DNSH Report
Sustainability, especially through ESG criteria, has gone from being a differentiator to a fundamental requirement for global investors and partners.
The Do No Significant Harm (DNSH) principle is a pillar of the European Union Taxonomy, a classification system that defines what constitutes an economically sustainable activity.
Who needs to file the DNSH Report?
The European Union has reinforced its commitment to environmental sustainability through several strategic initiatives, including the Recovery and Resilience Plan (RRP), as highlighted in Commission Communication 2021/C58/01 of February 18, 2021.
This plan aims to align investments with the goals of the Paris Agreement and the United Nations Sustainable Development Goals (SDGs), in line with the European Green Deal.
What your DNSH (Do No Significant Harm) report with SEHR includes
Six environmental objectives defined by the EU Taxonomy Regulation:
Climate change mitigation: Activities must not generate significant GHG emissions.
Adaptation to climate change: Activities should not increase the negative effects of current or future climate.
Sustainable use and protection of water and marine resources: Activities must not harm the good condition of water bodies.
Circular economy, including waste prevention and recycling: Activities must not generate inefficiencies in the use of materials, or increase the production of waste.
Pollution prevention and control: Activities must not increase emissions of pollutants into air, water, or soil.
Protection and restoration of biodiversity and ecosystems: Activities must not undermine the resilience of ecosystems.
Advantages of DNSH reporting
Comply with Regulation (EU) 2021/241, which establishes the Recovery and Resilience Mechanism (RRM)
Demonstrate that your business does not cause significant harm within the scope of the RRP
Demonstrate that your business does not cause harm to the six environmental objectives defined by the EU Taxonomy Regulation