Sea and Coastal Freight Water Transport
Operation of sea and coastal freight vessels with zero direct emissions or emissions well below IMO reference levels, supporting maritime decarbonisation.
Substantial Contribution to Climate Change Mitigation
The activity covers the purchase, financing, leasing, rental and operation of vessels for sea and coastal freight transport. Vessels must have zero direct (tailpipe) CO2 emissions, achieved through battery-electric, hydrogen fuel cell, ammonia or wind-assisted propulsion systems. Zero-emission operation must be maintained for the entirety of the voyage.
Until 31 December 2025, vessels may alternatively qualify where the Energy Efficiency Design Index (EEDI) value is 10% below the applicable IMO Phase 3 requirement. Vessels using advanced biofuels, e-fuels or renewable fuels of non-biological origin (RFNBOs) meeting RED II sustainability criteria may count these fuel savings towards the emission threshold. The vessel must also meet the Carbon Intensity Indicator (CII) rating of A or B.
Maritime freight accounts for approximately 80% of global trade volume. Decarbonising this sector requires a combination of vessel efficiency, alternative fuels and operational optimisation. The EU Taxonomy criteria ensure that only the most climate-aligned shipping activities qualify for sustainable finance.
Substantial Contribution to Climate Change Adaptation
The activity must comply with Appendix A. Climate risks to maritime freight, including rising sea levels affecting port access, increased storm intensity, shifting ice coverage in Arctic routes, and ocean acidification affecting hull integrity, must be assessed over the vessel's expected operational lifetime of 25 to 30 years.
DNSH: Climate Change Adaptation
A climate risk and vulnerability assessment must cover chronic and acute physical hazards relevant to maritime operations, including tropical cyclone frequency changes, sea level rise affecting port infrastructure, ocean warming affecting engine cooling systems, and shifting weather patterns disrupting established trade routes.
DNSH: Water and Marine Resources
Vessels must comply with MARPOL Annex I (oil pollution prevention), Annex II (noxious liquid substances), Annex IV (sewage) and Annex V (garbage). Ballast water must be managed in accordance with the IMO Ballast Water Management Convention and Regulation (EU) No 1143/2014 on invasive alien species. Anti-fouling systems must comply with the International Convention on the Control of Harmful Anti-fouling Systems (AFS Convention).
DNSH: Circular Economy
Ship design must comply with Regulation (EU) No 1257/2013 on ship recycling, ensuring vessels can be dismantled safely at the end of their operational life. A certified Inventory of Hazardous Materials (IHM) must be maintained. Battery and fuel cell systems must meet Regulation (EU) 2023/1542 requirements. Ship recycling must take place at facilities listed on the European List of approved ship recycling facilities.
DNSH: Pollution Prevention and Control
Vessels must comply with MARPOL Annex VI on air pollution, including the global sulphur cap of 0.50% and the 0.10% limit in Emission Control Areas (ECAs). NOx emissions must meet IMO Tier III standards in designated areas. Shore power connections must be used where available to eliminate in-port emissions, in line with Regulation (EU) 2023/1804 on alternative fuels infrastructure.