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CNAE D — Electricity and Gas

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

Do No Significant Harm (DNSH)

DNSH Criteria for CNAE Sector D

Do no significant harm (DNSH)

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Climate change adaptation
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Study infrastructure vulnerability to extreme climate events, such as prolonged droughts or floods.

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Where possible, design reservoirs to allow volume and capacity adjustments in response to climate events.

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Evaluate studies on changes in flow regimes.

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Evaluate and revise operational hydraulic constraints in light of the new dynamics of reservoir operation.

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Study ways to increase resilience to extreme climate events.

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Protection and restoration of biodiversity and ecosystems
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Build fish ladders and flow diversions to ensure migration of aquatic species where required by the environmental authority through licensing.

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Periodically assess biodiversity in adjacent areas to identify and mitigate impacts.

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Manage flora and fauna removal when constructing reservoirs.

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Sustainable land use and conservation, management and sustainable use of forests
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Implement forest compensation measures specified in environmental licensing, integrating land-use planning with conservation strategies in affected areas.

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Sustainable use and protection of water and marine resources
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Under local regulations, implement all technically feasible and ecologically relevant mitigation measures to reduce adverse impacts on water and directly water-dependent protected habitats and species. Where relevant to ecosystems in affected water bodies, these include:

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Upstream and downstream fish migration measures, such as fish-friendly turbines, guidance structures, fully functional fish passages, and stopping or minimizing operations and discharges during migration or reproduction.

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Measures ensuring minimum ecological flow, including mitigation of rapid short-term flow changes or hydropeaking, and sediment flow.

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Measures protecting or improving habitats. Monitor effectiveness through the authorization or permit establishing conditions to achieve good status or potential of the affected water body.

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Transition to a circular economy
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Prioritize recycling, composting, reuse and other sustainable solid-waste treatments throughout the project’s life, including recyclable infrastructure materials where technically feasible.

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Pollution prevention and control
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Develop a water quality monitoring plan.

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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 D, original Portuguese notebook.

Additional Information

About this document

These are Enverium’s explanatory English translations of selected criteria from the CNAE D 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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