EU Taxonomy DNSH Matrix
Do No Significant Harm criteria for all 151 EU Taxonomy-eligible economic activities. Organised by sector — select an activity to see thresholds, documentation requirements, and audit guidance for each of the six environmental objectives.
Criteria reflect Omnibus I (in force 28 January 2026). Data sourced from the EU Taxonomy Navigator API.
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Accommodation activities
Arts, entertainment and recreation
Construction and real estate activities
Acquisition and ownership of buildings
NACE: L68
Construction of new buildings
NACE: F41.1, F41.2, F43
Demolition and wrecking of buildings and other structures
NACE: F43.1
Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)
NACE: F42, F43, M71, C16, C17, C22, C23, C25, C27, C28
Installation, maintenance and repair of energy efficiency equipment
NACE: F42, F43, M71, C16, C17, C22, C23, C25, C27, C28, S95.21, S95.22, C33.12
Installation, maintenance and repair of instruments and devices for measuring, regulation and controlling energy performance of buildings
NACE: F42, F43, M71, C16, C17, C22, C23, C25, C27, C28
Installation, maintenance and repair of renewable energy technologies
NACE: F42, F43, M71, C16, C17, C22, C23, C25, C27, C28
Maintenance of roads and motorways
NACE: F42.11
Renovation of existing buildings
NACE: F41, F43
Use of concrete in civil engineering
NACE: F42.12, F42.13, F42.2, F42.9
Disaster risk management
Education
Energy
Cogeneration of heat/cool and power from bioenergy
NACE: D35.11, D35.30
Cogeneration of heat/cool and power from geothermal energy
NACE: D35.11, D35.30
Cogeneration of heat/cool and power from renewable non-fossil gaseous and liquid fuels
NACE: D35.11, D35.30
Cogeneration of heat/cool and power from solar energy
NACE: D35.11, D35.30
Construction and safe operation of new nuclear power plants, for the generation of electricity and/or heat, including for hydrogen production, using best-available technologies
NACE: D35.11, F42.22
District heating/cooling distribution
NACE: D35.30
Electricity generation from bioenergy
NACE: D35.11
Electricity generation from fossil gaseous fuels
NACE: D35.11, F42.22
Electricity generation from geothermal energy
NACE: D35.11, F42.22
Electricity generation from hydropower
NACE: D35.11, F42.22
Electricity generation from nuclear energy in existing installations
NACE: D35.11, F42.22
Electricity generation from ocean energy technologies
NACE: D35.11, F42.22
Electricity generation from renewable non-fossil gaseous and liquid fuels
NACE: D35.11, F42.22
Electricity generation from wind power
NACE: D35.11, F42.22
Electricity generation using concentrated solar power (CSP) technology
NACE: D35.11, F42.22
Electricity generation using solar photovoltaic technology
NACE: D35.11, F42.22
High-efficiency co-generation of heat/cool and power from fossil gaseous fuels
NACE: D35.11, D35.30
Installation and operation of electric heat pumps
NACE: D35.30, F43.22
Manufacture of biogas and biofuels for use in transport and of bioliquids
NACE: D35.21
Pre-commercial stages of advanced technologies to produce energy from nuclear processes with minimal waste from the fuel cycle
NACE: M72, M72.1
Production of heat/cool from bioenergy
NACE: D35.30
Production of heat/cool from fossil gaseous fuels in an efficient district heating and cooling system
NACE: D35.30
Production of heat/cool from geothermal energy
NACE: D35.30
Production of heat/cool from renewable non-fossil gaseous and liquid fuels
NACE: D35.30
Production of heat/cool from solar thermal heating
NACE: D35.30
Production of heat/cool using waste heat
NACE: D35.30
Storage of electricity
Storage of hydrogen
Storage of thermal energy
Transmission and distribution networks for renewable and low-carbon gases
NACE: D35.22, F42.21, H49.50
Transmission and distribution of electricity
NACE: D35.12, D35.13
Environmental protection and restoration activities
Financial and insurance activities
Forestry
Human health and social work activities
Information and communication
Computer programming, consultancy and related activities
NACE: J62
Data processing, hosting and related activities
NACE: J63.11
Data-driven solutions for GHG emissions reductions
NACE: J61, J62, J63.11
Programming and broadcasting activities
NACE: J60
Provision of IT/OT data-driven solutions
NACE: C26, C27, J58.29, J61, J62, J63.1
Provision of IT/OT data-driven solutions for leakage reduction
NACE: E36, F42.99, J62
Software enabling physical climate risk management and adaptation
NACE: J62.01
Manufacturing
Manufacture of active pharmaceutical ingredients (API) or active substances
NACE: C21.1
Manufacture of aluminium
NACE: C24.42, C24.53
Manufacture of anhydrous ammonia
NACE: C20.15
Manufacture of automotive and mobility components
NACE: C22.2, C26.1, C26.2, C28.14, C28.15, C29.2, C29.3, C33.17
Manufacture of batteries
NACE: C27.2, E38.32
Manufacture of carbon black
NACE: C20.13
Manufacture of cement
NACE: C23.51
Manufacture of chlorine
NACE: C20.13
Manufacture of electrical and electronic equipment
NACE: C26, C27
Manufacture of energy efficiency equipment for buildings
NACE: C16.23, C23.11, C23.20, C23.31, C23.32, C23.43, C25.11, C25.12, C25.21, C25.29, C25.93, C27.31, C27.32, C27.33, C27.40, C27.51, C28.11, C28.12, C28.13, C28.14
Manufacture of equipment for the production and use of hydrogen
NACE: C25, C27, C28
Manufacture of hydrogen
NACE: C20.11
Manufacture of iron and steel
NACE: C24.10, C24.20, C24.31, C24.32, C24.33, C24.34, C24.51, C24.52
Manufacture of low carbon technologies for transport
NACE: C29.1, C30.1, C30.2, C30.9, C33.15, C33.17
Manufacture of medicinal products
NACE: C21.2
Manufacture of nitric acid
NACE: C20.15
Manufacture of organic basic chemicals
NACE: C20.14
Manufacture of other low carbon technologies
NACE: C22, C25, C26, C27, C28
Manufacture of plastic packaging goods
NACE: C22.22
Manufacture of plastics in primary form
NACE: C20.16
Manufacture of rail rolling stock constituents
NACE: C30.2, C27.1, C27.9
Manufacture of renewable energy technologies
NACE: C25, C27, C28
Manufacture of soda ash
NACE: C20.13
Manufacture, installation and associated services for leakage control technologies enabling leakage reduction and prevention in water supply systems
NACE: E36, F42.99
Manufacture, installation, and servicing of high, medium and low voltage electrical equipment for electrical transmission and distribution that result in or enable a substantial contribution to climate change mitigation
NACE: C26.51, C27.1, C27.3, C27.9, C33.13, C33.14, C33.2
Manufacturing of aircraft
NACE: C30.3, C33.16
Professional, scientific and technical activities
Close to market research, development and innovation
NACE: M71.1.2, M72.1
Consultancy for physical climate risk management and adaptation
NACE: M74.90
Engineering activities and related technical consultancy dedicated to adaptation to climate change
NACE: M71.12
Professional services related to energy performance of buildings
NACE: M71
Research, development and innovation for direct air capture of CO2
NACE: M71.1.2, M72.1
Services
Marketplace for the trade of second-hand goods for reuse
NACE: C10, C11, C13, C14, C15, C16, C17, C18, C22, C23.3, C23.4, C24, C25.1, C25.2, C25.7, C25.9, C26, C27, C28.22, C28.23, C28.24, C28.25, C28.93, C28.94, C28.95, C28.96, C31, C32, J58.29, J61, J62, J63.1
Preparation for re-use of end-of-life products and product components
Product-as-a-service and other circular use- and result-oriented service models
NACE: C13, C14, C15, C16, C22, C23.3, C23.4, C25.1, C25.2, C25.7, C25.9, C26, C27, C28.22, C28.23, C28.24, C28.25, C28.93, C28.94, C28.95, C28.96, C31, C32, G46, G47
Repair, refurbishment and remanufacturing
Sale of second-hand goods
NACE: C13, C14, C15, C16, C18, C22, C23.3, C23.4, C25.1, C25.2, C25.7, C25.9, C26, C27, C28.22, C28.23, C28.24, C28.25, C28.93, C28.94, C28.95, C28.96, C29, C31, C32, G46, G47
Sale of spare parts
NACE: C26, C27, C28.22, C28.23, C28.24, C31, G46, G47
Transport
Air transport ground handling operations
NACE: H52.23, H52.24, H52.29
Airport infrastructure
NACE: F41.20, F42.99
Freight rail transport
NACE: H49.20, N77.39
Freight transport services by road
NACE: H49.4.1, H53.10, H53.20, N77.12
Infrastructure enabling low carbon water transport
NACE: F42.91, M71.12, M71.20
Infrastructure enabling low-carbon road transport and public transport
NACE: F42.11, F42.13, M71.12, M71.20
Infrastructure enabling road transport and public transport
NACE: F42.11, F42.13, M71.12, M71.20
Infrastructure for personal mobility, cycle logistics
NACE: F42.11, F42.12, F42.13, F43.21, M71.12, M71.20
Infrastructure for rail transport
NACE: C25.99, C27.9, C30.20, F42.12, F42.13, M71.12, M71.20, F43.21, H52.21
Infrastructure for water transport
NACE: F42.91, M71.12, M71.20
Inland freight water transport
NACE: H50.4
Inland passenger water transport
NACE: H50.30
Leasing of aircraft
NACE: N77.35
Low carbon airport infrastructure
NACE: F41.20, F42.99
Operation of personal mobility devices, cycle logistics
NACE: N77.11, N77.21
Passenger and freight air transport
NACE: H51.1, H51.21
Passenger interurban rail transport
NACE: H49.10, N77.39
Retrofitting of inland water passenger and freight transport
NACE: H50.4, H50.30, C33.15
Retrofitting of sea and coastal freight and passenger water transport
NACE: H50.10, H50.2, H52.22, C33.15, N77.21
Sea and coastal freight water transport, vessels for port operations and auxiliary activities
NACE: H50.2, H52.22, N77.34
Sea and coastal passenger water transport
NACE: H50.10, N77.21, N77.34
Transport by motorbikes, passenger cars and light commercial vehicles
NACE: H49.32, H49.39, N77.11
Urban and suburban transport, road passenger transport
NACE: H49.31, H49.3.9, N77.39, N77.11
Water supply, sewerage, waste management and remediation
Anaerobic digestion of bio-waste
NACE: E38.21, F42.99
Anaerobic digestion of sewage sludge
NACE: E37.00, F42.99
Collection and transport of hazardous waste
NACE: E38.12, F42.9
Collection and transport of non-hazardous and hazardous waste
NACE: E38.11, E38.12, F42.9
Collection and transport of non-hazardous waste in source segregated fractions
NACE: E38.11
Composting of bio-waste
NACE: E38.21, F42.99
Construction, extension and operation of waste water collection and treatment
NACE: E37.00, F42.99
Construction, extension and operation of water collection, treatment and supply systems
NACE: E36.00, F42.99
Depollution and dismantling of end-of-life products
NACE: E38.31, E38.32, E42.99
Desalination
NACE: E36.00, F42.9
Landfill gas capture and utilisation
NACE: E38.21
Material recovery from non-hazardous waste
NACE: E38.32, F42.99
Phosphorus recovery from waste water
NACE: E37.00, E38.32, F42.99
Production of alternative water resources for purposes other than human consumption
NACE: E37.00, F42.9
Recovery of bio-waste by anaerobic digestion or composting
NACE: E38.21, F42.9
Remediation of contaminated sites and areas
Remediation of legally non-conforming landfills and abandoned or illegal waste dumps
NACE: E39, E38.2, E38.32, F42.9
Renewal of waste water collection and treatment
NACE: E37.00
Renewal of water collection, treatment and supply systems
NACE: E36.00, F42.99
Sorting and material recovery of non-hazardous waste
NACE: E38.32, F42.9
Sustainable urban drainage systems (SUDS)
NACE: E36.00, E37.00, F42.9
Transport of CO2
NACE: F42.21, H49.50
Treatment of hazardous waste
NACE: E38.22, E38.32, F42.9
Underground permanent geological storage of CO2
NACE: E39.00
Urban Waste Water Treatment
NACE: E37.00, F42.9
Water supply
NACE: E36.00, F42.9