The DNSH principle

The DNSH is a new assessment mechanism for public investments, which stipulates that such investments must not, under any circumstances, cause significant environmental harm. Having come into force in February 2021 pursuant to Article 17 of the EU Taxonomy Regulation 2020/852, the DNSH stipulates that an economic activity causes significant harm:

1. to climate change mitigation if it leads to significant greenhouse gas (GHG) emissions;
2. to climate change adaptation if it results in a greater negative impact of current and future climate conditions on the activity itself, or on people, nature or property;
3. to the sustainable use or protection of water and marine resources if it is detrimental to the good status of water bodies (surface, groundwater or marine), leading to a deterioration in their quality or a reduction in their ecological potential;
4. the circular economy, including prevention, reuse and recycling of waste, if it leads to significant inefficiencies in the use of recovered or recycled materials, to increases in the direct or indirect use of natural resources, to a significant increase in waste, or to its incineration or disposal, causing significant long-term environmental damage;
5. the prevention and reduction of pollution, if it leads to an increase in emissions of pollutants into the air, water or soil;
6. the protection and restoration of biodiversity and ecosystems, if it is detrimental to the good condition and resilience of ecosystems or to the conservation status of habitats and species, including those of Union interest.

In order to comply with this principle, the PAT’s ERDF Programme has outlined a set of checks, which form an integral part of the process of implementing operations, thereby ensuring the full integration of the DNSH principle throughout all phases of the Programme.

Compliance with the DNSH principle had already been verified through the SEA process prior to the implementation of operations and interventions under the ERDF Programme. Subsequently, by decision of the Head of the UMS and Europe No. 4654 of 8 May 2023, updated by Decision No. 10594 of 28 September 2026, the guidelines for the integration of the DNSH principle were also approved for the implementation phase of operations under the 2021–2027 ERDF Programme of the Autonomous Province of Trento.