which physical climate risks from the list in Appendix A to this Annex may affect the performance of the economic activity during its expected lifetime; (b) where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A to this Annex, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity; (c) an assessment of adaptation solutions that can reduce the identified physical climate risk. The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: (a) for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale; (b) for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios [^E1050] consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1051], scientific peer-reviewed publications and open source [^E1052] or paying models. 4. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1053] or rely on blue or green infrastructure [^E1054] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity. 5. In order for an activity to be considered as an enabling activity as referred to in Article 11(1), point (b), of Regulation (EU) 2020/852, the economic operator demonstrates, through an assessment of current and future climate risks, including uncertainty and based on robust data, that the activity provides a technology, product, service, information, or practice, or promotes their uses with one of the following primary objectives: (a) increasing the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) contributing to adaptation efforts of other people, of nature, of cultural heritage, of assets and of other economic activities.	1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity. 2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A to this Annex by performing a robust climate risk and vulnerability assessment with the following steps: (a) screening of the activity to identify which physical climate risks from the list in Appendix A to this Annex may affect the performance of the economic activity during its expected lifetime; (b) where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A to this Annex, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity; (c) an assessment of adaptation solutions that can reduce the identified physical climate risk. The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: (a) for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale; (b) for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios [^E1050] consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1051], scientific peer-reviewed publications and open source [^E1052] or paying models. 4. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1053] or rely on blue or green infrastructure [^E1054] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity. 5. In order for an activity to be considered as an enabling activity as referred to in Article 11(1), point (b), of Regulation (EU) 2020/852, the economic operator demonstrates, through an assessment of current and future climate risks, including uncertainty and based on robust data, that the activity provides a technology, product, service, information, or practice, or promotes their uses with one of the following primary objectives: (a) increasing the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) contributing to adaptation efforts of other people, of nature, of cultural heritage, of assets and of other economic activities.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(1) Climate change mitigation	N/A
(3) Sustainable use and protection of water and marine resources	N/A
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	N/A
(6) Protection and restoration of biodiversity and ecosystems	N/A

Future scenarios include Intergovernmental Panel on Climate Change representative concentration pathways RCP2.6, RCP4.5, RCP6.0 and RCP8.5.

Such as Copernicus services managed by the European Commission.

8.4. Software enabling physical climate risk management and adaptation

Description of the activity

Software development or programming activities aimed at the provision of software for:

- (a) forecasting, projection, and monitoring of climate risks;

- (b) early warning systems for climate risks;

The economic activity does not include software development and programming as part of engineering activities and related technical consultancy dedicated to adaptation to climate change (see Section 9.1 of this Annex), close to market research, development and innovation (see Section 9.2. of this Annex), and as part of consultancy for physical climate risk management and adaptation (see Section 9.3 of this Annex).

The economic activities in this category could be associated with the NACE code J62.01 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is an enabling activity in accordance with Article 11(1), point (b), of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria


Substantial contribution to climate change adaptation	Substantial contribution to climate change adaptation
1. The activity removes information, technological or capacity barriers to adaptation. 2. The activity uses a methodology and data that: (a) are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability, risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1055], scientific peer-reviewed publications and open source [^E1056] or paying models; (b) are consistent with standards and guidelines on climate adaptation and risk management and disaster risk reduction, including for example EN ISO 14090 [^E1057] for the understanding of climate impacts and uncertainties and their use in decision-making, as well as EN ISO 14091 [^E1058] on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change [^E1059], and the Sendai Framework for Disaster Risk Reduction [^E1060]. 3. The piece of software developed: (a) is targeted at enabling the management of physical climate risks related to hazards listed in Appendix A to this Annex; (b) does not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (c) favours nature-based solutions [^E1061] to the extent possible; (d) is consistent with local, sectoral, regional or national adaptation strategies and plans; (e) is monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met.	1. The activity removes information, technological or capacity barriers to adaptation. 2. The activity uses a methodology and data that: (a) are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability, risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1055], scientific peer-reviewed publications and open source [^E1056] or paying models; (b) are consistent with standards and guidelines on climate adaptation and risk management and disaster risk reduction, including for example EN ISO 14090 [^E1057] for the understanding of climate impacts and uncertainties and their use in decision-making, as well as EN ISO 14091 [^E1058] on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change [^E1059], and the Sendai Framework for Disaster Risk Reduction [^E1060]. 3. The piece of software developed: (a) is targeted at enabling the management of physical climate risks related to hazards listed in Appendix A to this Annex; (b) does not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (c) favours nature-based solutions [^E1061] to the extent possible; (d) is consistent with local, sectoral, regional or national adaptation strategies and plans; (e) is monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(1) Climate change mitigation	N/A
(3) Sustainable use and protection of water and marine resources	N/A
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	N/A
(6) Protection and restoration of biodiversity and ecosystems	N/A

[^E1056]: (²)

Such as the Copernicus services and Galileo Early Warning Service managed by the European Commission.

[^E1057]: (³)

ISO standard 14090:2019, Adaptation to climate change – Principles, requirements and guidelines (version of 27.6.2023: https://www.iso.org/standard/68507.html).

ISO 14091:2021, Adaptation to climate change – Guidelines on vulnerability, impacts and risk assessment (version of 27.6.2023: https://www.iso.org/standard/68508.html).

Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change, https://www.undrr.org/publication/technical-guidance-comprehensive-risk-assessment-and-planning-context-climate-change.

Sendai Framework for Disaster Risk Reduction 2015-2030, https://www.undrr.org/publication/sendai-framework-disaster-risk-reduction-2015-2030.

[^E1061]: (⁷)

Nature-based solutions are defined as “solutions that are inspired and supported by nature, which are cost-effective, simultaneously provide environmental, social and economic benefits and help build resilience. Such solutions bring more, and more diverse, nature and natural features and processes into cities, landscapes and seascapes, through locally adapted, resource-efficient and systemic interventions”. Therefore, nature-based solutions benefit biodiversity and support the delivery of a range of ecosystem services (version of 27.6.2023: https://ec.europa.eu/info/research-and-innovation/research-area/environment/nature-based-solutions_en/).

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

9.1. Engineering activities and related technical consultancy dedicated to adaptation to climate change

Description of the activity

The economic activities in this category could be associated with NACE code M71.12 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/20061.

An economic activity in this category is an enabling activity as referred to in Article 11(1), point (b), of Regulation (EU) 2020/852 where it meets the technical screening criteria specified this section

Technical screening criteria


Substantial contribution to climate change adaptation	Substantial contribution to climate change adaptation
The economic activity is predominantly aimed at the provision of consultancy that helps one or more economic activities for which the technical screening criteria have been set out in this Annex to meet those respective criteria for substantial contribution to climate change adaptation, while respecting the relevant criteria for doing no significant harm to other environmental objectives. The economic activity complies with one the following criteria: (a) it uses state-of-the-art modelling techniques that: (i) properly reflect climate change risks; (ii) do not rely only on historical trends; (iii) integrate forward-looking scenarios; (b) it develops climate models and projections, services and assessment of impacts, the best available science for vulnerability and risk analysis and related methodologies line with the most recent Intergovernmental Panel on Climate Change reports and scientific peer-reviewed publications. The economic activity removes information, financial, technological and capacity barriers to adaptation. The potential to reduce material impacts due to climate risks is mapped through a robust climate risk assessment in the target economic activity. Activities in architectural design take into account climate proofing guidelines, climate-related hazards modelling and enable the adaptation of construction and infrastructure, including building codes and integrated management systems. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1062] or rely on blue or green infrastructure [^E1063] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.	The economic activity is predominantly aimed at the provision of consultancy that helps one or more economic activities for which the technical screening criteria have been set out in this Annex to meet those respective criteria for substantial contribution to climate change adaptation, while respecting the relevant criteria for doing no significant harm to other environmental objectives. The economic activity complies with one the following criteria: (a) it uses state-of-the-art modelling techniques that: (i) properly reflect climate change risks; (ii) do not rely only on historical trends; (iii) integrate forward-looking scenarios; (b) it develops climate models and projections, services and assessment of impacts, the best available science for vulnerability and risk analysis and related methodologies line with the most recent Intergovernmental Panel on Climate Change reports and scientific peer-reviewed publications. The economic activity removes information, financial, technological and capacity barriers to adaptation. The potential to reduce material impacts due to climate risks is mapped through a robust climate risk assessment in the target economic activity. Activities in architectural design take into account climate proofing guidelines, climate-related hazards modelling and enable the adaptation of construction and infrastructure, including building codes and integrated management systems. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1062] or rely on blue or green infrastructure [^E1063] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(1) Climate change mitigation	The activity is not undertaken for the purposes of fossil fuel extraction or fossil fuel transport.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	N/A
(6) Protection and restoration of biodiversity and ecosystems	N/A

9.2. Close to market research, development and innovation

Description of the activity

Research, applied research and experimental development of solutions, processes, technologies, business models and other products dedicated to climate change adaptation.

The economic activities in this category could be associated with NACE code M72 or for research that is an integral part of those economic activities for which technical screening criteria are specified in this Annex the NACE codes set out in other Sections of this Annex in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Technical screening criteria


Substantial contribution to climate change adaptation	Substantial contribution to climate change adaptation
1. The economic activity researches, innovates or develops solutions, technologies, products, processes or business models, including nature based and nature inspired solutions [^E1064], dedicated to enable one or more activities for which the technical screening criteria have been specified in this Annex to meet the respective criteria for substantial contribution to climate change adaptation to increase their climate-resilience, while respecting the relevant criteria for doing no significant harm to other environmental objectives. 2. Where the researched, developed or innovated technology, product or other solution already enables an activity or several activities addressed in this Annex to meet their technical screening criteria for substantial contribution, the research, development and innovation activity focuses on the delivery of technologies, products or other solutions with new significant advantages, such as better performance or lower cost. 3. The economic activity removes information, financial, technological and capacity barriers to adaptation through new or improved solutions, technologies, products, processes or business models, including nature based solutions. 4. The economic activity has the potential to reduce material impacts due to climate risks identified through a robust climate risk assessment in another economic activity through the development, research, or innovation of solutions, technologies, products, processes or business models, the risk reduction potential of which has at least been demonstrated in an operational environment [^E1065] at pre-commercial scale and are further substantiated through at least one of the following elements: (a) the first use of a patent not older than 10 years associated with the solution, technology, product, process or business model; (b) other forms of intellectual property rights associated with the solution, technology, product, process or business model, such as trade secrets, trademarks or copyrights; (c) a permit obtained from a competent authority for operating the demonstration site associated with the solution, technology, product, process or business model for the duration of the demonstration project. 5. The economic activity uses state-of-art climate projections and assessment of impacts, the best available science for vulnerability and risk analysis and related methodologies in accordance with the most recent Intergovernmental Panel on Climate Change reports and scientific peer-reviewed publications as a benchmark for the solutions, technologies, products, processes or business models it develops.	1. The economic activity researches, innovates or develops solutions, technologies, products, processes or business models, including nature based and nature inspired solutions [^E1064], dedicated to enable one or more activities for which the technical screening criteria have been specified in this Annex to meet the respective criteria for substantial contribution to climate change adaptation to increase their climate-resilience, while respecting the relevant criteria for doing no significant harm to other environmental objectives. 2. Where the researched, developed or innovated technology, product or other solution already enables an activity or several activities addressed in this Annex to meet their technical screening criteria for substantial contribution, the research, development and innovation activity focuses on the delivery of technologies, products or other solutions with new significant advantages, such as better performance or lower cost. 3. The economic activity removes information, financial, technological and capacity barriers to adaptation through new or improved solutions, technologies, products, processes or business models, including nature based solutions. 4. The economic activity has the potential to reduce material impacts due to climate risks identified through a robust climate risk assessment in another economic activity through the development, research, or innovation of solutions, technologies, products, processes or business models, the risk reduction potential of which has at least been demonstrated in an operational environment [^E1065] at pre-commercial scale and are further substantiated through at least one of the following elements: (a) the first use of a patent not older than 10 years associated with the solution, technology, product, process or business model; (b) other forms of intellectual property rights associated with the solution, technology, product, process or business model, such as trade secrets, trademarks or copyrights; (c) a permit obtained from a competent authority for operating the demonstration site associated with the solution, technology, product, process or business model for the duration of the demonstration project. 5. The economic activity uses state-of-art climate projections and assessment of impacts, the best available science for vulnerability and risk analysis and related methodologies in accordance with the most recent Intergovernmental Panel on Climate Change reports and scientific peer-reviewed publications as a benchmark for the solutions, technologies, products, processes or business models it develops.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(1) Climate change mitigation	The activity is not undertaken for the purposes of fossil fuel extraction, transport or use. The projected life-cycle GHG emissions from the researched technology, product or other solution do not undermine GHG mitigation objectives under the Paris Agreement or hinder the deployment of climate mitigation solutions.
(3) Sustainable use and protection of water and marine resources	Any potential risks to the good status or the good ecological potential of bodies of water, including surface water and groundwater, or to the good environmental status of marine waters from the researched technology, product or other solution are evaluated and addressed.
(4) Transition to a circular economy	Any potential risks to the circular economy objectives from the researched technology, product or other solution are evaluated and addressed, by considering the types of potential significant harm as set out in Article 17(1), point (d), of Regulation (EU) 2020/852.
(5) Pollution prevention and control	Any potential risks to generate a significant increase in the emissions of pollutants to air, water or land from the researched technology, product or other solution are evaluated and addressed.
(6) Protection and restoration of biodiversity and ecosystems	Any potential risks to the good condition or resilience of ecosystems or to the conservation status of habitats and species, including those of Union interest, from the researched technology, product or other solution are evaluated and addressed.

Corresponding to at least Technology Readiness Level TRL 7 in accordance with Annex G of the General Annexes of HORIZON 2020 WORK PROGRAMME 2016– 2017, p. 29, satisfying at least the criteria for substantial contribution to climate change adaptation for the targeted activities.

9.3. Consultancy for physical climate risk management and adaptation

Description of the activity

The provision or the contracting of consultancy activities enabling businesses or organisations to manage physical climate risks.

The economic activity is carried out with at least one of the following objectives:

- (a) the provision of or support with conducting assessments of climate impacts, vulnerability or risks;

- (b) the development, implementation, monitoring, or evaluation of strategies, plans, or measures for the management of physical climate risks.

The economic activity does not include technical consultancy related to engineering activities dedicated to adaptation to climate change (see Section 9.1 of this Annex), close to market research, development and innovation (see Section 9.2 of this Annex) and consultancy as part of the development or programming of software enabling physical climate risk management and adaptation (see Section 8.4 of this Annex).

The economic activities in this category could be associated with the NACE code M74.90 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is an enabling activity in accordance with Article 11(1), point (b), of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria


Substantial contribution to climate change adaptation	Substantial contribution to climate change adaptation
1. The activity removes information, technological or capacity barriers to adaptation. 2. The activity uses a methodology and data that: (a) are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability, and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1066], scientific peer-reviewed publications, open source [^E1067] or paying models; (b) are consistent with standards and guidelines on climate adaptation and risk management and disaster risk reduction, including for example EN ISO 14090:2019 [^E1068] for the understanding of climate impacts and uncertainties and their use in decision-making, as well as ISO 14091:2021 [^E1069] on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change [^E1070], and the Sendai Framework for Disaster Risk Reduction [^E1071]. 3. The climate risk management strategies, plans, and measures that are developed: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1072] or rely on blue or green infrastructure [^E1073] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation strategies and plans; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met.	1. The activity removes information, technological or capacity barriers to adaptation. 2. The activity uses a methodology and data that: (a) are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability, and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports [^E1066], scientific peer-reviewed publications, open source [^E1067] or paying models; (b) are consistent with standards and guidelines on climate adaptation and risk management and disaster risk reduction, including for example EN ISO 14090:2019 [^E1068] for the understanding of climate impacts and uncertainties and their use in decision-making, as well as ISO 14091:2021 [^E1069] on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change [^E1070], and the Sendai Framework for Disaster Risk Reduction [^E1071]. 3. The climate risk management strategies, plans, and measures that are developed: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions [^E1072] or rely on blue or green infrastructure [^E1073] to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation strategies and plans; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(1) Climate change mitigation	The activity is not undertaken on fossil fuel extraction, storage, transport or manufacture facilities.
(3) Sustainable use and protection of water and marine resources	N/A
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	N/A
(6) Protection and restoration of biodiversity and ecosystems	N/A

Such as the Copernicus services and Galileo Early Warning Service managed by the European Commission.

ISO standard 14090:2019, Adaptation to climate change – Principles, requirements and guidelines (version of 27.6.2023: https://www.iso.org/standard/68507.html).

ISO 14091:2021, Adaptation to climate change – Guidelines on vulnerability, impacts and risk assessment (version of 27.6.2023: https://www.iso.org/standard/68508.html).

Sendai Framework for Disaster Risk Reduction 2015-2030, https://www.undrr.org/publication/sendai-framework-disaster-risk-reduction-2015-2030

[^E1072]: (⁷)

See Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: Green Infrastructure (GI) – Enhancing Europe’s Natural Capital (COM(2013) 249 final).

10.

FINANCIAL AND INSURANCE ACTIVITIES

10.1. Non-life insurance: underwriting of climate-related perils

Description of the activity

Provision of the following insurance services (other than life insurance) as defined in Annex I of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014

([^E1074]) related to the underwriting of climate related perils set out in Appendix A to this Annex:

(a) medical expense insurance;

(b) income protection insurance;

- (d) motor vehicle liability insurance;

(e) other motor insurance;

- (f) marine, aviation and transport insurance;

- (g) fire and other damage to property insurance;

(h) assistance.

The economic activities in this category could be associated with NACE code K65.12 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Technical screening criteria

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[^E1035]: (5)

[^E1036]: (6)

Description of the activity

[^E1040]: (3)

[^E1041]: (4)

8.2. Computer programming, consultancy and related activities

[^E1046]: (2)

[^E1047]: (3)

Technical screening criteria

Software development or programming activities aimed at the provision of software for:

- (a) forecasting, projection, and monitoring of climate risks;

- (b) early warning systems for climate risks;

An economic activity in this category is an enabling activity in accordance with Article 11(1), point (b), of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

[^E1056]: (2)

[^E1057]: (3)

[^E1061]: (7)

Engineering activities and related technical consultancy dedicated to adaptation to climate change.

The economic activities in this category could be associated with NACE code M71.12 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/20061.

Research, applied research and experimental development of solutions, processes, technologies, business models and other products dedicated to climate change adaptation.

The economic activity is carried out with at least one of the following objectives:

- (a) the provision of or support with conducting assessments of climate impacts, vulnerability or risks;

- (b) the development, implementation, monitoring, or evaluation of strategies, plans, or measures for the management of physical climate risks.

[^E1072]: (7)

Description of the activity

Provision of the following insurance services (other than life insurance) as defined in Annex I of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014

- (d) motor vehicle liability insurance;

- (f) marine, aviation and transport insurance;

- (g) fire and other damage to property insurance;

Technical screening criteria

[^E1035]: (⁵)

[^E1036]: (⁶)

[^E1040]: (³)

[^E1041]: (⁴)

[^E1046]: (²)

[^E1047]: (³)

[^E1056]: (²)

[^E1057]: (³)

[^E1061]: (⁷)

[^E1072]: (⁷)