Scores an economic activity against the EU Taxonomy's three-gate test: Substantial Contribution (SC) to an environmental objective, Do No Significant Harm (DNSH) to the other five objectives, and Minimum Safeguards — all three required for alignment. Omnibus I revisions in force 28 Jan 2026. Part of the taxonomy-align, taxonomy-kpi, and eugb-conformance chains.
Omnibus I Taxonomy revisions in force 28 Jan 20266 environmental objectivesSC + DNSH + Safeguards = Alignment
✅ IN FORCE: Omnibus I (Reg. (EU) 2025/XX) Taxonomy revisions entered into force 28 Jan 2026. Verify current technical screening criteria for the specific NACE code against up-to-date Delegated Acts before filing KPIs or green bond declarations.
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Activity & primary objective
Gate 1 — Substantial Contribution
Gate 2 — Do No Significant Harm (DNSH) for all other objectives
Assess DNSH against each objective that is NOT the primary objective above. Select "not-applicable" only if the activity has no plausible pathway to harm that objective.