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Sector 3C10-C3316 activities

Manufacturing

Industrial production activities aligned with low-carbon processes, energy efficiency, and circular material use.

Manufacturing is one of the largest sectors in the EU Taxonomy, covering 16 economic activities across a broad range of industrial production. From cement and steel to batteries and hydrogen, this sector addresses the most carbon-intensive value chains in the European economy.

The technical screening criteria set ambitious emission intensity thresholds for each manufacturing activity. For example, cement production must meet specific clinker-to-cement ratios and CO2 emission limits, while steel manufacturing must demonstrate compliance with best-available-technology benchmarks. The sector also includes enabling activities -- manufacturing of components for renewable energy, electric vehicles, and energy-efficient equipment.

Circular economy objectives are particularly relevant here. The Taxonomy requires manufacturers to demonstrate resource efficiency, waste minimisation, and design-for-durability principles. Climate adaptation criteria ensure that production facilities incorporate physical climate risk assessments and implement appropriate resilience measures against flooding, heat stress, and supply chain disruptions.

Economic Activities

3.1

Manufacture of Renewable Energy Technologies

Enabling

Manufacturing components and equipment for wind, solar, geothermal, and other renewable energy generation systems.

C25, C27, C28
3.10

Manufacture of Hydrogen

Standard

Production of hydrogen via electrolysis, steam methane reforming with CCS, or other low-carbon pathways meeting lifecycle emission thresholds.

C20.11
3.11

Manufacture of Carbon Black

Standard

Production of carbon black via furnace black or thermal black processes with specific GHG emission intensity thresholds.

C20.13
3.12

Manufacture of Soda Ash

Standard

Production of soda ash (sodium carbonate) via the Solvay process or trona mining with specific GHG emission thresholds.

C20.13
3.13

Manufacture of Chlorine

Standard

Production of chlorine and sodium/potassium hydroxide via electrolysis of brine with specific electricity consumption thresholds.

C20.13
3.14

Manufacture of Organic Basic Chemicals

Standard

Production of high-volume organic chemicals including olefins, aromatics, and their derivatives with specific GHG emission thresholds.

C20.14
3.15

Manufacture of Anhydrous Ammonia

Standard

Production of anhydrous ammonia via the Haber-Bosch process using natural gas, electrolysis-based hydrogen, or other low-carbon feedstocks.

C20.15
3.16

Manufacture of Nitric Acid

Standard

Production of nitric acid via catalytic oxidation of ammonia with specific N2O and CO2 emission thresholds.

C20.15
3.2

Manufacture of Equipment for the Production and Use of Hydrogen

Enabling

Manufacturing electrolysers, fuel cells, purification equipment, and storage systems for clean hydrogen production and utilisation.

C25, C27, C28
3.3

Manufacture of Low Carbon Technologies for Transport

Enabling

Manufacturing zero direct-emission vehicles and key components including electric motors, powertrains, and charging systems.

C29.1
3.4

Manufacture of Batteries

Enabling

Manufacturing rechargeable battery cells, modules, and packs for energy storage and electric mobility applications.

C27.20
3.5

Manufacture of Energy Efficiency Equipment for Buildings

Enabling

Manufacturing insulation materials, windows, doors, heat pumps, and smart building controls that improve building energy performance.

C16, C23, C25, C27, C28
3.6

Manufacture of Other Low Carbon Technologies

Enabling

Manufacturing technologies not covered by activities 3.1 to 3.5 that demonstrably achieve substantial lifecycle GHG emission reductions.

C22, C25, C27, C28
3.7

Manufacture of Cement

Standard

Production of cement clinker, grey cement, white cement, and alternative binder systems with specific CO2 emission thresholds.

C23.51
3.8

Manufacture of Aluminium

Standard

Primary aluminium smelting and secondary aluminium recycling with specific GHG emission thresholds per tonne of product.

C24.42, C24.53
3.9

Manufacture of Iron and Steel

Standard

Production of hot metal, pig iron, crude steel, and steel products via blast furnace or electric arc furnace routes with specific emission thresholds.

C24.10, C24.20, C24.31, C24.32, C24.51, C24.52