Do No Significant Harm: Difference between revisions
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In sustainable finance, Do No Significant Harm is the principle that - in addition to meeting specified environmental objectives - qualifying proposals must also do no significant harm in relation to any other environmental objective. | In sustainable finance, Do No Significant Harm is the principle that - in addition to meeting specified environmental objectives - qualifying proposals must also do no significant harm in relation to any other environmental objective. | ||
Do No Significant Harm is a key element in several regulatory regimes, including the EU's Taxonomy Regulation (TR), Sustainable Finance Disclosure Regulation (SFDR) and the EU Climate Transition Benchmarks Regulation (BMR). | Do No Significant Harm is a key element in several regulatory regimes, including the EU's Taxonomy Regulation (TR), Sustainable Finance Disclosure Regulation (SFDR) and the EU Climate Transition Benchmarks Regulation (BMR). | ||
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* [[Corporate social responsibility]] | * [[Corporate social responsibility]] | ||
* [[Circular economy]] | * [[Circular economy]] | ||
* [[Draft Delegated Act]] | * [[Draft Delegated Act]] | ||
* [[Enabling activities]] | * [[Enabling activities]] | ||
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* [[Organic]] | * [[Organic]] | ||
* [[Social taxonomy]] | * [[Social taxonomy]] | ||
* [[SRI]] | * [[SRI]] | ||
* [[Stakeholder]] | * [[Stakeholder]] | ||
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* [[Sustainability bond]] | * [[Sustainability bond]] | ||
* [[Sustainability-Linked Loan Principles]] (SLLP) | * [[Sustainability-Linked Loan Principles]] (SLLP) | ||
* [[Sustainability rating agency]] (SRA) | |||
* [[Taxonomy alignment disclosures]] | * [[Taxonomy alignment disclosures]] | ||
* [[Taxonomy Regulation]] (TR) | * [[Taxonomy Regulation]] (TR) | ||
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==Other resource== | ==Other resource== | ||
*[https://www.esma.europa.eu/sites/default/files/2023-11/ESMA30-379-2281_Note_DNSH_definitions_and_criteria_across_the_EU_Sustainable_Finance_framework.pdf ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework] | *[https://www.esma.europa.eu/sites/default/files/2023-11/ESMA30-379-2281_Note_DNSH_definitions_and_criteria_across_the_EU_Sustainable_Finance_framework.pdf ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Manage_risks]] | [[Category:Manage_risks]] | ||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
Latest revision as of 02:54, 9 January 2025
Sustainability - sustainable finance - environmental objectives.
(DNSH).
In sustainable finance, Do No Significant Harm is the principle that - in addition to meeting specified environmental objectives - qualifying proposals must also do no significant harm in relation to any other environmental objective.
Do No Significant Harm is a key element in several regulatory regimes, including the EU's Taxonomy Regulation (TR), Sustainable Finance Disclosure Regulation (SFDR) and the EU Climate Transition Benchmarks Regulation (BMR).
See also
- Accounting for Sustainability (A4S)
- Biodiversity
- Business & Sustainable Development Commission
- Carbon footprint
- Climate change adaptation
- Climate change mitigation
- Common Ground Taxonomy
- Conference of the Parties
- Convention on Biological Diversity
- Corporate social responsibility
- Circular economy
- Draft Delegated Act
- Enabling activities
- ESG investment
- ESG transition
- EU Climate Transition Benchmarks Regulation
- EU Taxonomy
- European Commission
- European Union (EU)
- Global Sustainable Investment Alliance
- HLEG
- Metaeconomics
- Minimum Social Safeguards (MSS)
- Natural capital
- Organic
- Social taxonomy
- SRI
- Stakeholder
- Substantial Contribution (SC)
- Sustainable Development Goals
- Sustainable finance (SF)
- Sustainable Finance Disclosure Regulation (SFDR)
- Sustainability
- Sustainability Accounting Standards Board
- Sustainability bond
- Sustainability-Linked Loan Principles (SLLP)
- Sustainability rating agency (SRA)
- Taxonomy alignment disclosures
- Taxonomy Regulation (TR)
- Technical Expert Group
- Technical Screening Criteria (TSC)
- Transitional activities
- UK Green Taxonomy
- UK Sustainable Investment and Finance Association
- United Nations
- World Trade Organization
