Research, development and innovation for direct air capture of CO2
Research, applied research and experimental development of solutions, processes, technologies, business models and other products dedicated to the direct air capture of CO2 in the atmosphere.
The economic activities in this category could be associated with several NACE codes, in particular M71.1.2 and M72.1 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 researches, develops or provides innovation for technologies, products or other solutions that are dedicated to the direct air capture of CO2 in the atmosphere.2. The implementation of the technologies, products or other solutions being researched for the direct air capture of CO2 in the atmosphere has the potential to result in overall net GHG emissions reductions once commercialised.3. Where the researched, developed or innovated technology, product or other solution is at TRL 1 to 7, life-cycle GHG emissions are evaluated in simplified form by the entity carrying out the research. The entity demonstrates one of the following, where applicable:a patent not older than 10 years associated with the technology, product or other solution, where information on its GHG emission reduction potential has been provided;a permit obtained from a competent authority for operating the demonstration site associated with the innovative technology, product or other solution for the duration of the demonstration project, where information on its GHG emission reduction potential has been provided.Where the researched, developed or innovated technology, product or other solution is at TRL 8 or higher, life-cycle GHG emissions are calculated using Recommendation 2013/179/EU or, alternatively, using ISO 14067:2018(388) or ISO 14064-1:2018(389) and are verified by an independent third party.
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 researched technology, product or other solution complies with the criteria set out in Appendix A of the applicable Delegated Act.
Water and marine resources
Any potential risks to the good status or the good ecological potential of bodies of water, including surface water and groundwater, or to the good environmental status of marine waters from the researched technology, product or other solution are evaluated and addressed.
Circular economy
Any potential risks to the circular economy objectives from the researched technology, product or other solution are evaluated and addressed, by considering the types of potential significant harm as set out in Article 17(1), point (d), of Regulation (EU) 2020/852.
Pollution prevention and control
Any potential risks to generate a significant increase in the emissions of pollutants to air, water or land from the researched technology, product or other solution are evaluated and addressed.
Biodiversity and ecosystems
Any potential risks to the good condition or resilience of ecosystems or to the conservation status of habitats and species, including those of Union interest, from the researched technology, product or other solution are evaluated and addressed.
Documentation typically required
- Risk assessment report — Evaluates and addresses potential risks to the good condition or resilience of ecosystems, or to the conservation status of habitats and species, including those of Union interest, from the researched technology, product or other solution.
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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