Environmental Delegated Act Disaster risk management NACE F42.91

Flood risk prevention and protection infrastructure

The activity refers to structural(762) and non-structural(763) measures aiming at prevention and protection of people, ecosystems, cultural heritage and infrastructure against floods in accordance with Directive 2007/60/EC of the European Parliament and of the Council(764).

1. Structural measures undertaken include:

  1. dykes, river embankments;
  2. sea defence dykes, storm-surge barriers, seawalls, groynes and breakwaters;
  3. on-line and off-line buffer basins for flood detention and control in natural and artificial drainage networks;
  4. measures to control floods by increasing the retention capacity of catchment areas, such as implementing distributed buffer basins or sewer overflow structures;
  5. hydraulic structures to regulate water flow such as pumping stations, sluices, gates;
  6. sediment control structures.

2. Non-structural measures undertaken include:

  1. flood awareness raising campaigns;
  2. flood modelling and forecasting, flood hazard and risk mapping;
  3. spatial planning in flood-prone areas aimed at reducing flood risks, such as by applying restrictions to land uses and enforcing protection criteria through building codes;
  4. flood early warning systems.

The activity includes the design, construction, extension, rehabilitation, upgrade and operation of structural or non-structural measures.

The activities in this category do not include planning, construction, extension, and operation of large-scale nature-based flood or drought management and wetland restoration measures covered by the activity ‘Nature-based solutions for flood and drought risk prevention and protection’ (see Section 3.1. in Annex I to Delegated Regulation [OJ please add reference to the Taxonomy Environmental Delegated Act]). The activity also does not include infrastructure for water transport such as waterways, harbours and marinas (see Section 6.16. of the applicable Delegated Act), emergency response in case of a flood event (see Section 14.1. of the applicable Delegated Act), consultancy of physical climate risk management and adaptation (see Section 9.3) and software enabling physical climate risk management and adaptation (see section 8.4).

The activities in this category do not include the construction, modification or removal of on-line water retaining structures that result in impoundment primarily for the purposes of hydropower use or irrigation.

The economic activities in this category could be associated with the NACE code F42.91 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, 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(765) 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(766) scientific peer-reviewed publications and open source(767) 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(768) or rely on blue or green infrastructure(769) 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

N/A

Water and marine resources

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 Commission Decision (EU) 2017/848 in relation to the relevant criteria and methodological standards for those descriptors.The activity complies with the provisions of Directive 2000/60/EC(770) in particular with all the requirements laid down in Article 4 of that Directive. In accordance with Article 4 of Directive 2000/60/EC and in particular paragraph 7 of that Article, an impact assessment of the project is carried out to assess all its potential impacts on the status of water bodies within the same river basin and on protected habitats and species directly dependent on water, considering in particular migration corridors, free-flowing rivers or ecosystems close to undisturbed conditions. The assessment is based on recent, comprehensive and accurate data, including monitoring data on biological quality elements that are specifically sensitive to hydromorphological alterations, and on the expected status of the water body as a result of the new activities, as compared to its current one. The assessment considers, in particular, the cumulated impacts of the project with other existing or planned infrastructure in the river basin. On the basis of that impact assessment, it has been established that the project is conceived, by design and location and by mitigation measures, so that it complies with one of the following requirements: the project does not entail any deterioration nor compromises the achievement of good status or potential of the specific water body it relates to; where the project risks to deteriorate or compromise the achievement of good status/potential of the specific water body it relates to, such deterioration is not significant, and is justified by a detailed cost-benefit assessment demonstrating both of the following: the overriding reasons in the public interest or the fact that the benefits expected from the planned navigation infrastructure project in terms of benefits to climate change mitigation/adaptation outweigh the costs from deteriorating the status of water that are accruing to the environment and to society; the fact that the overriding public interest or the benefits expected from the activity cannot, for reasons of technical feasibility or disproportionate cost, be achieved by alternative means that would lead to a better environmental outcome (such as nature-based solutions, alternative location, rehabilitation/refurbishment to existing infrastructures, or use of technologies not disrupting river continuity). All technically feasible and ecologically relevant mitigation measures are implemented to reduce adverse impacts on water as well as on protected habitats and species directly dependent on water. Mitigation measures include, where relevant and depending on the ecosystems naturally present in the affected water bodies: measures to ensure conditions as close as possible to undisturbed continuity, including measures to ensure longitudinal and lateral continuity, minimum ecological flow and sediment flow; measures to protect or enhance morphological conditions and habitats for aquatic species; measures to reduce adverse impacts of eutrophication. The effectiveness of those measures is monitored in the context of the authorisation or permit setting out the conditions aimed at achieving good status or potential of the affected water body. The project does not permanently compromise the achievement of good status/potential in any of the water bodies in the same river basin district. In addition to the mitigation measures referred to above, and where relevant, compensatory measures are implemented to ensure that the project does not result in overall deterioration of status of water bodies in the same river basin district. This is achieved by restoring (longitudinal or lateral) continuity within the same river basin district to an extent that compensates the disruption of continuity, which the planned navigation infrastructure project may cause. Compensation starts prior to the execution of the project.

Documentation typically required

  • Impact assessment — Assesses all potential impacts on status of water bodies within the same river basin district and on protected habitats and species directly dependent on water, considering migration corridors, free-flowing rivers or ecosystems close to undisturbed conditions. Based on recent, comprehensive and accurate data, including monitoring data on biological quality elements sensitive to hydromorphological alterations, and on expected status of the water body as a result of the new activities.
  • Cost-benefit assessment — Required if the project risks significant deterioration; demonstrates overriding public interest or benefits outweigh costs, and no feasible alternative with better environmental outcome.
  • Authorisation or permit — Sets out conditions aimed at achieving good status or potential of the affected water body; includes monitoring of effectiveness of mitigation measures.
  • Monitoring data on biological quality elements — Specifically sensitive to hydromorphological alterations; used in impact assessment and for evaluating status.
  • Monitoring of mitigation measures effectiveness — Required to verify that measures prevent or reduce adverse impacts; carried out in the context of the authorisation or permit.

Circular economy

Operators limit waste generation in processes related to construction and demolition and take into account best available techniques. At least 70 % (by weight) of the non-hazardous construction and demolition waste (excluding naturally occurring material referred to in category 17 05 04 in the European List of Waste established by Decision 2000/532/EC) generated on the construction site is prepared for reuse, recycling and other material recovery, including backfilling operations using waste to substitute other materials, in accordance with the waste hierarchy and the EU Construction and Demolition Waste Management Protocol(771). Operators use selective demolition to enable removal and safe handling of hazardous substances and facilitate reuse and high-quality recycling.

Key thresholds

MetricThresholdUnit
non-hazardous construction and demolition waste prepared for reuse, recycling and other material recovery70% (by weight)

Pollution prevention and control

Appropriate measures are implemented to avoid and mitigate harmful stormwater overflows from the combined wastewater collection system, which may include SUDS, separate stormwater collection systems, retention tanks and treatment of the first flush.

Biodiversity and ecosystems

The activity complies with the criteria set out in Appendix D of the applicable Delegated Act.In addition, the following is to be ensured:in the EU, in relation with Natura 2000 sites: the activity does not have significant effects on Natura 2000 sites in view of their conservation objectives on the basis of an appropriate assessment carried out in accordance with Article 6(3) of Council Directive 92/43/EEC;in the EU, in any area: the activity is not detrimental to the recovery or maintenance of the populations of species protected under Directive 92/43/EEC and Directive 2009/147/EC at a favourable conservation status. The activity is also not detrimental to the recovery or maintenance of the habitat types concerned and protected under Directive 92/43/EEC at a favourable conservation status;in the EU, the introduction of invasive alien species is prevented, or their spread is managed in accordance with Regulation (EU) No 1143/2014;outside of the EU, activities are conducted in accordance with applicable law related to the conservation of habitats, species and the management of invasive alien species.

Documentation typically required

  • Appropriate assessment for Natura 2000 sites — Required for activities in the EU that may have significant effects on Natura 2000 sites, carried out in accordance with Article 6(3) of Council Directive 92/43/EEC, demonstrating no significant effects on conservation objectives.

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

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