THE EXTENSION OF EVALUATIVE PRACTICES: THE DNSH PRINCIPLE
Markus Hedorfer, Alessandro Calzavara, ASSURB The legislation on the European Taxonomy of Environmentally Sustainable Activities – set forth in Article 17 of Regulation (EU) 2020/852 – identifies criteria for determining how each economic activity contributes substantially to the protection of the ecosystem, without causing “significant harm” (Do No Significant Harm) to the six environmental objectives ...