What is the DNSH Principle and how to demonstrate compliance with it in your project 

What does the DNSH Principle mean? 

The DNSH principle requires that any project financed with European funds must demonstrate that it does not cause significant harm to the environment and meets the sustainability criteria set by the EU.  

The DNSH principle is part of the European Union's commitment to sustainability. It means that any action financed with European funds - such as those of the Recovery, Transformation and Resilience Plan (PRTR) or CDTI (Center for Technological Development and Innovation)programs - cannot cause significant harm to the environment. 

In other words, if a company receives public funding for a project, it must demonstrate that its activities will not cause serious damage to nature or impede progress towards a greener economy. 

This principle is included in the Regulation (EU) 2020/852known as the Taxonomy Regulation, and has become a key pillar for accessing certain European funds. 

Why is it mandatory and when does it apply? 

The DNSH principle applies to all actions financed by the Recovery and Resilience Mechanism (RRM), regulated by Regulation (EU) 2021/241. 

It is also required in some national programs, such as those managed by the CDTI, especially when the projects are co-financed with ERDF funds. 

This means that if your company participates in calls such as LIC, LICA or PID, it is likely that you will have to justify compliance with the DNSH. In some cases a self-assessment will suffice, while in others an external validation by an ENAC accredited entity, such as ACERTA, will be required. 

The six environmental objectives established by the European Union  

To assess compliance with the DNSH principle, the European Commission defined six environmental objectives. Any action must demonstrate that it does not cause significant harm to any of them:

1. Climate change mitigation.
   The project must not contribute to an increase in greenhouse gas emissions or hinder decarbonization.
2. Adaptation to climate change.
   Measures must be incorporated to reduce risks derived from climate change (heat waves, floods, droughts, etc.).
3. Sustainable use and protection of water and marine resources.
   Actions must not impair the quality or ecological status of waters.
4. Circular economy.
   Waste reduction, reuse and recycling measures should be implemented, promoting the efficient use of resources.
5. Pollution prevention and control.
   No significant increase in pollutant emissions to air, water or soil should be generated.
6. Protection and restoration of biodiversity and ecosystems.
   Activities must not adversely affect protected ecosystems and habitats.

How to demonstrate compliance with the DNSH principle in your final project? 

To validate the DNSH principle, the company must prepare a self-assessment report justifying how its project complies with the required environmental criteria.

The structure and requirements of this report are defined by each call for proposals, which specifies the format and additional documentation required.

Along with the self-assessment, the company must provide:

• Verifiable evidence to support compliance.
• The technical report of the project approved in the granted aid.

All this documentation is submitted to an ENAC accredited entity, such as ACERTA, which reviews the information and issues a validation report or opinion on the DNSH principle.

Validate the DNSH principle with ACERTA  

ACERTA is accredited by ENAC for the validation of compliance with the DNSH principle, which guarantees a rigorous, independent and transparent evaluation process.  

Our technical team has extensive experience in the verification of projects financed with European funds, helping companies to comply with all environmental requirements established by European regulations.

At ACERTA we accompany you throughout the process:

• We review your DNSH self-assessment report.
• We verified consistency with the six environmental objectives.
• We issue an accredited validation report demonstrating compliance.

In this way, your company will be able to correctly justify the aid obtained and reinforce its commitment to sustainability.

Complying with the DNSH: an opportunity to advance corporate sustainability towards sustainability 

Complying with the DNSH principle is not only a regulatory obligation: it is an opportunity to strengthen corporate sustainability, improve environmental reputation and increase the company's competitiveness.

Developing projects aligned with this principle means moving towards a low-carbon, efficient and responsible economy, in line with the European Union's climate objectives.

If your organization needs to validate compliance with the DNSH principle, at ACERTA we offer you specialized technical advice and official validation accredited by ENAC, guaranteeing full compliance with the regulations. The DNSH principle is not only an obligation to access European funding: it is an opportunity to reinforce your company's environmental commitment and improve its competitiveness in an increasingly sustainable market. 

For more information about the requirements and the verification process, please contact us.