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 covered by the same Regulation. The DNSH principle was also placed at the basis of the NRP and the Next Generation EU, the measures put in place by the European Union to stimulate recovery following the Covid-19 pandemic.
This is terminology that has come…