Climate Delegated Act Water supply, sewerage, waste management and remediation NACE E38.32NACE F42.9

Sorting and material recovery of non-hazardous waste

Construction, upgrade, and operation of facilities for the sorting or recovery of non-hazardous waste streams into high quality secondary raw materials using a mechanical transformation process.

The economic activity does not include sorting and recovery of combustible fractions from mixed residual waste for the production of refuse derived fuel, such as in mechanical and biological treatment plants.

The economic activities in this category could be associated with several NACE codes, in particular E38.32 and F42.9 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.

✓ Circular economy

1. Origin of the feedstock material The non-hazardous waste feedstock originates from one or multiple of the following sources:separately collected and transported waste, including in commingled fractions(70);non-hazardous waste fractions originating from dismantling and depollution activities from end-of-life products;construction and demolition waste from selective demolition or otherwise segregated at source;non-hazardous waste fractions originating from sorting of mixed waste intended for recycling where the facility meets a defined quality criteria of performance and the waste is coming from areas complying with separate collection obligations laid out in Directive 2008/98/EC.2. Material recoveryThe activity attains or exceeds existing plant-specific material recovery rates by competent authorities set in applicable waste management plans, permits or contracts or by Extended Producer Responsibility (EPR) schemes. The facility implements internally defined Key Performance Indicators (KPIs) to track performance or attainment of applicable recovery rates.For materials for which separate collection is mandatory, the activity converts at least 50 %, in terms of weight, of the processed separately collected non-hazardous waste into secondary raw materials that are suitable for the substitution of primary raw materials in production processes.3. Proper management of wasteThe facility recovering non-hazardous waste has implemented Best Available Techniques (BAT) based on BAT 2 on improving overall environmental performance of the plant set out in the best available techniques (BAT) conclusions for waste treatment(71) including:a waste characterisation procedure and a strict waste acceptance procedure regarding the quality of incoming waste;a tracking system and inventory aiming to track the location and quantity of waste in the plant;an output quality management system to ensure that the output of the waste treatment is in line with applicable quality requirements or standards, using for example existing EN or ISO standards;the relevant waste segregation measures or procedures to ensure that waste, after separation, is kept separated depending on its properties in order to enable easier and environmentally safer storage and treatment;the relevant measures to ensure waste compatibility prior to mixing or blending of waste;the facility has installed the sorting and material recovery technology and processes to meet relevant technical specifications, quality standards or end-of-waste criteria. The activity uses state-of-the-art technologies suited to the waste fractions processed including optical separation by near-infrared spectroscopy or X-ray systems, density separation, magnetic separation or size separation.4. Quality of secondary raw materialsThe activity converts or allows the conversion of waste into secondary raw materials, including critical raw materials, that are suitable for the substitution of primary raw materials in production processes.

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

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 criteria set out in Appendix B of the applicable Delegated Act.

Pollution prevention and control

For activities falling under the scope of the best available techniques (BAT) conclusions for waste treatment(72), the activity implements the relevant techniques for pollution prevention and control and meets the relevant associated emission limits (BAT-AELs).Plastics recycling facilities have filtration installed prior to wash discharge that is capable of removing at least 75% of microplastics >5µm.

Key thresholds

MetricThresholdUnit
microplastics removal efficiency≥75%%

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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