CNAE H — Transportation, Storage and Mail
Do No Significant Harm (DNSH) criteria from the Brazilian Sustainable Taxonomy for activities in CNAE sector H.
Do No Significant Harm (DNSH)
DNSH Criteria for CNAE Sector H
Do no significant harm (DNSH)
Objective
Criteria and conditions
N/A
N/A
N/A
Establish an operations and maintenance plan for locomotive and train cleaning in designated locations, using water resources rationally.
Establish a management plan to use and reuse withdrawn locomotives in accordance with applicable ENEC guidelines (Decree 12,082/2024).
For battery-powered vehicles, propose an appropriate destination for batteries at end of life, such as recycling, reuse or final waste disposal. Name at least one company providing this service. If battery life ends during the financing period, the legal entity must demonstrate appropriate destination.
Ensure appropriate final destination of all solid waste generated through vehicle management, maintenance or withdrawal, with certificates detailing treatment for each waste type.
Locomotives purchased or used must observe indirect emissions-control requirements: (i) the maximum locomotive fleet age (IMFL) contractually specified by ANTT; (ii) mandatory biodiesel blending targets under Law 13,033/2014 as amended by Law 14,993/2024; and (iii), where technically and economically feasible, priority for lower-sulfur fuels such as Diesel S10.
Use of compressed-natural-gas (CNG) locomotives must comply with updated biomethane specifications, standards and mandates.
Prepare and implement a management plan for refrigerants used in cooling and refrigeration systems.
Annex A1: Criteria for doing no significant harm to socioeconomic objective 9.
Source: Brazilian Sustainable Taxonomy — CNAE H, original Portuguese notebook.
Additional Information
About this document
These are Enverium’s explanatory English translations of selected criteria from the CNAE H 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.