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CNAE F — Construction

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

Do No Significant Harm (DNSH)

DNSH Criteria for CNAE Sector F

Do no significant harm (DNSH)

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Climate change adaptation
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Follow the substantial contribution criteria for climate change adaptation.

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Protection and restoration of biodiversity and ecosystems
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When replanting or landscaping, minimize native vegetation clearance and maximize use of locally native species attractive to local fauna.

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Monitor legality in the construction-material supply chain to minimize negative ecosystem impacts from raw material extraction. Document this control in the company’s management system and demonstrate it through invoices, valid permits and/or evidence of compliance with technical standards.

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Sustainable land use and conservation, management and sustainable use of forests
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Use wood products from reforestation or a sustainable forest management plan (PMFS), traced in the latter case through the Forest Origin Document (DOF), or purchase products certified by the Forest Stewardship Council (FSC) or Brazilian Forest Certification Program (CERFLOR).

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Sustainable use and protection of water and marine resources
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Demonstrate efficient water use through a feasibility study under ABNT NBR 16782:2019, covering, among other things:

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Water-saving devices from manufacturers qualified in PBQP-H sectoral quality programs or with demonstrated technical standards compliance.

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Water metering, monitoring, and waste and leak detection measures.

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Assessment of alternative non-potable sources, such as rainwater, greywater, blackwater and process water, under ABNT NBR 16783.

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Transition to a circular economy
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Prioritize reuse and rehabilitation of existing structures, minimizing demolition and waste disposal.

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Increase use of industrialized construction systems and reusable components, such as formwork and shoring.

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Seek maximum material efficiency through reduction, reuse and recycling, including sand and recycled aggregates and materials with recycled content.

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Align all activities with ENEC guidelines and objectives under Decree 12,082/2024.

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Pollution prevention and control
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Investigate potential soil contamination in advance and, where applicable, prepare a mitigation, removal and remediation plan under ABNT NBR 15515, 16209, 16210 and specific legislation.

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Provide spaces for source separation and temporary storage of non-hazardous waste to prepare materials for reuse or recycling, as described in activity E7 of the CNAE E notebook on water, sewage, waste management and decontamination.

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Trace collection and ensure appropriate destination of construction and demolition waste, especially hazardous waste. Demonstrate management through a Construction Waste Management Plan (PGRCC) under CONAMA Resolution 307 of 5 July 2002 and subsequent legislation.

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Implement solutions reducing construction and hazardous waste generation and establish accident mitigation measures.

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Promote low-volatile-organic-compound (VOC) materials and avoid materials posing health risks.

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During construction, reduce neighborhood impacts from air pollution (dust), noise, sediment dispersion, silting of water bodies and similar effects.

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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 F, original Portuguese notebook.

Additional Information

About this document

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