Climate Delegated Act Construction and real estate activities NACE F41.1NACE F41.2NACE F43

Construction of new buildings

Development of building projects for residential and non-residential buildings by bringing together financial, technical and physical means to realise the building projects for later sale as well as the construction of complete residential or non-residential buildings, on own account for sale or on a fee or contract basis.

The economic activities in this category could be associated with several NACE codes, in particular F41.1 and F41.2, including also activities under F43, in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Substantial contribution

This activity can make a substantial contribution to the following objective(s). The activity must also pass DNSH assessment against the remaining five objectives.

✓ Climate mitigation

Constructions of new buildings for which:1. The Primary Energy Demand (PED)(343), defining the energy performance of the building resulting from the construction, is at least 10 % lower than the threshold set for the nearly zero-energy building (NZEB) requirements in national measures implementing Directive 2010/31/EU of the European Parliament and of the Council(344). The energy performance is certified using an as built Energy Performance Certificate (EPC).2. For buildings larger than 5000 m2 (345), upon completion, the building resulting from the construction undergoes testing for air-tightness and thermal integrity(346), and any deviation in the levels of performance set at the design stage or defects in the building envelope are disclosed to investors and clients. As an alternative; where robust and traceable quality control processes are in place during the construction process this is acceptable as an alternative to thermal integrity testing.3. For buildings larger than 5000 m2 (347), the life-cycle Global Warming Potential (GWP)(348) of the building resulting from the construction has been calculated for each stage in the life cycle and is disclosed to investors and clients on demand.

✓ Circular economy

1. All generated construction and demolition waste is treated in accordance with Union waste legislation and with the full checklist of the EU Construction and Demolition Waste Management Protocol, in particular by setting sorting systems and pre-demolition audits(73). The preparing for re-use(74) or recycling(75) of the non-hazardous construction and demolition waste generated on the construction site is at least 90% (by mass in kilogrammes), excluding backfilling(76). This excludes naturally occurring material referred to in category 17 05 04 in the European List of Waste established by Decision 2000/532/EC. The operator of the activity demonstrates compliance with the 90% threshold by reporting on the Level(s) indicator 2.2(77) using the Level 2 reporting format for different waste streams.2. The life-cycle Global Warming Potential (GWP) of the building resulting from the construction has been calculated for each stage in the life cycle and is disclosed to investors and clients on demand(78).3. Construction designs and techniques support circularity via the incorporation of concepts for design for adaptability and deconstruction as outlined in Level(s) indicators 2.3 and 2.4 respectively. Compliance with this requirement is demonstrated by reporting on the Level(s) indicators 2.3(79) and 2.4(80) at Level 2.4. The use of primary raw material in the construction of the building is minimised through the use of secondary raw materials(81). The operator of the activity ensures that the three heaviest material categories used to construct the building, measured by mass in kilogrammes, comply with the following maximum total amounts of primary raw material used:for the combined total of concrete(82), natural or agglomerated stone, a maximum of 70% of the material come from primary raw material;for the combined total of brick, tile, ceramic, a maximum of 70% of the material come from primary raw material;for bio-based materials(83), a maximum of 80% of the total material come from primary raw material;for the combined total of glass, mineral insulation, a maximum of 70% of the total material come from primary raw material;for non-biobased plastic, a maximum of 50% of the total material come from primary raw material;for metals, a maximum of 30% of the total material come from primary raw material;for gypsum, a maximum of 65% of the material come from primary raw material.The thresholds are calculated by subtracting the secondary raw material from the total amount of each material category used in the works measured by mass in kilogrammes. Where the information on the recycled content of a construction product is not available, it is to be counted as comprising 100% primary raw material. In order to respect the Waste Hierarchy and thereby favour re-use over recycling, re-used construction products, including those containing non-waste materials reprocessed on site, are to be counted as comprising zero primary raw material. Compliance with this criterion is demonstrated by reporting in accordance with the Level(s) indicator 2.1(84).5. The operator of the activity uses electronic tools to describe the characteristics of the building as built, including the materials and components used, for the purpose of future maintenance, recovery, and reuse, for example using EN ISO 22057:2022 to provide Environmental Product Declarations(85). The information is stored in a digital format and is made available to investors and clients on demand. In addition, the operator ensures the long-term preservation of this information beyond the useful life of the building by using the information managing systems provided by national tools, such as cadastre or public register.

✓ Climate 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 of the applicable Delegated Act by performing a robust climate risk and vulnerability assessment with the following steps:screening of the activity to identify which physical climate risks from the list in Appendix A of the applicable Delegated Act may affect the performance of the economic activity during its expected lifetime;where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A of the applicable Delegated Act, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity;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: 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;for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios(611) consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports(612), scientific peer-reviewed publications and open source(613) or paying models.4. The adaptation solutions implemented: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;favour nature-based solutions(614) or rely on blue or green infrastructure(615) to the extent possible;are consistent with local, sectoral, regional or national adaptation plans and strategies;are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met;where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.

Do No Significant Harm criteria

To be taxonomy-aligned, this activity must not significantly harm any of the five objectives it does not substantially contribute to.

Water and marine resources

Where installed, except for installations in residential building units, the specified water use for the following water appliances are attested by product datasheets, a building certification or an existing product label in the Union, in accordance with the technical specifications laid down in Appendix E to Annex I to Delegated Regulation (EU) 2021/2139:wash hand basin taps and kitchen taps have a maximum water flow of 6 litres/min; showers have a maximum water flow of 8 litres/min; WCs, including suites, bowls and flushing cisterns, have a full flush volume of a maximum of 6 litres and a maximum average flush volume of 3,5 litres; urinals use a maximum of 2 litres/bowl/hour. Flushing urinals have a maximum full flush volume of 1 litre.To avoid impact from the construction site, the activity complies with the criteria set out in Appendix B of the applicable Delegated Act.

Key thresholds

MetricThresholdUnit
Water flow of wash hand basin taps and kitchen taps6litres/min
Water flow of showers8litres/min
WC full flush volume6litres
WC average flush volume3.5litres
Urinal water use2litres/bowl/hour
Flushing urinal full flush volume1litres

Documentation typically required

  • Product datasheets, building certification, or existing product label in the Union — To attest specified water use of appliances (wash hand basin taps, kitchen taps, showers, WCs, urinals, flushing urinals) in accordance with Appendix E of Delegated Regulation (EU) 2021/2139

Pollution prevention and control

Building components and materials used in the construction comply with the criteria set out in Appendix C of the applicable Delegated Act.Building components and materials used in the construction that may come into contact with occupiers(88) 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(89) or ISO 16000-3:2011(90) or other equivalent standardised test conditions and determination methods.(91) 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(92). Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

Key thresholds

MetricThresholdUnit
formaldehyde emission0.06mg/m³
category 1A and 1B carcinogenic VOCs emission0.001mg/m³

Documentation typically required

  • Compliance declaration for building components and materials — Must comply with criteria in Appendix C of the Annex.
  • Formaldehyde emission test report — Testing according to Annex XVII of Regulation (EC) No 1907/2006.
  • Carcinogenic VOC emission test report — Testing according to CEN/EN 16516 or ISO 16000-3:2011 or equivalent.
  • Site investigation report — Required for brownfield sites, using ISO 18400.
  • Construction environmental management plan — Measures to reduce noise, dust, and pollutant emissions.

Biodiversity and ecosystems

The activity complies with the criteria set out in Appendix D of the applicable Delegated Act.The new construction is not built on one of the following:arable land and crop land with a moderate to high level of soil fertility and below ground biodiversity as referred to in the EU LUCAS survey(629);greenfield land of recognised high biodiversity value and land that serves as habitat of endangered species (flora and fauna) listed on the European Red List(630) or the IUCN Red List(631);land matching the definition of forest as set out in national law used in the national greenhouse gas inventory, or where not available, is in accordance with the FAO definition of forest(632).

Criteria sourced from the EU Taxonomy Navigator. Applicable act: Climate Delegated Act (OJ L 442, 9.12.2021). Last verified: 19 July 2026.

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