Water & Marine Resources

The sustainable use and protection of water and marine resources is the third environmental objective of the EU Taxonomy. This objective addresses the degradation of water bodies and marine ecosystems caused by pollution, over-extraction, physical modifications, and the introduction of invasive species. It draws on the goals established by the EU Water Framework Directive, the Marine Strategy Framework Directive, and the broader UN Sustainable Development Goal 14 on life below water.

An economic activity can make a substantial contribution to this objective through several pathways. These include protecting the environment from the adverse effects of urban and industrial wastewater discharges; improving water quality by reducing pollutants; improving water use efficiency; ensuring sustainable abstraction and supply of freshwater; maintaining the ecological flow of rivers; protecting marine waters from pollutants; and enabling the sustainable use of marine ecosystem services. The Environmental Delegated Act of June 2023 defines the specific technical screening criteria for activities contributing to this objective.

The technical criteria under this objective are closely linked to compliance with existing EU environmental law, but they go further by requiring activities to demonstrate performance above regulatory minimums. For example, activities related to water supply must meet efficiency benchmarks and reduce leakage rates, while those related to wastewater treatment must achieve pollutant removal levels that exceed the minimum standards of the Urban Waste Water Treatment Directive. Activities in sectors such as aquaculture, desalination, and flood protection must show that they avoid harm to marine and freshwater ecosystems.

Companies whose activities are eligible under this objective must also satisfy the DNSH criteria for the remaining five objectives. For water and marine resources, the DNSH requirement when assessed against other objectives typically involves compliance with environmental permits, avoiding the introduction of hazardous substances into water bodies, and ensuring that water abstraction does not compromise the ecological status of connected water bodies. The interplay between this objective and adaptation is particularly relevant for coastal and riverine infrastructure projects.