DNSH 'do no significant harm' Handbook
'Do no significant harm' is a key principle of the EU Taxonomy and wider Sustainable Finance agenda. Meeting the DNSH principle and criteria is a critical 'sustainability proofing' step for investors. The DNSH Handbook, developed by a multi-disciplinary team, focuses on the DNSH technical screening criteria of the EU Taxonomy and how they may be implemented in practice. As investors obtain a better understanding of how and to what extent investments substantially contribute to an environmental objective, they must ensure that these investments avoid significantly harming any of the environmental objectives, as well as adhere to minimum social safeguards.
The overarching aim of the DNSH Handbook is to assist financial market participants to evaluate DNSH criteria applied to the EU Taxonomy and to instil awareness amongst actors in the economy of the benefits of sharing DNSH data early-on. Our DNSH case study focuses on the construction of new buildings and related activities.
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