This Maples Group guide focuses on the ‘Do No Significant Harm’ (“DNSH”) principle and technical screening criteria of the EU Taxonomy and how they may be implemented and disclosed in practice. As investors gain 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. This is necessary in order to avoid economic activities benefitting from an investment, while on the one hand substantially reducing greenhouse gases or contributing to adaptation measures, and on the other, causing harm to the environment. The DNSH criteria are based primarily on minimum regulatory requirements and best practices within the European Union.
