Biodiversity & Ecosystems

The protection and restoration of biodiversity and ecosystems is the sixth environmental objective of the EU Taxonomy. It addresses the accelerating loss of species, the degradation of habitats, and the decline of ecosystem services that underpin human wellbeing and economic activity. This objective is aligned with the EU Biodiversity Strategy for 2030, the Nature Restoration Law, and the international commitments made under the Kunming-Montreal Global Biodiversity Framework adopted in December 2022.

An economic activity can substantially contribute to this objective by protecting, conserving, or restoring biodiversity and ecosystems. Specific pathways include the sustainable use and management of land, including through nature-based solutions; the sustainable management of agricultural land; the sustainable management of forests; and the rehabilitation and restoration of degraded ecosystems. The Environmental Delegated Act of June 2023 defines the technical screening criteria for activities contributing to this objective, requiring measurable positive outcomes for biodiversity that go beyond regulatory compliance.

The technical criteria for biodiversity activities require the implementation of Environmental Impact Assessments or equivalent processes, the protection of Natura 2000 sites and other areas of high biodiversity value, and the avoidance of activities that lead to the conversion of high biodiversity habitats. For agricultural and forestry activities, the criteria address sustainable land management practices, the maintenance of soil organic carbon, and the protection of pollinators and other key species. Urban development projects must consider the integration of green infrastructure and the maintenance of ecological corridors.

The DNSH criteria for biodiversity, when this objective is not the primary target, are among the most commonly applied across all taxonomy activities. Nearly every activity in the Taxonomy must demonstrate that it does no significant harm to biodiversity, typically by conducting an Environmental Impact Assessment, avoiding operations in or adjacent to biodiversity-sensitive areas, and implementing measures to protect species and habitats. The interplay between biodiversity and climate adaptation is increasingly recognised, as nature-based solutions serve both as carbon sinks and as resilience mechanisms against physical climate hazards.