Manufacture of Renewable Energy Technologies
Manufacturing components and equipment for wind, solar, geothermal, and other renewable energy generation systems.
Substantial Contribution to Climate Change Mitigation
The activity manufactures renewable energy technologies including wind turbines, solar photovoltaic panels, solar thermal collectors, geothermal heat exchangers, hydropower turbines, and ocean energy converters. As an enabling activity under Article 10(1)(i) of the Taxonomy Regulation, the manufactured equipment must directly enable renewable electricity or heat generation with lifecycle emissions substantially below fossil fuel alternatives.
The manufactured technology must demonstrate that it enables the generation of electricity or heat with near-zero direct (tailpipe) GHG emissions. Components must conform to applicable IEC standards (IEC 61215 for PV modules, IEC 61400 for wind turbines) and demonstrate compliance with Best Available Techniques (BAT) as defined in the relevant BREF documents for the manufacturing process itself.
The economic activity must not lead to lock-in of assets that undermine long-term environmental goals, considering the economic lifetime of those assets. A lifecycle assessment in accordance with ISO 14040/14044 may be required to verify net climate benefit.
Substantial Contribution to Climate Change Adaptation
The activity must comply with the adaptation criteria set out in Appendix A of the Climate Delegated Act. A Climate Risk and Vulnerability Assessment (CRVA) must be performed using climate projections under RCP 4.5 and RCP 8.5 scenarios, covering the manufacturing facility's expected operational lifetime.
DNSH: Climate Change Adaptation
A climate risk and vulnerability assessment must be carried out in accordance with Appendix A, identifying material physical climate risks including heat stress, flooding, drought, and wind-related hazards affecting the manufacturing facility. Adaptation solutions must be implemented within five years for risks with a 10-year horizon.
DNSH: Water and Marine Resources
The activity must comply with the EU Water Framework Directive (2000/60/EC). An Environmental Impact Assessment (EIA) must be completed where required under Directive 2011/92/EU. Water use and protection management plans must be developed in consultation with relevant stakeholders, addressing water quality and water stress in the affected river basin.
DNSH: Circular Economy
The activity must assess the availability of, and where technically and economically feasible use, secondary raw materials and re-used components. Manufacturing processes must apply waste hierarchy principles, prioritising recycling of production scrap. Products must be designed for durability, reparability, and recyclability in line with EU Ecodesign requirements where applicable.
DNSH: Pollution Prevention and Control
The activity must comply with the Industrial Emissions Directive (2010/75/EU) and applicable BAT conclusions. Emissions of pollutants must remain within BAT-Associated Emission Levels (BAT-AELs). Substances of very high concern (SVHCs) under REACH must not be used unless no technically feasible alternative exists, and any derogation must be documented.