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Commission Delegated Regulation (EU) 2023/2485 of 27 June 2023 amending Delegated Regulation (EU) 2021/2139 establishing additional technical screening criteria for determining the conditions under which certain economic activities qualify as contributing substantially to climate change mitigation or climate change adaptation and for determining whether those activities cause no significant harm to any of the other environmental objectives

Type Delegated Regulation

Publication 2023-11-21

State In force

Text As published

Department European Commission, FISMA

Source EUR-Lex

articles 2

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

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Substantial contribution to climate change mitigation Substantial contribution to climate change mitigation

The activity consists of renting or leasing of one of the following: (a) the aircraft with zero direct (tailpipe) CO2 emissions; (b) the aircraft delivered before 11 December 2023, complying with the technical screening criteria referred to in Section 3.21., subsection ‘Substantial contribution to climate change mitigation’, points (b) or (c); (c) the aircraft delivered after 11 December 2023 complying with the technical screening criteria referred to in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c) and with the commitment that another non-compliant aircraft in the fleet is either: (i) permanently withdrawn from use within 6 months of delivery of the compliant aircraft, in which case, the replacement ratio does not apply; or (ii) permanently withdrawn from the fleet within six months of delivery of the compliant aircraft in which case the share of Taxonomy compliance of eligible aircraft is limited by the replacement ratio as set out in Section 3.21; whereby the aircraft permanently withdrawn from use or from the fleet: (i) is non-compliant with the margins set out in Section 3.21., subsection “Substantial contribution to climate change mitigation”, point (b); (ii) has at least 80 % of maximum take-off weight of the compliant aircraft; (iii) has remained in the fleet within at least 12 months prior to its withdrawal; (iv) has a proof of airworthiness dating back less than 6 months prior to the delivery of the compliant aircraft. The lessor ensures that aircraft in point (b) or (c) is operated on sustainable aviation fuels (SAF) consistently with the criteria specified in point (d) and paragraph 2 of Section 6.19 of this Annex. The activity consists of renting or leasing of one of the following: (a) the aircraft with zero direct (tailpipe) CO2 emissions; (b) the aircraft delivered before 11 December 2023, complying with the technical screening criteria referred to in Section 3.21., subsection ‘Substantial contribution to climate change mitigation’, points (b) or (c); (c) the aircraft delivered after 11 December 2023 complying with the technical screening criteria referred to in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c) and with the commitment that another non-compliant aircraft in the fleet is either: (i) permanently withdrawn from use within 6 months of delivery of the compliant aircraft, in which case, the replacement ratio does not apply; or (ii) permanently withdrawn from the fleet within six months of delivery of the compliant aircraft in which case the share of Taxonomy compliance of eligible aircraft is limited by the replacement ratio as set out in Section 3.21; whereby the aircraft permanently withdrawn from use or from the fleet: (i) is non-compliant with the margins set out in Section 3.21., subsection “Substantial contribution to climate change mitigation”, point (b); (ii) has at least 80 % of maximum take-off weight of the compliant aircraft; (iii) has remained in the fleet within at least 12 months prior to its withdrawal; (iv) has a proof of airworthiness dating back less than 6 months prior to the delivery of the compliant aircraft. The lessor ensures that aircraft in point (b) or (c) is operated on sustainable aviation fuels (SAF) consistently with the criteria specified in point (d) and paragraph 2 of Section 6.19 of this Annex.

Do no significant harm (“DNSH”) Do no significant harm (“DNSH”)

(2) Climate change adaptation The activity complies with the criteria set out in Appendix A to this Annex.

(3) Sustainable use and protection of water and marine resources N/A

(4) Transition to a circular economy Measures are in place to prevent generation of waste in the use phase (maintenance) and to manage any remaining waste in accordance with the waste hierarchy. The activity assesses the availability of and, where feasible, adopts techniques that support: (a) reuse and use of secondary raw materials and re-used components in products manufactured; (b) design for high durability, recyclability, easy disassembly and adaptability of products manufactured; (c) waste management that prioritises recycling over disposal in the manufacturing process; (d) information on and traceability of substances of concern throughout the life cycle of the manufactured products. Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials.

(5) Pollution prevention and control The activity complies with the criteria set out in Appendix C to this Annex. The aircraft complies with the relevant requirements referred to in Article 9(2) of Regulation (EU) 2018/1139. The aircraft referred to in subsection “Substantial contribution to climate change mitigation”, points (b) to (c), complies with the following standards: (a) for aircraft other than freighter: amendment 13 of Volume I (noise), Chapter 14 of Annex 16 to the Chicago Convention, where the sum of the differences at all three measurement points between the maximum noise levels and the maximum permitted noise levels specified in 14.4.1.1, 14.4.1.2 and 14.4.1.3, shall not be less than 22 EPNdB; for freighter aircraft: amendment 13 of Volume I (noise), Chapter 14 of Annex 16 to the Chicago Convention; (b) amendment 10 of Volume II (engine emissions), Chapters 2 and 4, of Annex 16 to the Chicago Convention.

(6) Protection and restoration of biodiversity and ecosystems N/A


Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The activity consists of renting or leasing of one of the following: (a) the aircraft with zero direct (tailpipe) CO2 emissions; (b) the aircraft delivered before 11 December 2023, complying with the technical screening criteria referred to in Section 3.21., subsection ‘Substantial contribution to climate change mitigation’, points (b) or (c); (c) the aircraft delivered after 11 December 2023 complying with the technical screening criteria referred to in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c) and with the commitment that another non-compliant aircraft in the fleet is either: (i) permanently withdrawn from use within 6 months of delivery of the compliant aircraft, in which case, the replacement ratio does not apply; or (ii) permanently withdrawn from the fleet within six months of delivery of the compliant aircraft in which case the share of Taxonomy compliance of eligible aircraft is limited by the replacement ratio as set out in Section 3.21; whereby the aircraft permanently withdrawn from use or from the fleet: (i) is non-compliant with the margins set out in Section 3.21., subsection “Substantial contribution to climate change mitigation”, point (b); (ii) has at least 80 % of maximum take-off weight of the compliant aircraft; (iii) has remained in the fleet within at least 12 months prior to its withdrawal; (iv) has a proof of airworthiness dating back less than 6 months prior to the delivery of the compliant aircraft. The lessor ensures that aircraft in point (b) or (c) is operated on sustainable aviation fuels (SAF) consistently with the criteria specified in point (d) and paragraph 2 of Section 6.19 of this Annex.	The activity consists of renting or leasing of one of the following: (a) the aircraft with zero direct (tailpipe) CO2 emissions; (b) the aircraft delivered before 11 December 2023, complying with the technical screening criteria referred to in Section 3.21., subsection ‘Substantial contribution to climate change mitigation’, points (b) or (c); (c) the aircraft delivered after 11 December 2023 complying with the technical screening criteria referred to in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c) and with the commitment that another non-compliant aircraft in the fleet is either: (i) permanently withdrawn from use within 6 months of delivery of the compliant aircraft, in which case, the replacement ratio does not apply; or (ii) permanently withdrawn from the fleet within six months of delivery of the compliant aircraft in which case the share of Taxonomy compliance of eligible aircraft is limited by the replacement ratio as set out in Section 3.21; whereby the aircraft permanently withdrawn from use or from the fleet: (i) is non-compliant with the margins set out in Section 3.21., subsection “Substantial contribution to climate change mitigation”, point (b); (ii) has at least 80 % of maximum take-off weight of the compliant aircraft; (iii) has remained in the fleet within at least 12 months prior to its withdrawal; (iv) has a proof of airworthiness dating back less than 6 months prior to the delivery of the compliant aircraft. The lessor ensures that aircraft in point (b) or (c) is operated on sustainable aviation fuels (SAF) consistently with the criteria specified in point (d) and paragraph 2 of Section 6.19 of this Annex.
Do no significant harm (“DNSH”)	Do no significant harm (“DNSH”)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	N/A
(4) Transition to a circular economy	Measures are in place to prevent generation of waste in the use phase (maintenance) and to manage any remaining waste in accordance with the waste hierarchy. The activity assesses the availability of and, where feasible, adopts techniques that support: (a) reuse and use of secondary raw materials and re-used components in products manufactured; (b) design for high durability, recyclability, easy disassembly and adaptability of products manufactured; (c) waste management that prioritises recycling over disposal in the manufacturing process; (d) information on and traceability of substances of concern throughout the life cycle of the manufactured products. Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials.
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex. The aircraft complies with the relevant requirements referred to in Article 9(2) of Regulation (EU) 2018/1139. The aircraft referred to in subsection “Substantial contribution to climate change mitigation”, points (b) to (c), complies with the following standards: (a) for aircraft other than freighter: amendment 13 of Volume I (noise), Chapter 14 of Annex 16 to the Chicago Convention, where the sum of the differences at all three measurement points between the maximum noise levels and the maximum permitted noise levels specified in 14.4.1.1, 14.4.1.2 and 14.4.1.3, shall not be less than 22 EPNdB; for freighter aircraft: amendment 13 of Volume I (noise), Chapter 14 of Annex 16 to the Chicago Convention; (b) amendment 10 of Volume II (engine emissions), Chapters 2 and 4, of Annex 16 to the Chicago Convention.
(6) Protection and restoration of biodiversity and ecosystems	N/A

6.19. Passenger and freight air transport

Description of the activity

Purchase, financing and operation of aircraft including transport of passengers and goods.

The economic activity does not include leasing of aircraft referred to in Section 6.18.

The economic activities in this category could be associated with several NACE codes, in particular H51.1 and H51.21, in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category does not fulfil the substantial contribution criterion specified in point (a) of this Section, the activity is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852, provided it complies with the remaining technical screening criteria set out in this section.

Technical screening criteria

Substantial contribution to climate change mitigation Substantial contribution to climate change mitigation

The activity is performed using one of the following: (a) the aircraft with zero direct (tailpipe) CO2 emissions; (b) until 31 December 2029, the aircraft acquired before 11 December 2023, complying with the technical screening criteria specified in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c); (c) until 31 December 2029, the aircraft acquired after 11 December 2023, complying with the technical screening criteria specified in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c), and with the commitment that another non-compliant aircraft in the fleet is either: (i) permanently withdrawn from use within 6 months of delivery of the compliant aircraft in which case, the replacement ratio does not apply; or (ii) permanently withdrawn from the fleet within 6 months of delivery of the compliant aircraft in which case, the share of Taxonomy compliance of eligible aircraft is limited by the replacement ratio as set out in Section 3.21; whereby the aircraft permanently withdrawn from use or from the fleet: (i) is non-compliant with the margins defined in Section 3.21., subsection “Substantial contribution to climate change mitigation”, point (b); (ii) has at least 80 % of maximum take-off weight of the compliant aircraft; (iii) has remained in the fleet within at least 12 months prior to its withdrawal; (iv) has a proof of airworthiness dating back less than 6 months prior to the delivery of the compliant aircraft; (d) from 1 January 2030, the aircraft meeting technical screening criteria specified in points (b) or (c) above and operated with a minimum share of sustainable aviation fuels (SAF), corresponding to 15 % in 2030 and increased by 2 percentage points annually thereafter; (e) the aircraft operated with a minimum share of sustainable aviation fuels (SAF), corresponding to 5 % SAF in 2022, with the percentage of SAF increasing by 2 percentage points annually thereafter. The SAF use requirement referred to in points (d) and (e) is calculated with reference to the total aviation fuel used by the compliant aircraft and SAF used at the fleet level. Operators calculate compliance as the ratio of the quantity (expressed in tonnes) of SAF purchased at the fleet level divided by the total aviation fuel used by the compliant aircraft multiplied by 100. SAF are defined in a regulation on ensuring a level playing field for sustainable air transport. The activity is performed using one of the following: (a) the aircraft with zero direct (tailpipe) CO2 emissions; (b) until 31 December 2029, the aircraft acquired before 11 December 2023, complying with the technical screening criteria specified in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c); (c) until 31 December 2029, the aircraft acquired after 11 December 2023, complying with the technical screening criteria specified in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c), and with the commitment that another non-compliant aircraft in the fleet is either: (i) permanently withdrawn from use within 6 months of delivery of the compliant aircraft in which case, the replacement ratio does not apply; or (ii) permanently withdrawn from the fleet within 6 months of delivery of the compliant aircraft in which case, the share of Taxonomy compliance of eligible aircraft is limited by the replacement ratio as set out in Section 3.21; whereby the aircraft permanently withdrawn from use or from the fleet: (i) is non-compliant with the margins defined in Section 3.21., subsection “Substantial contribution to climate change mitigation”, point (b); (ii) has at least 80 % of maximum take-off weight of the compliant aircraft; (iii) has remained in the fleet within at least 12 months prior to its withdrawal; (iv) has a proof of airworthiness dating back less than 6 months prior to the delivery of the compliant aircraft; (d) from 1 January 2030, the aircraft meeting technical screening criteria specified in points (b) or (c) above and operated with a minimum share of sustainable aviation fuels (SAF), corresponding to 15 % in 2030 and increased by 2 percentage points annually thereafter; (e) the aircraft operated with a minimum share of sustainable aviation fuels (SAF), corresponding to 5 % SAF in 2022, with the percentage of SAF increasing by 2 percentage points annually thereafter. The SAF use requirement referred to in points (d) and (e) is calculated with reference to the total aviation fuel used by the compliant aircraft and SAF used at the fleet level. Operators calculate compliance as the ratio of the quantity (expressed in tonnes) of SAF purchased at the fleet level divided by the total aviation fuel used by the compliant aircraft multiplied by 100. SAF are defined in a regulation on ensuring a level playing field for sustainable air transport.

Do no significant harm (“DNSH”) Do no significant harm (“DNSH”)

(2) Climate change adaptation The activity complies with the criteria set out in Appendix A to this Annex.

(3) Sustainable use and protection of water and marine resources N/A

(4) Transition to a circular economy Measures are in place to prevent generation of waste in the use phase (maintenance, operation of transport services with regards to catering waste) and to manage any remaining waste in accordance with the waste hierarchy. Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials.

(5) Pollution prevention and control The activity complies with the criteria set out in Appendix C to this Annex. The aircraft complies with the relevant requirements referred to in Article 9(2) of the Regulation (EU) 2018/1139. The aircraft compliant with the technical screening criteria in points (b) to (e) complies with the following standards: (a) for aircraft other than freighter: amendment 13 of Volume I (noise), Chapter 14 of Annex 16 to the Chicago Convention, where the sum of the differences at all three measurement points between the maximum noise levels and the maximum permitted noise levels specified in 14.4.1.1, 14.4.1.2 and 14.4.1.3, shall not be less than 22 EPNdB; for freighter aircraft: amendment 13 of Volume I (noise), Chapter 14 of Annex 16 to the Chicago Convention; (b) amendment 10 of Volume II (engine emissions), Chapters 2 and 4, of Annex 16 to the Chicago Convention.

(6) Protection and restoration of biodiversity and ecosystems N/A


Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The activity is performed using one of the following: (a) the aircraft with zero direct (tailpipe) CO2 emissions; (b) until 31 December 2029, the aircraft acquired before 11 December 2023, complying with the technical screening criteria specified in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c); (c) until 31 December 2029, the aircraft acquired after 11 December 2023, complying with the technical screening criteria specified in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c), and with the commitment that another non-compliant aircraft in the fleet is either: (i) permanently withdrawn from use within 6 months of delivery of the compliant aircraft in which case, the replacement ratio does not apply; or (ii) permanently withdrawn from the fleet within 6 months of delivery of the compliant aircraft in which case, the share of Taxonomy compliance of eligible aircraft is limited by the replacement ratio as set out in Section 3.21; whereby the aircraft permanently withdrawn from use or from the fleet: (i) is non-compliant with the margins defined in Section 3.21., subsection “Substantial contribution to climate change mitigation”, point (b); (ii) has at least 80 % of maximum take-off weight of the compliant aircraft; (iii) has remained in the fleet within at least 12 months prior to its withdrawal; (iv) has a proof of airworthiness dating back less than 6 months prior to the delivery of the compliant aircraft; (d) from 1 January 2030, the aircraft meeting technical screening criteria specified in points (b) or (c) above and operated with a minimum share of sustainable aviation fuels (SAF), corresponding to 15 % in 2030 and increased by 2 percentage points annually thereafter; (e) the aircraft operated with a minimum share of sustainable aviation fuels (SAF), corresponding to 5 % SAF in 2022, with the percentage of SAF increasing by 2 percentage points annually thereafter. The SAF use requirement referred to in points (d) and (e) is calculated with reference to the total aviation fuel used by the compliant aircraft and SAF used at the fleet level. Operators calculate compliance as the ratio of the quantity (expressed in tonnes) of SAF purchased at the fleet level divided by the total aviation fuel used by the compliant aircraft multiplied by 100. SAF are defined in a regulation on ensuring a level playing field for sustainable air transport.	The activity is performed using one of the following: (a) the aircraft with zero direct (tailpipe) CO2 emissions; (b) until 31 December 2029, the aircraft acquired before 11 December 2023, complying with the technical screening criteria specified in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c); (c) until 31 December 2029, the aircraft acquired after 11 December 2023, complying with the technical screening criteria specified in Section 3.21., subsection “Substantial contribution to climate change mitigation”, points (b) or (c), and with the commitment that another non-compliant aircraft in the fleet is either: (i) permanently withdrawn from use within 6 months of delivery of the compliant aircraft in which case, the replacement ratio does not apply; or (ii) permanently withdrawn from the fleet within 6 months of delivery of the compliant aircraft in which case, the share of Taxonomy compliance of eligible aircraft is limited by the replacement ratio as set out in Section 3.21; whereby the aircraft permanently withdrawn from use or from the fleet: (i) is non-compliant with the margins defined in Section 3.21., subsection “Substantial contribution to climate change mitigation”, point (b); (ii) has at least 80 % of maximum take-off weight of the compliant aircraft; (iii) has remained in the fleet within at least 12 months prior to its withdrawal; (iv) has a proof of airworthiness dating back less than 6 months prior to the delivery of the compliant aircraft; (d) from 1 January 2030, the aircraft meeting technical screening criteria specified in points (b) or (c) above and operated with a minimum share of sustainable aviation fuels (SAF), corresponding to 15 % in 2030 and increased by 2 percentage points annually thereafter; (e) the aircraft operated with a minimum share of sustainable aviation fuels (SAF), corresponding to 5 % SAF in 2022, with the percentage of SAF increasing by 2 percentage points annually thereafter. The SAF use requirement referred to in points (d) and (e) is calculated with reference to the total aviation fuel used by the compliant aircraft and SAF used at the fleet level. Operators calculate compliance as the ratio of the quantity (expressed in tonnes) of SAF purchased at the fleet level divided by the total aviation fuel used by the compliant aircraft multiplied by 100. SAF are defined in a regulation on ensuring a level playing field for sustainable air transport.
Do no significant harm (“DNSH”)	Do no significant harm (“DNSH”)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	N/A
(4) Transition to a circular economy	Measures are in place to prevent generation of waste in the use phase (maintenance, operation of transport services with regards to catering waste) and to manage any remaining waste in accordance with the waste hierarchy. Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials.
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex. The aircraft complies with the relevant requirements referred to in Article 9(2) of the Regulation (EU) 2018/1139. The aircraft compliant with the technical screening criteria in points (b) to (e) complies with the following standards: (a) for aircraft other than freighter: amendment 13 of Volume I (noise), Chapter 14 of Annex 16 to the Chicago Convention, where the sum of the differences at all three measurement points between the maximum noise levels and the maximum permitted noise levels specified in 14.4.1.1, 14.4.1.2 and 14.4.1.3, shall not be less than 22 EPNdB; for freighter aircraft: amendment 13 of Volume I (noise), Chapter 14 of Annex 16 to the Chicago Convention; (b) amendment 10 of Volume II (engine emissions), Chapters 2 and 4, of Annex 16 to the Chicago Convention.
(6) Protection and restoration of biodiversity and ecosystems	N/A

6.20. Air transport ground handling operations

Description of the activity

Manufacture, repair, maintenance, overhaul, retrofitting, design, repurposing and upgrade, purchase, financing, renting, leasing and operation of equipment and service activities incidental to air transportation (ground handling), including ground services activities at airports and cargo handling, including loading and unloading of goods from aircraft.

The economic activity includes:

(a) vehicles for aircraft marshalling and other services within the apron;

(b) equipment for passenger boarding, including passenger shuttles, mobile steps;

(c) equipment for baggage and freight handling including belt loaders, baggage tractors, airport pallet trucks lower deck loaders, main deck loaders;

(d) equipment for catering including cool container dollies, excluding equipment with refrigeration units powered by an internal combustion engine;

(e) maintenance equipment including maintenance stands and platforms;

(f) pushback tugs;

(g) de-icing equipment for aircraft and engine de-icing;

(h) snow ploughs and other snow clearance and surface de-icing equipment;

(i) non-autonomous taxiing.

The economic activity does not include vehicles for transport of passengers and crew and for aircraft refuelling used within the airport covered in Sections 3.3., 6.3. and 6.6 of this Annex.

The economic activities in this category could be associated with several NACE codes, in particular H52.23, H52.24, H52.29 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Technical screening criteria

Substantial contribution to climate change mitigation Substantial contribution to climate change mitigation

Ground handling vehicles’ direct (tailpipe) CO2 emissions are zero. The propulsion of all ground handling devices and equipment comes from a zero-emissions motor. Ground handling vehicles’ direct (tailpipe) CO2 emissions are zero. The propulsion of all ground handling devices and equipment comes from a zero-emissions motor.

Do no significant harm (“DNSH”) Do no significant harm (“DNSH”)

(2) Climate change adaptation The activity complies with the criteria set out in Appendix A to this Annex.

(3) Sustainable use and protection of water and marine resources The activity complies with the criteria set out in Appendix B to this Annex. With regard to de-icing activities, measures are in place to ensure the necessary discharge controls at airport level, to reduce the environmental impact on watercourses, including through use of more environmentally sustainable chemicals, glycol recovery and surface water treatment.

(4) Transition to a circular economy Measures are in place to prevent generation of waste in the use phase (maintenance, operation of transport services with regards to catering waste) and to manage any remaining waste in accordance with the waste hierarchy. Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials.

(5) Pollution prevention and control The activity complies with the criteria set out in Appendix C to this Annex.

(6) Protection and restoration of biodiversity and ecosystems N/A


Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
Ground handling vehicles’ direct (tailpipe) CO2 emissions are zero. The propulsion of all ground handling devices and equipment comes from a zero-emissions motor.	Ground handling vehicles’ direct (tailpipe) CO2 emissions are zero. The propulsion of all ground handling devices and equipment comes from a zero-emissions motor.
Do no significant harm (“DNSH”)	Do no significant harm (“DNSH”)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex. With regard to de-icing activities, measures are in place to ensure the necessary discharge controls at airport level, to reduce the environmental impact on watercourses, including through use of more environmentally sustainable chemicals, glycol recovery and surface water treatment.
(4) Transition to a circular economy	Measures are in place to prevent generation of waste in the use phase (maintenance, operation of transport services with regards to catering waste) and to manage any remaining waste in accordance with the waste hierarchy. Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials.
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex.
(6) Protection and restoration of biodiversity and ecosystems	N/A

^*1 The activity includes leasing of parts and equipment to the extent that they can be linked to an eligible aircraft type and improves or maintains the level of efficiency of the aircraft.’;

(23) in Section 7.1., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (5) is replaced by the following:


‘(5) Pollution prevention and control	Building components and materials used in the construction comply with the criteria set out in Appendix C to this Annex. Building components and materials used in the construction that may come into contact with occupiers¹ emit less than 0,06 mg of formaldehyde per m³ of test chamber air upon testing in accordance with the conditions specified in Annex XVII to Regulation (EC) No 1907/2006 and less than 0,001 mg of other categories 1A and 1B carcinogenic volatile organic compounds per m³ of test chamber air, upon testing in accordance with CEN/EN 165162 or ISO 16000-3:2011³ or other equivalent standardised test conditions and determination methods4. Where the new construction is located on a potentially contaminated site (brownfield site), the site has been subject to an investigation for potential contaminants, for example using standard ISO 18400^*5. Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

‘(5) Pollution prevention and control

Building components and materials used in the construction comply with the criteria set out in Appendix C to this Annex. Building components and materials used in the construction that may come into contact with occupiers¹ emit less than 0,06 mg of formaldehyde per m³ of test chamber air upon testing in accordance with the conditions specified in Annex XVII to Regulation (EC) No 1907/2006 and less than 0,001 mg of other categories 1A and 1B carcinogenic volatile organic compounds per m³ of test chamber air, upon testing in accordance with CEN/EN 165162 or ISO 16000-3:2011³ or other equivalent standardised test conditions and determination methods4. Where the new construction is located on a potentially contaminated site (brownfield site), the site has been subject to an investigation for potential contaminants, for example using standard ISO 18400^*5. Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

^*1 Applying to paints and varnishes, ceiling tiles, floor coverings, including associated adhesives and sealants, internal insulation and interior surface treatments, such as those to treat damp and mould.

^*2 CEN/TS 16516: 2013, Construction products – Assessment of release of dangerous substances – Determination of emissions into indoor air.

^*3 ISO 16000-3:2011, Indoor air – Part 3: Determination of formaldehyde and other carbonyl compounds in indoor air and test chamber air – Active sampling method (version of 4.6.2021: https://www.iso.org/standard/51812.html).

^*4 The emissions thresholds for carcinogenic volatile organic compounds relate to a 28-day test period.

^*5 ISO 18400 series on Soil quality – Sampling.’;

(24) in Section 7.2., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (5) is replaced by the following:


‘(5) Pollution prevention and control	Building components and materials used in the construction comply with the criteria set out in Appendix C to this Annex. Building components and materials used in the building renovation that may come into contact with occupiers¹ emit less than 0,06 mg of formaldehyde per m³ of test chamber air upon testing in accordance with the conditions specified in Annex XVII to Regulation (EC) No 1907/2006 and less than 0,001 mg of other categories 1A and 1B carcinogenic volatile organic compounds per m³ of test chamber air, upon testing in accordance with CEN/EN 16516 or ISO 16000-3:20112 or other equivalent standardised test conditions and determination methods^*3. Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

‘(5) Pollution prevention and control

Building components and materials used in the construction comply with the criteria set out in Appendix C to this Annex. Building components and materials used in the building renovation that may come into contact with occupiers¹ emit less than 0,06 mg of formaldehyde per m³ of test chamber air upon testing in accordance with the conditions specified in Annex XVII to Regulation (EC) No 1907/2006 and less than 0,001 mg of other categories 1A and 1B carcinogenic volatile organic compounds per m³ of test chamber air, upon testing in accordance with CEN/EN 16516 or ISO 16000-3:20112 or other equivalent standardised test conditions and determination methods^*3. Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

^*1 Applying to paints and varnishes, ceiling tiles, floor coverings (including associated adhesives and sealants), internal insulation and interior surface treatments (such as to treat damp and mould).

^*2 ISO 16000-3:2011, Indoor air – Part 3: Determination of formaldehyde and other carbonyl compounds in indoor air and test chamber air – Active sampling method (version of 4.6.2021: https://www.iso.org/standard/51812.html).

^*3 The emissions thresholds for carcinogenic volatile organic compounds relate to a 28-day test period.’;

(25) in Appendix B the following paragraph is added:

‘The activity does not hamper the achievement of good environmental status of marine waters or does not deteriorate marine waters that are already in good environmental status as defined in point 5 of Article 3 of Directive 2008/56/EC of the European Parliament and of the Council^{1, 2}, taking into account the Commission Decision (EU) 2017/848^*3 in relation to the relevant criteria and methodological standards for those descriptors.

^*1 Directive 2008/56/EC of the European Parliament and of the Council of 17 June 2008 establishing a framework for community action in the field of marine environmental policy (Marine Strategy Framework Directive) (OJ L 164, 25.6.2008, p. 19).

^*2 The definition laid down in point 5 of Article 3 of Directive 2008/56/EC provides in particular that good environmental status is to be determined on the basis of the qualitative descriptors laid down in Annex I to that Directive.

^*3 Commission Decision (EU) 2017/848 of 17 May 2017 laying down criteria and methodological standards on good environmental status of marine waters and specifications and standardised methods for monitoring and assessment, and repealing Decision 2010/477/EU (OJ L 125, 18.5.2017, p. 43).’;

(26) in Appendix C, point (f) is replaced by the following:

‘(f) substances, whether on their own, or in mixtures or in an article, in a concentration above 0,1 % weight by weight (w/w), and meeting the criteria laid down in Article 57 of Regulation (EC) No 1907/2006 and that were identified in accordance with Article 59(1) of that Regulation for a period of at least eighteen months, except if it is assessed and documented by the operators that no other suitable alternative substances or technologies are available on the market, and that they are used under controlled conditions^*1;

^*1 The Commission will review the exceptions from the prohibition from manufacturing, placing on the market or use of the substances referred to in point (f) once it will have published horizontal principles on essential use of chemicals.’;

(27) in Appendix C, point (g) is deleted;

(28) in Appendix C, the following paragraph is added after point (f):

‘In addition, the activity does not lead to the manufacture, presence in the final product or output, or placing on the market, of other substances, whether on their own, or in mixtures or in an article, in a concentration above 0,1 % weight by weight (w/w), that meet the criteria of Regulation (EC) No 1272/2008 for one of the hazard classes or hazard categories mentioned in Article 57 of Regulation (EC) No 1907/2006, except if it is assessed and documented by the operators that no other suitable alternative substances or technologies are available on the market, and that they are used under controlled conditions^*1.

^*1 The Commission will review the exceptions from the prohibition from manufacture, presence in the final product or output, or placing on the market of the substances referred to in this paragraph once it will have published horizontal principles on essential use of chemicals.’.

ANNEX II

AMENDMENTS TO ANNEX II TO DELEGATED REGULATION (EU) 2021/2139

Annex II to Delegated Regulation (EU) 2021/2139 is amended as follows:

(1) in Section 3.13., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (6) is replaced by the following:


‘(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.’

(2) in Section 4.14., subsection ‘Description of the activity’, the third paragraph is replaced by the following:

‘The economic activities in this category could be associated with several NACE codes, in particular D35.22, F42.21 and H49.50 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.’;

(3) In Section 4.14., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (1) is replaced by the following:


‘(1) Climate change mitigation	The conversion, repurposing or retrofit does not increase gas transmission and distribution capacity. The conversion, repurposing or retrofit does not extend the lifespan of the networks beyond their projected lifespan before the conversion, repurposing or retrofit, unless the network is dedicated to hydrogen or other low-carbon gases.’

(4) in Section 5.6., subsection ‘Description of the activity’, the second paragraph is replaced by the following:

‘The economic activities in this category could be associated with several NACE codes, in particular E37.00 and F42.99 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.’;

(5) the following Section 5.13. is inserted:

‘5.13. Desalination

Description of the activity

Construction, operation, upgrade, extension and renewal of desalination plants to produce water to be distributed in drinking water supply systems.

The economic activity includes abstraction of marine or brackish water, pre-treatment (such as treatment designed to remove contaminants, scale formation or membrane fouling), treatment (such as reverse osmosis using membrane technology), post-treatment (disinfection and conditioning) and storage of processed water. The economic activity also includes the disposal of brine (reject water) accomplished by means of deep-sea pipes or outflows providing dilution, or through other brine discharge techniques for plants located on more inland sites (such as for brackish water desalination).

The economic activity may be applied to waters with varying levels of salinity, as long as those waters do not qualify as freshwater, as defined in Annex II to Directive 2000/60/EC.

The economic activities in this category could be associated with several NACE codes, in particular E36.00 and F42.9, 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 scenarios¹ 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 reports2, scientific peer-reviewed publications and open source³ 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 solutions4 or rely on blue or green infrastructure^*5 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 scenarios¹ 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 reports2, scientific peer-reviewed publications and open source³ 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 solutions4 or rely on blue or green infrastructure^*5 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 The greenhouse gas emissions from the desalination plant do not exceed 1 080 gCO2e/m³ of freshwater produced (including treatments, pumping and brine disposal and the related energy use).

(3) Sustainable use and protection of water and marine resources Environmental degradation risks related to preserving water quality and avoiding water stress are identified and addressed with the aim of achieving good water status and good ecological potential as defined in Article 2, points (22) and (23), of Regulation (EU) 2020/852, in accordance with Directive 2000/60/EC⁶ and with a water use and protection management plan, developed thereunder for the potentially affected water body or bodies, in consultation with relevant stakeholders. The project has been authorised by the competent authority, in the framework of integrated water management, having as priority taken into account all other viable water supply options, water demand management and efficiency measures, in consultation with the water management authorities. An Environmental Impact Assessment or screening is carried out in accordance with national legislation, and includes an assessment of the impact on freshwater and marine waters in accordance with Directives 2000/60/EC and 2008/56/EC. The activity does not hamper the achievement of good environmental status of marine waters or does not deteriorate marine waters that are already in good environmental status as defined in Article 2, points (21) of Regulation (EU) 2020/852 and in accordance with Directive 2008/56/EC, that requires in particular that the appropriate measures are taken to prevent or mitigate impacts in relation to the descriptors laid down in Annex I to that Directive, taking into account the Decision (EU) 2017/848 in relation to the relevant criteria and methodological standards for those descriptors. The activity complies with Directive 2014/89/EU of the European Parliament and of the Council7. In order to limit thermal anomalies associated with the discharge of waste heat, the operator of desalination plants controls: (a) the maximum temperature of the recipient marine water body after mixing; (b) the maximum temperature difference between the discharged brine water and the recipient marine water body. The temperature control is implemented in accordance with the threshold values set out in Union law and national law.

(4) Transition to a circular economy N/A

(5) Pollution prevention and control The brine disposal is based on an environmental impact study including a site-specific assessment of impacts relative to brine marine disposal taking into account the following elements: (a) description and understanding of the local baseline conditions, such as seawater quality, topography, hydrodynamic characteristics, and marine ecosystems based on field measurements and surveys; (b) analysis of brine discharge impacts, based on dispersion modelling of the brine discharge and laboratory toxicity testing, aimed at defining safe discharge conditions taking into account salt concentration, total alkalinity, temperature and toxic metals. The level of detail required in the assessment is appropriate to the size, process and recovery rates of the desalination plant, as well as its location. The environmental impact study demonstrates that the impact of brine discharge does not deteriorate the ecosystem’s integrity. Based on the environmental impact study, the activity adopts safe brine discharge criteria, including site-specific minimum brine dilution objectives, based on an appropriate characterisation of local water conditions, ecosystems, species and habitats, in order to mitigate the possible adverse effects of brine disposal.

(6) Protection and restoration of biodiversity and ecosystems An Environmental Impact Assessment (EIA) or screening⁸ has been completed in accordance with relevant EIA national legislation9. Where an EIA has been carried out, the required mitigation, restoration or compensation measures for protecting the environment are implemented. The activity does not have significant effects on protected areas (Unesco World Heritage sites, Key Biodiversity Areas, as well as other protected areas than Natura 2000 sites), and protected species based on an assessment of its impact that takes into account the best available knowledge^*10.


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 scenarios¹ 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 reports2, scientific peer-reviewed publications and open source³ 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 solutions4 or rely on blue or green infrastructure^*5 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 scenarios¹ 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 reports2, scientific peer-reviewed publications and open source³ 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 solutions4 or rely on blue or green infrastructure^*5 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	The greenhouse gas emissions from the desalination plant do not exceed 1 080 gCO2e/m³ of freshwater produced (including treatments, pumping and brine disposal and the related energy use).
(3) Sustainable use and protection of water and marine resources	Environmental degradation risks related to preserving water quality and avoiding water stress are identified and addressed with the aim of achieving good water status and good ecological potential as defined in Article 2, points (22) and (23), of Regulation (EU) 2020/852, in accordance with Directive 2000/60/EC⁶ and with a water use and protection management plan, developed thereunder for the potentially affected water body or bodies, in consultation with relevant stakeholders. The project has been authorised by the competent authority, in the framework of integrated water management, having as priority taken into account all other viable water supply options, water demand management and efficiency measures, in consultation with the water management authorities. An Environmental Impact Assessment or screening is carried out in accordance with national legislation, and includes an assessment of the impact on freshwater and marine waters in accordance with Directives 2000/60/EC and 2008/56/EC. The activity does not hamper the achievement of good environmental status of marine waters or does not deteriorate marine waters that are already in good environmental status as defined in Article 2, points (21) of Regulation (EU) 2020/852 and in accordance with Directive 2008/56/EC, that requires in particular that the appropriate measures are taken to prevent or mitigate impacts in relation to the descriptors laid down in Annex I to that Directive, taking into account the Decision (EU) 2017/848 in relation to the relevant criteria and methodological standards for those descriptors. The activity complies with Directive 2014/89/EU of the European Parliament and of the Council7. In order to limit thermal anomalies associated with the discharge of waste heat, the operator of desalination plants controls: (a) the maximum temperature of the recipient marine water body after mixing; (b) the maximum temperature difference between the discharged brine water and the recipient marine water body. The temperature control is implemented in accordance with the threshold values set out in Union law and national law.
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	The brine disposal is based on an environmental impact study including a site-specific assessment of impacts relative to brine marine disposal taking into account the following elements: (a) description and understanding of the local baseline conditions, such as seawater quality, topography, hydrodynamic characteristics, and marine ecosystems based on field measurements and surveys; (b) analysis of brine discharge impacts, based on dispersion modelling of the brine discharge and laboratory toxicity testing, aimed at defining safe discharge conditions taking into account salt concentration, total alkalinity, temperature and toxic metals. The level of detail required in the assessment is appropriate to the size, process and recovery rates of the desalination plant, as well as its location. The environmental impact study demonstrates that the impact of brine discharge does not deteriorate the ecosystem’s integrity. Based on the environmental impact study, the activity adopts safe brine discharge criteria, including site-specific minimum brine dilution objectives, based on an appropriate characterisation of local water conditions, ecosystems, species and habitats, in order to mitigate the possible adverse effects of brine disposal.
(6) Protection and restoration of biodiversity and ecosystems	An Environmental Impact Assessment (EIA) or screening⁸ has been completed in accordance with relevant EIA national legislation9. Where an EIA has been carried out, the required mitigation, restoration or compensation measures for protecting the environment are implemented. The activity does not have significant effects on protected areas (Unesco World Heritage sites, Key Biodiversity Areas, as well as other protected areas than Natura 2000 sites), and protected species based on an assessment of its impact that takes into account the best available knowledge^*10.

^*1 Future scenarios include Intergovernmental Panel on Climate Change representative concentration pathways RCP2.6, RCP4.5, RCP6.0 and RCP8.5.

^*2 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/.

^*3 Such as Copernicus services managed by the European Commission.

^*4 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-efficie nt 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/).

^*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) 249 final).

^*6 For activities in third countries, in accordance with applicable national law or international standards which pursue equivalent objectives of good water status and good ecological potential, through equivalent procedural and substantive rules, i.e. a water use and protection management plan developed in consultation with relevant stakeholders which ensures that: 1) the impact of the activities on the identified status or ecological potential of potentially affected water body or bodies is assessed and 2) deterioration or prevention of good status/ecological potential is avoided or, where this is not possible, 3) justified by the lack of better environmental alternatives which are not disproportionately costly/technically unfeasible, and all practicable steps are taken to mitigate the adverse impact on the status of the body of water.

^*7 Directive 2014/89/EU of the European Parliament and of the Council of 23 July 2014 establishing a framework for maritime spatial planning (OJ L 257, 28.8.2014, p. 135).

^*8 The procedure through which the competent authority determines whether projects listed in Annex II to Directive 2011/92/EU is to be made subject to an environmental impact assessment (as referred to in Article 4(2) of that Directive).

^*9 For activities in third countries, in accordance with equivalent applicable national law or international standards requiring the completion of an EIA or screening, for example, IFC Performance Standard 1: Assessment and Management of Environmental and Social Risks.

^*10 For activities located in third countries, in accordance with equivalent applicable national law or international standards, that aim at the conservation of natural habitats, wild fauna and wild flora, and that require to carry out (1) a screening procedure to determine whether, for a given activity, an appropriate assessment of the possible impacts on protected habitats and species is needed; (2) such an appropriate assessment where the screening determines that it is needed, for example IFC Performance Standard 6: Biodiversity Conservation and Sustainable Management of Living Natural Resources.’

(6) in Section 6.3., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (5) is replaced by the following:


‘(5) Pollution prevention and control	For road vehicles of category M, tyres comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the highest two populated classes as set out in Regulation (EU) 2020/740 and as can be verified from the European Product Registry for Energy Labelling (EPREL). Where applicable, vehicles comply with the requirements of the most recent applicable stage of the Euro VI heavy duty emission type-approval set out in accordance with Regulation (EC) No 595/2009.’

‘(5) Pollution prevention and control

For road vehicles of category M, tyres comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the highest two populated classes as set out in Regulation (EU) 2020/740 and as can be verified from the European Product Registry for Energy Labelling (EPREL). Where applicable, vehicles comply with the requirements of the most recent applicable stage of the Euro VI heavy duty emission type-approval set out in accordance with Regulation (EC) No 595/2009.’

(7) title of Section 6.5. is replaced by the following:

‘6.5. Transport by motorbikes, passenger cars and light commercial vehicles’;

(8) Section 6.5. is amended as follows:

(a) in subsection ‘Description of the activity’, the first paragraph is replaced by the following:

‘Purchase, financing, renting, leasing and operation of vehicles designated as category M1¹, N12 both falling under the scope of Regulation (EC) No 715/2007, or L (2- and 3-wheel vehicles and quadricycles)^*3.’;

(b) in subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (5) is replaced by the following:


‘(5) Pollution prevention and control	Vehicles comply with requirements of the most recent applicable stage of the Euro 6 light-duty emission type-approval^*4 set out in in accordance with Regulation (EC) No 715/2007. Vehicles comply with the emission thresholds for clean light-duty vehicles set out in Table 2 of the Annex to Directive 2009/33/EC. For road vehicles of categories M and N, tyres comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the highest two populated classes as set out in Regulation (EU) 2020/740 and as can be verified from the European Product Registry for Energy Labelling (EPREL). Vehicles comply with Regulation (EU) No 540/2014.

‘(5) Pollution prevention and control

Vehicles comply with requirements of the most recent applicable stage of the Euro 6 light-duty emission type-approval^*4 set out in in accordance with Regulation (EC) No 715/2007. Vehicles comply with the emission thresholds for clean light-duty vehicles set out in Table 2 of the Annex to Directive 2009/33/EC. For road vehicles of categories M and N, tyres comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the highest two populated classes as set out in Regulation (EU) 2020/740 and as can be verified from the European Product Registry for Energy Labelling (EPREL). Vehicles comply with Regulation (EU) No 540/2014.

^*1 As referred to in Article 4(1), point (a)(i), of Regulation (EU) 2018/858.

^*2 As referred to in Article 4(1), point (b)(i), of Regulation (EU) 2018/858.

^*3 As referred to in Article 4(1) of Regulation (EU) 2018/858.

^*4 Commission Regulation (EU) 2018/1832.’;

(9) in Section 6.6., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (5) is replaced by the following:


‘(5) Pollution prevention and control	For road vehicles of categories M and N, tyres comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the highest two populated classes as set out in Regulation (EU) 2020/740 and as can be verified from the European Product Registry for Energy Labelling (EPREL). Vehicles comply with the requirements of the most recent applicable stage of the Euro VI heavy duty emission type-approval^*1 set out in accordance with Regulation (EC) No 595/2009. Vehicles comply with Regulation (EU) No 540/2014.

‘(5) Pollution prevention and control

For road vehicles of categories M and N, tyres comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the highest two populated classes as set out in Regulation (EU) 2020/740 and as can be verified from the European Product Registry for Energy Labelling (EPREL). Vehicles comply with the requirements of the most recent applicable stage of the Euro VI heavy duty emission type-approval^*1 set out in accordance with Regulation (EC) No 595/2009. Vehicles comply with Regulation (EU) No 540/2014.

^*1 Commission Regulation (EU) No 582/2011 implementing and amending Regulation (EC) No 595/2009 of the European Parliament and of the Council with respect to emissions from heavy duty vehicles (Euro VI) and amending Annexes I and III to Directive 2007/46/EC of the European Parliament and of the Council (OJ L 167, 25.6.2011, p. 1).’;

(10) Section 6.12. is amended as follows:

(a) in subsection ‘Technical screening criteria’, the title ‘Substantial contribution to climate change mitigation’ is replaced by the title ‘Substantial contribution to climate change adaptation’;

(b) in subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (2) is replaced by the following:


‘(1) Climate change mitigation	The vessels are not dedicated to the transport of fossil fuels.’

(11) in Section 6.13., subsection ‘Description of the activity’, the second paragraph is replaced by the following:

‘The economic activities in this category could be associated with several NACE codes, in particular F42.11, F42.12, F42.13, F43.21, M71.12 and M71.20 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.’;

(12) in Section 6.15., subsection ‘Description of the activity’, the second paragraph is replaced by the following:

‘The economic activities in this category could be classified under several NACE codes, in particular F42.11, F42.13, M71.12 and M71.20 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.’;

(13) in Section 6.16., subsection ‘Description of the activity’, the third paragraph is replaced by the following:

‘The economic activities in this category could be associated with several NACE codes, in particular F42.91, M71.12 and M71.20 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.’;

(14) in Section 7.1., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (5) is replaced by the following:


‘(5) Pollution prevention and control	Building components and materials used in the construction comply with the criteria set out in Appendix C to this Annex. Building components and materials used in the construction that may come into contact with occupiers¹ emit less than 0,06 mg of formaldehyde per m³ of test chamber air upon testing in accordance with the conditions specified in Annex XVII to Regulation (EC) No 1907/2006 and less than 0,001 mg of other categories 1A and 1B carcinogenic volatile organic compounds per m³ of test chamber air, upon testing in accordance with CEN/EN 165162 or ISO 16000-3³ or other equivalent standardised test conditions and determination methods4. Where the new construction is located on a potentially contaminated site (brownfield site), the site has been subject to an investigation for potential contaminants, for example using standard ISO 18400^*5. Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

‘(5) Pollution prevention and control

Building components and materials used in the construction comply with the criteria set out in Appendix C to this Annex. Building components and materials used in the construction that may come into contact with occupiers¹ emit less than 0,06 mg of formaldehyde per m³ of test chamber air upon testing in accordance with the conditions specified in Annex XVII to Regulation (EC) No 1907/2006 and less than 0,001 mg of other categories 1A and 1B carcinogenic volatile organic compounds per m³ of test chamber air, upon testing in accordance with CEN/EN 165162 or ISO 16000-3³ or other equivalent standardised test conditions and determination methods4. Where the new construction is located on a potentially contaminated site (brownfield site), the site has been subject to an investigation for potential contaminants, for example using standard ISO 18400^*5. Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

^*1 Applying to paints and varnishes, ceiling tiles, floor coverings, including associated adhesives and sealants, internal insulation and interior surface treatments, such as those to treat damp and mold.

^*2 CEN/TS 16516: 2013, Construction products – Assessment of release of dangerous substances – Determination of emissions into indoor air.

^*3 ISO 16000-3:2011, Indoor air – Part 3: Determination of formaldehyde and other carbonyl compounds in indoor air and test chamber air – Active sampling method.

^*4 The emissions thresholds for carcinogenic volatile organic compounds relate to a 28-day test period.

^*5 ISO 18400 series on Soil quality – Sampling.’;

(15) in Section 7.2., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (5) is replaced by the following:


‘(5) Pollution prevention and control	Building components and materials used in the construction complies with the criteria set out in Appendix C to this Annex. Building components and materials used in the building renovation that may come into contact with occupiers¹ emit less than 0,06 mg of formaldehyde per m³ of test chamber air upon testing in accordance with the conditions specified in Annex XVII to Regulation (EC) No 1907/2006 and less than 0,001 mg of other categories 1A and 1B carcinogenic volatile organic compounds per m³ of test chamber air, upon testing in accordance with CEN/EN 165162 or ISO 16000-3:2011³ or other equivalent standardised test conditions and determination methods4. Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

‘(5) Pollution prevention and control

Building components and materials used in the construction complies with the criteria set out in Appendix C to this Annex. Building components and materials used in the building renovation that may come into contact with occupiers¹ emit less than 0,06 mg of formaldehyde per m³ of test chamber air upon testing in accordance with the conditions specified in Annex XVII to Regulation (EC) No 1907/2006 and less than 0,001 mg of other categories 1A and 1B carcinogenic volatile organic compounds per m³ of test chamber air, upon testing in accordance with CEN/EN 165162 or ISO 16000-3:2011³ or other equivalent standardised test conditions and determination methods4. Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

^*1 Applying to paints and varnishes, ceiling tiles, floor coverings (including associated adhesives and sealants), internal insulation and interior surface treatments (such as to treat damp and mould).

^*2 CEN/TS 16516: 2013, Construction products – Assessment of release of dangerous substances -Determination of emissions into indoor air.

^*3 ISO 16000-3:2011, Indoor air – Part 3: Determination of formaldehyde and other carbonyl compounds in indoor air and test chamber air – Active sampling method (version of 27.6.2023: https://www.iso.org/standard/51812.html).

^*4 The emissions thresholds for carcinogenic volatile organic compounds relate to a 28-day test period.’;

(16) in Section 7.3., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (2) is replaced by the following:


‘(1) Climate change mitigation	The building is not dedicated to extraction, storage, transport or manufacture of fossil fuels.’

(17) in Section 7.4., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (2) is replaced by the following:


‘(1) Climate change mitigation	The building is not dedicated to extraction, storage, transport or manufacture of fossil fuels.’

(18) in Section 7.5., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (2) is replaced by the following:


‘(1) Climate change mitigation	The building is not dedicated to extraction, storage, transport or manufacture of fossil fuels.’

(19) in Section 7.6., subsection ‘Technical screening criteria’, subsection ‘Do no significant harm (“DNSH”)’, point (2) is replaced by the following:


‘(1) Climate change mitigation	The building is not dedicated to extraction, storage, transport or manufacture of fossil fuels.’

(20) the following Section 8.4. is inserted:

‘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;

(c) climate risk management.

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 reports¹, scientific peer-reviewed publications and open source2 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 14090³ for the understanding of climate impacts and uncertainties and their use in decision-making, as well as EN ISO 140914 on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change⁵, and the Sendai Framework for Disaster Risk Reduction6. 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^*7 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 reports¹, scientific peer-reviewed publications and open source2 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 14090³ for the understanding of climate impacts and uncertainties and their use in decision-making, as well as EN ISO 140914 on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change⁵, and the Sendai Framework for Disaster Risk Reduction6. 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^*7 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


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 reports¹, scientific peer-reviewed publications and open source2 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 14090³ for the understanding of climate impacts and uncertainties and their use in decision-making, as well as EN ISO 140914 on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change⁵, and the Sendai Framework for Disaster Risk Reduction6. 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^*7 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 reports¹, scientific peer-reviewed publications and open source2 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 14090³ for the understanding of climate impacts and uncertainties and their use in decision-making, as well as EN ISO 140914 on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change⁵, and the Sendai Framework for Disaster Risk Reduction6. 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^*7 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

^*1 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/.

^*2 Such as the Copernicus services and Galileo Early Warning Service managed by the European Commission.

^*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).

^*4 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).

^*5 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.

^*6 Sendai Framework for Disaster Risk Reduction 2015-2030, https://www.undrr.org/publication/sendai-framework-disaster-risk-reduction-2015-2030.

^*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/).’;

(21) the following Section 9.3. is inserted:

‘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 reports¹, scientific peer-reviewed publications, open source2 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 14090:2019³ for the understanding of climate impacts and uncertainties and their use in decision-making, as well as ISO 14091:20214 on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change⁵, and the Sendai Framework for Disaster Risk Reduction6. 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 solutions⁷ or rely on blue or green infrastructure8 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 reports¹, scientific peer-reviewed publications, open source2 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 14090:2019³ for the understanding of climate impacts and uncertainties and their use in decision-making, as well as ISO 14091:20214 on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change⁵, and the Sendai Framework for Disaster Risk Reduction6. 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 solutions⁷ or rely on blue or green infrastructure8 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


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 reports¹, scientific peer-reviewed publications, open source2 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 14090:2019³ for the understanding of climate impacts and uncertainties and their use in decision-making, as well as ISO 14091:20214 on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change⁵, and the Sendai Framework for Disaster Risk Reduction6. 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 solutions⁷ or rely on blue or green infrastructure8 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 reports¹, scientific peer-reviewed publications, open source2 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 14090:2019³ for the understanding of climate impacts and uncertainties and their use in decision-making, as well as ISO 14091:20214 on climate vulnerability, impacts and risk assessment, the Technical Guidance on Comprehensive Risk Assessment and Planning in the Context of Climate Change⁵, and the Sendai Framework for Disaster Risk Reduction6. 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 solutions⁷ or rely on blue or green infrastructure8 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

^*1 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/.

^*2 Such as the Copernicus services and Galileo Early Warning Service managed by the European Commission.

^*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).

^*4 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).

^*5 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

^*6 Sendai Framework for Disaster Risk Reduction 2015-2030, https://www.undrr.org/publication/sendai-framework-disaster-risk-reduction-2015-2030.

^*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/).

^*8 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).’;

(22) the following title for Section 14 is inserted:

‘14. DISASTER RISK MANAGEMENT’;

(23) the following Sections 14.1. and 14.2. are inserted:

‘14.1. Emergency Services

Description of the activity

Emergency services activities including:

(a) disaster response coordination for the establishment and operation of assessment, coordination or preparedness facilities and team(s) such as permanent emergency response coordination centres or on-site operations coordination centres in the location of an emergency. The operation of emergency response includes command, assessment or analysis, planning, liaison or coordination, communication and media reporting;

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