Manufacture of energy efficiency equipment for buildings
Manufacture of energy efficiency equipment for buildings.
The economic activities in this category could be associated with several NACE codes, in particular C16.23, C23.11, C23.20, C23.31, C23.32, C23.43, C.23.61, 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, 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
The economic activity manufactures one or more of the following products and their key components(98):windows with U-value lower or equal to 1,0 W/m2K;doors with U-value lower or equal to 1,2 W/m2K;external wall systems with U-value lower or equal to 0,5 W/m2K;roofing systems with U-value lower or equal to 0,3 W/m2K;insulating products with a lambda value lower or equal to 0,06 W/mK;household appliances falling into the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 of the European Parliament and of the Council(99) and delegated acts adopted under that Regulation;light sources rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation;space heating and domestic hot water systems rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation;cooling and ventilation systems rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation;presence and daylight controls for lighting systems;heat pumps compliant with the technical screening criteria set out in Section 4.16 of the applicable Delegated Act;façade and roofing elements with a solar shading or solar control function, including those that support the growing of vegetation;energy-efficient building automation and control systems for residential and non-residential buildings;zoned thermostats and devices for the smart monitoring of the main electricity loads or heat loads for buildings, and sensoring equipment;products for heat metering and thermostatic controls for individual homes connected to district heating systems, for individual flats connected to central heating systems serving a whole building, and for central heating systems;district heating exchangers and substations compliant with the district heating/cooling distribution activity set out in Section 4.15 of the applicable Delegated Act;products for smart monitoring and regulating of heating system, and sensoring equipment.
✓ 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(110) 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(111), scientific peer-reviewed publications and open source(112) 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(113) or rely on blue or green infrastructure(114) 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
The activity complies with the criteria set out in Appendix B of the applicable Delegated Act.
Circular economy
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.
Documentation typically required
- Information on and traceability of substances of concern — Throughout the life cycle of manufactured products
Pollution prevention and control
The activity complies with the criteria set out in Appendix C of the applicable Delegated Act.
Biodiversity and ecosystems
The activity complies with the criteria set out in Appendix D of the applicable Delegated Act.
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
← All activitiesBuilt by Citium
Verdandi — EU sustainability regulatory intelligence
Verdandi covers the full EU sustainability regulatory lifecycle across five streams — from binding legislation and case law through to EFRAG and Commission guidance, consultations and proposals still in draft. Covers CSRD, CSDDD, EU Taxonomy, CBAM, EUDR, SFDR and more.
Legislation
Binding EU lawRegulations, directives and decisions in force — the consolidated, current text of EU sustainability law.
Case Law
BindingCJEU and General Court judgments — binding judicial interpretation of EU sustainability regulation that national courts must apply.
Guidance
Interpretive guidanceEFRAG Q&As and Commission FAQs on CSRD, ESRS and EU Taxonomy — the authoritative interpretive guidance on how to apply the law.
Consultations
Pre-legislativeConsultation papers and draft RTS/ITS from EFRAG, EBA, ESMA and EIOPA — near-certain to become binding law.
Proposals
Pre-legislativeCommission proposals and trilogue documents — track sustainability legislation in progress before it reaches the Official Journal.
14-day free trial. No credit card required.