Obligation to conform to the principle of DNSH (“do no significant harm”) All funded expenses must be consistent with the principle “do no significant harm” (DNSH) pursuant to Article 17 of the Taxonomy Regulation (Regulation (EU) 2020/852), in compliance with the Technical Guidance of the European Commission (2021/C/58/01), relative to six environmental objectives:

• climate change mitigation;
• climate change adaptation;
• the sustainable use and protection of water and marine resources;
• the transition to a circular economy;
• pollution prevention and control;
• the protection and restoration of biodiversity and ecosystems.

Based on these principles, it will be necessary to declare, for reported expenses, compliance with specific environmental sustainability requirements, failing which the expenses will be ineligible.

SIMEST provides Technical Datasheets on the statements/certification necessary for the eligibility of expenses.

A specific Technical Datasheet has been prepared for each instrument, for each of the eligible expenses, the applicability of the DNSH principle and related documentation/certification necessary for conformity purposes.

For the instrument “Digital and Ecological Transition of SMEs with an international vocation”, in the context of expenses relative to “Expenses for sustainability and international expansion”, Focus Datasheets are provided, indicating the requirements/certification necessary for the conformity of some types of expenditure.

In its reporting, the SME shall therefore present, for each of the instruments, the “DNSH conformity statement”, indicating the relative Technical Datasheet and, for the Digital and Ecological Transition instrument, the relative Focus Datasheets, where necessary. In the latter case, if an expense is not covered by any of the Focus Datasheets provided, the company shall provide a report on conformity to the DNSH principle drawn up by an environmental consultant.