Il principio Do No Significant Harm (DNSH) nel processo di transizione ecologica: un itinerario di riflessione

The « do no significant harm » (DNSH) principle, introduced by the Taxonomy Regulation no. 2020/852, is increasingly seen as a valuable instrument to promote the ecological transition of financial and economic activities and, therefore, to enhance the sustainable development of the EU. Starting with the analysis of its legal grounds, the article explores the reasons behind the introduction of the DNSH compliance assessment, the added value it can bring to the current legal framework for environmental protection, and the shortcomings of its application so far. The study is developed through a comparison between the evaluation under scrutiny and the Environmental Impact Assessment (EIA), taking into consideration the procedural features of the institutes, their inspiring ratio and the differences in the decision-making process.