Do No Significant Harm to Circular Economy in the Climate Taxonomy
This report critically reviews how the Do No Significant Harm (DNSH) principle has been operationalised in the first Taxonomy delegated regulation on climate change mitigation and adaptation.
It demonstrates that DNSH criteria for Circular Economy in these acts are set in an inconsistent way, are unfit for purpose and do not provide an adequate framework to prevent negative environmental impacts, and it identifies concrete recommendations for the way forward.
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