Climate Delegated Act Manufacturing NACE C20.14

Manufacture of organic basic chemicals

Manufacture of:

  1. high value chemicals (HVC):
  1. acetylene;
  2. ethylene;
  3. propylene;
  4. butadiene.
    1. Aromatics:
  5. mixed alkylbenzenes, mixed alkylnaphthalenes other than HS 2707 or 2902;
  6. cyclohexane;
  7. benzene;
  8. toluene;
  9. o-Xylene;
  10. p-Xylene;
  11. m-Xylene and mixed xylene isomers;
  12. ethylbenzene;
  13. cumene;
  14. biphenyl, terphenyls, vinyltoluenes, other cyclic hydrocarbons excluding cyclanes, cyclenes, cycloterpenes, benzene, toluene, xylenes, styrene, ethylbenzene, cumene, naphthalene, anthracene;
  15. benzol (benzene), toluol (toluene) and xylol (xylenes)
  16. naphthalene and other aromatic hydrocarbon mixtures (excluding benzole, toluole, xylole).
    1. vinyl chloride;
    2. styrene;
    3. ethylene oxide;
    4. monoethylene glycol;
    5. adipic acid.

The economic activities in this category could be associated with NACE code C20.14 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

GHG emissions(140) from the organic basic chemicals production processes are lower than:for HVC: 0,693(141) tCO2e/t of HVC; for aromatics: 0,0072(142) tCO2e/t of complex weighted throughput; for vinyl chloride: 0,171(143) tCO2e/t of vinyl chloride; for styrene: 0,419(144) tCO2e/t of styrene;for ethylene oxide/ethylene glycols: 0,314(145) tCO2e/t of ethylene oxide/glycol;for adipic acid: 0,32(146) tCO2e /t of adipic acid.Where the organic chemicals in scope are produced wholly or partially from renewable feedstock, the life-cycle GHG emissions of the manufactured chemical, manufactured wholly or partially from renewable feedstock, are lower than the life-cycle GHG emissions of the equivalent chemical manufactured from fossil fuel feedstock.Life-cycle GHG emissions are calculated using Recommendation 2013/179/EU or, alternatively, using ISO 14067:2018(147) or ISO 14064-1:2018(148).Quantified life-cycle GHG emissions are verified by an independent third party.Agricultural biomass used for the manufacture of organic basic chemicals complies with the criteria laid down in Article 29, paragraphs 2 to 5 of Directive (EU) 2018/2001. Forest biomass used for the manufacture of organic basic chemicals complies with the criteria laid down in Article 29, paragraphs 6 and 7 of that Directive.

✓ 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(190) 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(191), scientific peer-reviewed publications and open source(192) 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(193) or rely on blue or green infrastructure(194) 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

N/A

Pollution prevention and control

The activity complies with the criteria set out in Appendix C of the applicable Delegated Act.Emissions are within or lower than the emission levels associated with the best available techniques (BAT-AEL) ranges set out in relevant best available techniques (BAT) conclusions, including:the best available techniques (BAT) conclusions for the production of large volumes organic chemicals(149);the best available techniques (BAT) conclusions for common waste water and waste gas treatment/management systems in the chemical sector(150).No significant cross-media effects occur.

Key thresholds

MetricThresholdUnit
EmissionsBAT-AEL ranges

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.

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