Do No Significant Harm (DNSH)

DNSH is a principle from the EU Taxonomy Regulation (Article 17) stating that an activity must not significantly harm any of six environmental objectives (e.g., climate, biodiversity, circularity) to qualify as "sustainable." Companies must assess and disclose DNSH compliance when claiming green finance or reporting under CSRD. It requires due diligence, credible evidence, and alignment with legal thresholds (like pollution limits or LCA metrics).