Environmental Delegated Act Disaster risk management NACE A2.40NACE B9.10NACE E39.00NACE H52.23NACE N80.20NACE Q84NACE O84.25NACE Q86.10NACE Q86.90NACE Q88.99

Emergency Services

1. Emergency services activities including:

  1. 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;
  2. emergency health services, that is emergency first aid and medical care of patients in the field, in temporary field hospitals, including military hospitals or medical facilities that treat in- and out-patients that are affected by a hazard emergency, taking into account acknowledged international guidelines for field hospital use(738). This includes:
    1. patient intake, screening and profiling (triage) on the site of the disaster or in a healthcare facility;
    2. provision of first aid;
    3. stabilisation and referral of severe trauma and non-trauma emergencies, where applicable, preparing the patient for transport to a health care facility for final treatment;
    4. advanced life support;
    5. anaesthesia, imaging, sterilisation, laboratory and blood transfusion services related to health emergency situations;
    6. performing damage control surgery, general emergency surgery;
    7. definite care for minor trauma and non-trauma emergencies;
    8. medical evacuation of disaster victims, including ground, water transport and aerial evacuation;
  3. disaster relief, that is ad-hoc on location post-disaster relief activities, such as setting up and managing evacuation centres in coordination with existing structures, local authorities and international organisations until handover to local authorities or humanitarian organisations and supplies of first necessities (such as medicine, food, water, warm clothing, blankets to those affected by the disaster), during and immediately after the disaster event. This includes:
    1. preparatory designation and ensuring the readiness of make-shift disaster relief centres, such as community evacuation centres, water, food and aid dispensing locations and similar;
    2. training of disaster relief staff where a handover takes place;
  4. search and rescue, such as searching for, locating and rescuing victims who are in distress or imminent danger, are trapped in a flooding situation, located under debris, lost, stranded or isolated with no capabilities or means of evacuation, missing and unaccounted for on land and in water. The activities are performed in accordance with international guidelines(739). This includes:
    1. ground, on-water and aerial search, including with search dogs or technical search equipment;
    2. rescue, including lifting and moving;
    3. lifesaving aid and delivery of first necessities;
    4. breaking, breaching and cutting;
    5. technical rope;
    6. shoring;
  5. hazardous materials response, such as the detection and isolation of hazardous materials, limited to where they are carried out during or in the immediate aftermath of a hazardous material incident for immediate risk reduction purposes, including: decontamination of soils and groundwater at the place of pollution, either in situ or ex situ, using mechanical, chemical or biological methods; decontamination of industrial plants or sites, including nuclear plants and sites; decontamination and cleaning up of surface water following accidental pollution, such as through collection of pollutants or through application of chemicals; cleaning up oil spills and other pollutions on land, in surface water, in ocean and seas, including coastal areas; asbestos, lead paint, and other toxic material abatement. This includes:
    1. identification of chemical and detection of radiological hazards through a combination of handheld, mobile and laboratory-based equipment;
    2. gathering, handling and preparation of biological, chemical and radiological samples for further analyses elsewhere;
    3. application of an appropriate scientific model to hazard prediction;
    4. immediate risk reduction, including hazard containment, hazard neutralisation, and on-site treatment or decontamination of persons, animals and equipment, which may include immediate remedial action in accordance with Article 6 1(a) of Directive 2004/35/CE of the European Parliament and of the Council(740);
  6. firefighting and fire prevention, such as the administration and operation of regular and auxiliary fire brigades in fire prevention and firefighting, and ground, on-water and aerial firefighting;
  7. technical protection response and assistance to a climate hazard, when implemented during and in the immediate aftermath of an emergency. This includes:
    1. high-capacity pumping, such as to provide pumping in flooded areas and to assist firefighting by pumping water;
    2. water purification, storage and delivery through mobile water purification and storage units;
    3. transport of emergency response personnel and supplies;
    4. setting up, maintenance and operation of emergency communication systems to ensure communications during and after emergencies;
    5. setting up, maintenance and operation of emergency power generation systems during and after emergencies;
    6. flood containment for reinforcement of existing structures and building of new barriers to prevent further flooding of rivers, basins, waterways with rising water levels.

2. The economic activities in this category also include preparedness(741) activities directly related to emergency services, such as:

  1. development and update of relevant plans to ensure readiness of emergency response activities;
  2. training and capacity building of staff and experts, and, where applicable, of volunteers and service animals;
  3. putting in place of training facilities used for training to respond to climate hazards;
  4. acquisition, storage, upgrading and maintenance of the material means, including parts of modules(742) as part of civil protection assistance(743) needed to mitigate the immediate consequences of a disaster;
  5. acquisition, installation, repairing, operation, maintenance and remote monitoring of fire alarms and early warning systems;
  6. educational and awareness-raising activities on disaster risks carried out by emergency service providers in the community or targeted at selected stakeholders or target groups.

3. The economic activities referred to in points 1 and 2 are included where they can address disasters or their impacts that are related to climate hazards.

4. Activities and assets whose primary purpose is other than the provision of civilian emergency services, can only be included when they are providing support to civilian emergency response to disasters which can be attributed to climate related disasters.

The economic activities in this category do not include activities carried out under the activity ‘Flood risk prevention and protection infrastructure’ (see Section 14.2. of the applicable Delegated Act).

The economic activities in this category do not include activities carried out by an operator liable for environmental damage in accordance with Directive 2004/35/CE.

The economic activities in this category could be associated with several NACE codes, in particular A2.40, B9.10, E39.00, H52.23, N80.20, Q84, O84.25, Q86.10, Q86.90 and Q88.99, 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 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, so 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(744) consistent with the expected lifetime of the activity, including, at least, 10 to 30 years 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(745), scientific peer-reviewed publications and open source(746) 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(747) or rely on blue or green infrastructure(748) 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.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:increasing the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities;contributing to adaptation efforts of other people, of nature, of cultural heritage, of assets and of other economic activities.

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.

Climate change mitigation

1. The operator of this activity has developed and implemented a climate change mitigation and environmental protection plan that:identifies key harmful climate impacts of their assets and operations relevant for climate change mitigation, including impacts from:Scope 1 GHG emissions(749); Scope 2 GHG emissions(750);Scope 3 GHG emissions(751); defines the necessary measures to minimise the identified harmful impacts of the activity on climate, while achieving the main purpose of the emergency service;explains the level of improvement achievable with the implementation of the proposed measures and includes a timeline for the implementation of those measures;monitors and documents the implementation of the identified measures in accordance with the time plan and the level of improvements achieved. 2. The climate change mitigation and environmental protection plan is:based on best available scientific evidence, which is publicly disclosed;developed in consultation with relevant stakeholders, including environmental protection authorities;updated where the characteristics and operation of the activity change significantly in a way that alters the nature or scale of impacts on the climate and the environment;for firefighting operations, complies with Article 11 of Regulation 517/2014 of the European Parliament and of the Council(752).

Documentation typically required

  • Climate change mitigation and environmental protection plan — Must identify key harmful climate impacts (Scope 1, 2, 3 GHG emissions), define measures, explain level of improvement, include timeline, and monitor/document implementation.
  • Best available scientific evidence — Must be publicly disclosed and used as basis for the plan.
  • Stakeholder consultation records — Plan developed in consultation with relevant stakeholders, including environmental protection authorities.
  • Compliance documentation for firefighting operations — Must comply with Article 11 of Regulation (EU) No 517/2014.

Water and marine resources

1. The operator of this activity has developed and implemented a climate change mitigation and environmental protection plan that:identifies key harmful environmental impacts of their assets and operations relevant for the protection of water and marine resources, including impacts on water and marine resources in the areas included in the registers of protected areas set out in Article 6 of Directive 2000/60/EC or other equivalent national or international classifications or definitions, including the negative impacts on water resources of harmful substances (such as per- and polyfluoroalkyl substances (PFAS)) in firefighting foams, fire extinguishing agents and fire retardants; defines the necessary measures to minimise the identified harmful impacts of the activity on the environment, while achieving the main purpose of the emergency service, integrating the principles of targeted application (in time and area treated) and delivery at appropriate levels (with preference to physical or other nonchemical methods where feasible) in emergency response planning;explains the level of improvement achievable with the implementation of the proposed measures and includes a time plan for the implementation of those measures;monitors and documents the implementation of the identified measures in accordance with the time plan and the level of improvements achieved. 2. The climate change mitigation and environmental protection plan is:based on best available scientific evidence, which is publicly disclosed;developed in consultation with relevant stakeholders, including environmental protection authorities;updated where the characteristics and operation of the activity change significantly, in a way that alters the nature or scale of impacts on the climate and the environment.

Documentation typically required

  • Climate change mitigation and environmental protection plan — Identifies key harmful environmental impacts, defines necessary measures to minimize impacts, explains level of improvement achievable with a time plan, and monitors implementation. Must be based on best available scientific evidence (publicly disclosed), developed in consultation with relevant stakeholders (including environmental protection authorities), and updated when activity characteristics change significantly.

Circular economy

1. The operator of this activity has developed and implemented a climate change mitigation and environmental protection plan that:identifies key harmful environmental impacts of their assets and operations relevant for the transition to a circular economy, including impacts on waste(753) generation, management, treatment, including the negative impacts of high or frequent use of single-use non-recyclable products and improper waste management (both hazardous and non-hazardous) and storage and disposal of chemical agents(754) and medical waste(755);defines the necessary measures to minimise the identified harmful impacts of the activity on the environment, while achieving the main purpose of the emergency service, in accordance with Directive 2008/98/EC of the European Parliament and of the Council(756), including measures for minimising the destruction of unused stockpiled goods and good industry practice for removal of temporary infrastructure, as defined in the EU Construction and Demolition Waste Protocol(757);explains the level of improvement achievable with the implementation of the proposed measures and includes a time plan for the implementation of those measures;monitors and documents the implementation of the identified measures in accordance with the time plan and the level of improvements achieved. 2. The climate change mitigation and environmental protection plan is:based on best available scientific evidence, which is publicly disclosed;developed in consultation with relevant stakeholders, including environmental protection authorities;updated where the characteristics and operation of the activity change significantly, in a way that alters the nature or scale of impacts on the climate and the environment.

Documentation typically required

  • Climate change mitigation and environmental protection plan — Must identify harmful impacts, define minimization measures, explain achievable improvement, include time plan, and be based on best available scientific evidence, publicly disclosed, and updated when significant changes occur.
  • Monitoring and implementation documentation — Records of implementation of identified measures in accordance with time plan and evidence of achieved improvements.
  • Stakeholder consultation records — Evidence that the plan was developed in consultation with relevant stakeholders, including environmental protection authorities.

Pollution prevention and control

1. The operator of this activity has developed and implemented a climate change mitigation and environmental protection plan that:identifies key harmful environmental impacts of their assets and operations relevant for the prevention and control of pollution, including impacts from polluting emissions to air, water or land as defined in Article 3(2) of Directive 2010/75/EU of the European Parliament and of the Council(758), including the negative impacts of harmful substances in firefighting foams, fire extinguishing agents, fire retardants on environmental pollution levels and the negative impacts of the use of halons on the depletion of ozone layer; defines the necessary measures to minimise the identified harmful impacts of the activity on the environment while achieving the main purpose of the emergency service;explains the level of improvement achievable with the implementation of the proposed measures and includes a time plan for the implementation of those measures;monitors and documents the implementation of the identified measures in accordance with the time plan and the level of improvements achieved. 2. The climate change mitigation and environmental protection plan:is based on best available scientific evidence, which is transparently disclosed;is developed in consultation with relevant stakeholders, including environmental protection authorities;is updated where the characteristics and operation of the activity change significantly, potentially altering the nature or scale of impacts on climate and the environment;for firefighting operations, complies with Article 13 of Regulation No 1005/2009 of the European Parliament and of the Council(759).

Documentation typically required

  • Climate change mitigation and environmental protection plan — Must include identification of harmful environmental impacts, measures to minimise them, level of improvement achievable, time plan, and monitoring of implementation.
  • Documentation of monitoring and implementation of identified measures — Must track implementation according to time plan and the level of improvements achieved.

Biodiversity and ecosystems

1. The operator of this activity has developed and implemented a climate change mitigation and environmental protection plan that:identifies key harmful environmental impacts of their assets and operations relevant for the protection and restoration of biodiversity and ecosystems, including impacts on:biodiversity-sensitive areas, such as Natura2000 areas(760) in accordance with Article 3 of Council Directive 92/43/EEC, Article 4 of Directive 2009/147/EC, and Article 13(4) of Directive 2008/56/EC or other equivalent national or international classifications/definitions(761);land take and on the application of ‘land take hierarchy’ as described in the EU Soil Strategy for 2030, including arising due to the establishment and medium- to long-term operation of disaster relief camps;defines the necessary measures to minimise the identified harmful impacts of the activity on the environment, while achieving the main purpose of the emergency service, including planned actions to minimise the risks to biodiversity-sensitive areas, for example, by integrating spatial information on biodiversity-sensitive areas and principles of care in emergency response planning;explains the level of improvement achievable with the implementation of the proposed measures and includes a time plan for the implementation of those measures;monitors and documents the implementation of the identified measures in accordance with the time plan and the level of improvements achieved. 2. The climate change mitigation and environmental protection plan is:based on best available scientific evidence, which is publicly disclosed;developed in consultation with relevant stakeholders, including environmental protection authorities;updated where the characteristics and operation of the activity change significantly, potentially altering the nature or scale of impacts on the climate and the environment.

Documentation typically required

  • Climate change mitigation and environmental protection plan — Must identify key harmful environmental impacts, define measures to minimise them, explain improvement level with time plan, and monitor/document implementation.
  • Evidence of public disclosure of best available scientific evidence — The plan must be based on best available scientific evidence that is publicly disclosed.
  • Documentation of consultation with relevant stakeholders — The plan must be developed in consultation with relevant stakeholders, including environmental protection authorities.
  • Records of monitoring and documentation of implementation — Implementation of measures must be monitored and documented in accordance with the time plan and the level of improvements achieved.
  • Evidence of plan updates — The plan must be updated when characteristics and operation of the activity change significantly, potentially altering the nature or scale of impacts.

Criteria sourced from the EU Taxonomy Navigator. Applicable act: Environmental Delegated Act (OJ L, 21.11.2023). Last verified: 19 July 2026.

Related reading: EU Taxonomy explained · Evidence sustainability auditors look for

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