Moreover, its scope remains wide given the vagueness of the word ‘significant.’ The Regulation at stake lacks a threshold that clearly identities a “significant harm”, leaving this task to the Commission DNSH technical screening criteria (adopted as delegated acts).36 Given the broad scope of the DNSH, this principle has an impact throughout all sectors of the economy, including the tourism one. In fact, as it has been pointed out, “The EU taxonomy allows financial and non-financial companies to share a common definition of economic activities that can be considered environmentally sustainable.”37 In this scenario, considering the remarkable impact that the DNSH is gaining, this principle has been recently incorporated into different both EU and domestic legal acts having diverse scopes and nature.38 The tourism sector is not specifically mentioned in the two EU regulations above mentioned (SDR and Taxonomy), whereas it is mentioned in some implementing and delegated acts adopted by the EU Commission.39 In Delegated Regulation (EU) 2023/248640, the Commission states that “the value of biodiversity and of the associated services provided by healthy ecosystems is important for tourism as it contributes significantly to the attractiveness and quality of tourism destinations, and therefore to their competitiveness.”41 In this respect, the Commission requires the setting up of technical screening criteria for tourism accommodation activities aiming “at ensuring that those activities 36 R. Famà, cit., p. 65. 37 European Commission, EU Taxonomy for sustainable activities, available at https://finance.ec.europa.eu/ sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en (last accessed 3 June 2025). 38 R. Famà, cit., p. 70. In Italy, for instance, with reference to the public procurement legal framework, see the circular adopted by the Ministry for the Economy and Finance, third edition, 14 May 2024 (Guida operativa per il rispetto del principio di non arrecare danno significativo all’ambiente), on which see M. Cozzio, PNRR, appalti pubblici e applicazione del principio di non arrecare danno significativo all’ambiente (cosiddetto DNSH), in Rivista Trimestrale degli Appalti, No. 1/2023, p. 365-367. According to F. Cusano, Il principio Do Not Significant Harm (DNSH) e il fischio del merlo, in Munus, No. 3/2023, p. 865, this circular presents some issues, especially with regards to the public body having the power to enact it (the Ministry of the Environment rather than the Ministry of Economy and Finance). A similar stance is taken by G.M. Caruso, Il principio “do no significant harm”: ambiguità, caratteri e implicazioni di un criterio positivizzato di sostenibilità ambientale, in La Cittadinanza europea, No. 2/2022, p. 155 ff. 39 For an overview of such acts see EU Commission, Implementing and delegated acts - Taxonomy Regulation, cit. 40 Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 supplementing Regulation (EU) 852/2020 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control, or to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending Commission Delegated Regulation (EU) 2178/2021 as regards specific public disclosures for those economic activities. 41 Recital 25. 117 THE “DO NO SIGNIFICANT HARM” (DNSH) PRINCIPLE IN THE MULTILEVEL LEGAL SYSTEM
RkJQdWJsaXNoZXIy MTE4NzM5Nw==