Framework guide · EU Taxonomy
EU Taxonomy: the biodiversity objective
The EU Taxonomy Regulation (EU) 2020/852 defines environmentally sustainable economic activities across six environmental objectives. One of them is the protection and restoration of biodiversity and ecosystems.
Six environmental objectives
| # | Objective |
|---|---|
| 1 | Climate change mitigation |
| 2 | Climate change adaptation |
| 3 | Sustainable use and protection of water and marine resources |
| 4 | Transition to a circular economy |
| 5 | Pollution prevention and control |
| 6 | Protection and restoration of biodiversity and ecosystems |
Substantial contribution
The Environmental Delegated Act (2023) added technical screening criteria for activities that substantially contribute to the biodiversity objective, such as conservation and restoration of habitats, ecosystems and species.
Do no significant harm (DNSH)
Activities that contribute to other objectives must not significantly harm biodiversity, for example through environmental impact assessments for sites in or near biodiversity-sensitive areas.
A note on accuracy
This page is a plain-language summary for orientation, not legal or audit advice. Standards and their application dates change; always check the official texts and current regulatory status.
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