Infrastructure enabling low carbon water transport
Construction, modernisation, operation and maintenance of infrastructure that is required for zero tailpipe CO2 operation of vessels or the port’s own operations, as well as infrastructure dedicated to transhipment and modal shift and service facilities, safety and traffic management systems.
The economic activities in this category excludes dredging of waterways.
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.
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
1. The activity complies with one or more of the following criteria:the infrastructure is dedicated to the operation of vessels with zero direct (tailpipe) CO2 emissions: electricity charging, hydrogen-based refuelling;the infrastructure is dedicated to the provision of shore-side electrical power to vessels at berth;the infrastructure is dedicated to the performance of the port’s own operations with zero direct (tailpipe) CO2 emissions;the infrastructure and installations are dedicated to transhipping freight between the modes: terminal infrastructure and superstructures for loading, unloading and transhipment of goods;the modernisation of the existing infrastructure necessary to enable modal shift and fit for use by vessels with zero direct (tailpipe) CO2 emissions and that has been subject to a verified climate proofing assessment in accordance with Commission Notice — Technical guidance on the climate proofing of infrastructure in the period 2021-2027 (2021/C 373/01).2. The infrastructure is not dedicated to the transport or storage of fossil fuels.
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 adaptation
The activity complies with the criteria set out in Appendix A of the applicable Delegated Act.
Water and marine resources
The activity complies with the requirements laid down in Article 4 of Directive 2000/60/EC. 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 to be 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. It assesses, in particular, the cumulated impacts of the new 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 or climate change 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, 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. That result 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 water bodies, protected habitats and species, considering migration corridors, free-flowing rivers, ecosystems close to undisturbed conditions. Based on recent, comprehensive data including monitoring of biological quality elements sensitive to hydromorphological alterations and expected status of the water body.
- Detailed cost-benefit assessment — Required when project risks deterioration; must demonstrate overriding public interest or benefits outweigh costs, and no alternative means with better environmental outcome.
- Authorisation or permit — Sets conditions for achieving good status or potential of the affected water body, including monitoring of mitigation measures effectiveness.
- Mitigation measures documentation — All technically feasible and ecologically relevant measures, such as ensuring continuity, minimum ecological flow, sediment flow, protecting morphological conditions and habitats, reducing eutrophication.
- Compensatory measures documentation — If relevant, to prevent overall deterioration of water bodies in the same river basin district, e.g., restoring longitudinal or lateral continuity, starting prior to project execution.
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. Operators use selective demolition to enable removal and safe handling of hazardous substances and facilitate reuse and high-quality recycling. The activity assesses the availability of and, where feasible, adopts techniques that support:reuse and use of secondary raw materials and reused components in products manufactured;design for high durability, recyclability, easy disassembly and adaptability of products manufactured;waste management that prioritises recycling over disposal, in the manufacturing process;information on and traceability of substances of concern throughout the life cycle of the manufactured products.
Key thresholds
| Metric | Threshold | Unit |
|---|---|---|
| Preparation for reuse, recycling and other material recovery rate of non-hazardous construction and demolition waste (excluding category 17 05 04) | 70 | % by weight |
Pollution prevention and control
The activity complies with the criteria set out in Appendix C of the applicable Delegated Act. Measures are taken to reduce noise, vibration, dust and pollutant emissions during construction maintenance works.
Biodiversity and ecosystems
An Environmental Impact Assessment (EIA) or a screening(337) has been completed in accordance with Directive 2011/92/EU(338). Where an EIA has been carried out, the required mitigation and 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(339).In addition, the following is to be ensured:in the Union, 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 Union, 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 Union, the introduction of invasive alien species is prevented, or their spread is managed in accordance with Regulation (EU) No 1143/2014 of the European Parliament and of the Council(340);outside of the Union, 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
- Environmental Impact Assessment (EIA) or screening in accordance with Directive 2011/92/EU — Must be completed. If EIA carried out, mitigation and compensation measures implemented.
- Appropriate assessment for Natura 2000 sites in accordance with Article 6(3) of Directive 92/43/EEC — Required for activities in the Union relating to Natura 2000 sites; must show no significant effects on conservation objectives.
- Assessment of impact on protected areas (UNESCO World Heritage, Key Biodiversity Areas, other protected areas) and protected species based on best available knowledge — Required to demonstrate no significant effects.
- Evidence of compliance with conservation laws for activities outside the Union — Activities must be conducted in accordance with applicable law related to habitats, species, and invasive alien species.
Criteria sourced from the EU Taxonomy Navigator. Applicable act: Climate Delegated Act (OJ L 442, 9.12.2021). Last verified: 19 July 2026.
Related reading: EU Taxonomy explained · Evidence sustainability auditors look for
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