DO NO SIGNIFICANT HARM HANDBOOK

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1DO NO SIGNIFICANT HARM HANDBOOKWHAT, WHY AND HOW OF DNSH ACROSS ENVIRONMENTAL AND SOCIAL SUSTAINABILITY-RELATED FACTORS2TABLE OF CONTENTSIntroduction 41 Background and the Principle of Do No SIGNIFICANT Harm 62 Practical Application of 'Do No SIGNIFICANT Harm' 93 DNSH Drivers and Challenges 114 Case Study: How to Apply the EU Taxonomy to Investments Criteria for Causing SIGNIFICANT Harm to an Environmental Objective The Taxonomy Review Process Case Study Summary 18Activity One The Application of the Taxonomy Delegated Act DNSH Technical Screening Criteria to the Construction of New Buildings 20Activity Two Application of the Taxonomy Delegated Act DNSH Technical Screening Criteria to Infrastructure for Personal Mobility, Cycle Logistics 35Activity Three Application of the Taxonomy Delegated Act DNSH Technical Screening Criteria to the Acquisition and Ownership of Buildings 42Schedule 1 - Definitions

that companies have to disclose according to the NFRD itself. Compared to the NFRD sustainability reporting requirements, the principal novelties of the CSRD proposal are to: • Extend the scope of the reporting requirements to additional companies, including all large companies and listed companies (except listed micro-companies)

  Companies, Listed, Listed companies