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CNAE C — Manufacturing Industries

Do No Significant Harm (DNSH) criteria from the Brazilian Sustainable Taxonomy for activities in CNAE sector C.

Do No Significant Harm (DNSH)

DNSH Criteria for CNAE Sector C

Do no significant harm (DNSH)

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Climate change adaptation
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Where possible, maintain multiple suppliers in different regions to reduce climate-induced disruption risks, such as droughts or storms, while weighing other supply-chain costs and risks.

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Where necessary and technically and economically feasible, design and build plants with flood barriers, improved drainage and elevated equipment to withstand potential rises in water levels.

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Use construction materials and equipment designed to operate efficiently at higher temperatures.

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Where possible and technically and economically feasible, diversify steel suppliers and inputs across regions to reduce vulnerability to climate impacts in one area. Prepare and update solid-waste management and contingency plans for climate-related disruptions, such as mine closures due to flooding or extreme heat.

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Protection and restoration of biodiversity and ecosystems
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Use sustainable charcoal or other sustainable biomass and promote responsible forest management.

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Sustainable land use and conservation, management and sustainable use of forests
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Use certified sustainable charcoal and promote responsible forest management.

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Sustainable use and protection of water and marine resources
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Implement water reuse and treatment systems, avoiding contamination.

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Encourage freshwater recirculation levels above the sector average.

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Transition to a circular economy
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Promote recycling of steel and co-products.

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Promote use of steelmaking aggregates and other residues, including blast-furnace and steelmaking slag.

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Pollution prevention and control
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Reduce CO₂ and air pollutant emissions in accordance with current National Air Quality Standards.

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Prepare and update solid-waste management and contingency plans for climate-related disruptions.

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Reduction of socioeconomic inequalities, considering gender and race
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Annex A1: Criteria for doing no significant harm to socioeconomic objective 9.

Source: Brazilian Sustainable Taxonomy — CNAE C, original Portuguese notebook.

Additional Information

About this document

These are Enverium’s explanatory English translations of selected criteria from the CNAE C notebook, updated 2026-10-06. They are not an official translation or the full catalogue of activity requirements. Applicability, annexes and footnotes must be checked against the original Portuguese PDF; an N/A entry applies only to the activity covered by the source table.

DNSH Principle

The "Do No Significant Harm" (DNSH) principle is fundamental to the sustainable taxonomy. It establishes that an economic activity, to be considered sustainable, must not cause significant harm to any of the established environmental objectives.

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