Use of concrete in civil engineering
Use of concrete for new construction, reconstruction, or maintenance(131) of civil engineering objects, except concrete road surfaces on the following elements: streets, motorways, highways, other vehicular and pedestrian ways, bridges, tunnels and aerodrome runways, taxiways and aprons that are covered under the economic activity ‘Maintenance of roads and motorways’ (See Section 3.4. of the applicable Delegated Act).
An economic activity in this category could be associated with several NACE codes, in particular F42.12, F42.13, F42.2, F42.9, in accordance with the statistical classification for 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. All generated construction and demolition waste is treated in accordance with Union waste legislation and the full checklist of the EU Construction and Demolition Waste Management Protocol, in particular by setting sorting systems(132). The preparing for re-use(133) or recycling(134) of the non-hazardous construction and demolition waste generated on the construction site is at least 90% (by mass in kilogrammes), excluding backfilling(135). This excludes naturally occurring material referred to in category 17 05 04 in the European List of Waste established by Commission Decision 2000/532/EC. The operator of the activity demonstrates compliance with the 90% threshold by reporting on the Level(s) indicator 2.2 using the Level 2 reporting format for different waste streams. 2. Construction designs and techniques support circularity via the incorporation of concepts for design for adaptability and deconstruction as outlined in Level(s) indicators 2.3 and 2.4 respectively. Compliance with this requirement is demonstrated by reporting on the Level(s) indicators 2.3(136) and 2.4(137) at Level 2. 3. The use of primary raw material is minimised through the use of secondary raw materials(138). For concrete, a maximum of 70% of the material comes from primary raw material. This criterion applies to in-situ poured concrete, pre-cast products, and all constituent materials, including any reinforcement. The threshold is calculated by subtracting the secondary raw material from the total amount of material used measured by mass in kilogrammes. Where the information on the recycled content of the construction product is not available, it is to be counted as comprising 100% primary raw material. In order to respect the Waste Hierarchy and thereby favour re-use over recycling, re-used construction products, including those containing non-waste materials reprocessed on site, are to be counted as comprising zero primary raw material. 4. The secondary raw materials are not moved over distances greater than 2.5 times the distance between the construction site and the nearest production facility for equivalent primary raw materials, to avoid that the use of re-used or recycled materials leads to higher CO2 emissions than the use of primary raw materials.5. The operator of the activity uses electronic tools to describe the characteristics of the building as built, including the materials and components used, for the purpose of future maintenance, recovery, and reuse, for example using EN ISO 22057:2022 to provide Environmental Product Declarations(139). The information is stored in a digital format and is made available to investors and clients on demand. In addition, the operator ensures the long-term preservation of this information beyond the useful life of the building by using the information managing systems provided by national tools, such as cadastre or public register.6. Bridges, tunnels, dikes and sluices are inspected regularly by a nationally approved inspector and the data is used to predict maintenance needs.
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
The built asset is not dedicated to the extraction, storage, transport or manufacture of fossil fuels.For the cement used in this activity, the greenhouse gas emissions(140) from the production processes are:for grey cement clinker, lower than 0,816(141) tCO2e per tonne of grey cement clinker;for cement from grey clinker or alternative hydraulic binder, lower than 0,530(142) tCO2e per tonne of cement or alternative binder manufactured.
Key thresholds
| Metric | Threshold | Unit |
|---|---|---|
| Greenhouse gas emissions for grey cement clinker | 0.816 | tCO2e per tonne of grey cement clinker |
| Greenhouse gas emissions for cement from grey clinker or alternative hydraulic binder | 0.530 | tCO2e per tonne of cement or alternative binder manufactured |
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
Components and materials used in the construction comply with the criteria set out in Appendix C of the applicable Delegated Act.Components and materials used in the construction that may come into contact with occupiers(143) emit less than 0,06 mg of formaldehyde per m³ of test chamber air upon testing in accordance with the conditions specified in Annex XVII to Regulation (EC) No 1907/2006 and less than 0,001 mg of other categories 1A and 1B carcinogenic volatile organic compounds per m³ of test chamber air, upon testing in accordance with CEN/EN 16516(144) or ISO 16000-3:2011(145) or other equivalent standardised test conditions and determination methods.(146) Where the new construction is located on a potentially contaminated site (brownfield site), the site has been subject to an investigation for potential contaminants, for example by using standard ISO 18400.Measures are taken to reduce noise, vibrations, dust and pollutant emissions during construction or maintenance works.Where appropriate, given the sensitivity of the area affected, in particular in terms of the size of population and fauna affected, noise and vibrations from construction, use and maintenance of infrastructure are mitigated by acoustical planning introducing open trenches, wall barriers or other appropriate measures in compliance with Directive 2002/49/EC of the European Parliament and of the Council(147).
Key thresholds
| Metric | Threshold | Unit |
|---|---|---|
| Formaldehyde emission | <0.06 | mg/m³ |
| Carcinogenic VOCs (categories 1A and 1B) emission | <0.001 | mg/m³ |
Documentation typically required
- Site investigation report for potential contaminants — Using standard ISO 18400
Biodiversity and ecosystems
The activity complies with the criteria set out in Appendix D of the applicable Delegated Act.In addition, the following is to be ensured:in the EU, 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 EU, 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;outside of the EU, activities are conducted in accordance with applicable law related to the conservation of habitats and species.
Documentation typically required
- Appropriate assessment under Article 6(3) of Council Directive 92/43/EEC — Required to demonstrate no significant effects on Natura 2000 sites in view of their conservation objectives.
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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