The Do No Significant Harm principle, known by the English abbreviation DNSH, requires that no supported activity significantly harms any of the six EU environmental objectives defined by the Taxonomy Regulation: climate change mitigation, climate change adaptation, the sustainable use of water resources, the circular economy, pollution prevention, and the protection of biodiversity and ecosystems. The principle applies mandatorily in the Recovery and Resilience Plan and also in the cohesion policy funds. Implementing entities and providers assess compliance at the level of measures and calls, and the applicant then demonstrates the compliance of the specific project in the application, generally through a sworn declaration, by completing a DNSH checklist, or by submitting documents such as an energy assessment or an opinion from the nature protection authority. An example of non-compliance is installing a fossil-fuel boiler in a building renovation project, or construction in a protected area without mitigating measures. A breach of DNSH renders the expenditure ineligible, so environmental aspects need to be addressed already at the technical solution design stage.
See also: Horizontal principles.
