--- title: "EU Taxonomy DNSH Appendix C: chemicals evidence guide" canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/dnsh-appendix-c" source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/dnsh-appendix-c" author: "Sorena AI" description: "source-linked guide to EU Taxonomy DNSH Appendix C chemicals checks, including SVHC thresholds, alternatives, controlled conditions, and evidence records." published_at: "2026-05-09" updated_at: "2026-05-09" keywords: - "EU Taxonomy DNSH Appendix C" - "Appendix C chemicals" - "REACH SVHC" - "EU Taxonomy alignment" - "pollution prevention and control" - "controlled conditions" - "suitable alternatives" - "technical screening criteria" - "EU Taxonomy" - "DNSH Appendix C" - "REACH" - "SVHC" - "Taxonomy alignment" --- **[SORENA](https://www.sorena.io/)** - AI-Powered GRC Platform [Home](https://www.sorena.io/) | [Solutions](https://www.sorena.io/solutions) | [Artifacts](https://www.sorena.io/artifacts) | [About Us](https://www.sorena.io/about-us) | [Contact](https://www.sorena.io/contact) | [Portal](https://app.sorena.io) --- # EU Taxonomy DNSH Appendix C: chemicals evidence guide source-linked guide to EU Taxonomy DNSH Appendix C chemicals checks, including SVHC thresholds, alternatives, controlled conditions, and evidence records. *EU Taxonomy* *DNSH Appendix C* *Chemicals* ## EU Taxonomy DNSH Appendix C Use this page to turn Appendix C chemicals restrictions into a narrow, source-linked EU Taxonomy evidence check. It focuses on what Appendix C actually requires: activity-specific screening, restricted substances, alternatives, controlled conditions, and documented conclusions. DNSH Appendix C is the EU Taxonomy generic DNSH criterion for pollution prevention and control regarding the use and presence of chemicals in activities where the delegated acts point to that appendix. Treat it as an evidence test for the specific activity and product or output, not as a general sustainability policy statement. ## What does DNSH Appendix C cover? Appendix C applies only when the relevant EU Taxonomy technical screening criteria for an activity require compliance with Appendix C. The first step is therefore to identify the activity, the applicable delegated-act section, and whether the pollution-prevention DNSH row points to Appendix C. Where it applies, Appendix C addresses chemicals in substances, mixtures, articles, final products, outputs, manufacturing, placing on the market, use, and presence. The 2023 amendment replaced the earlier essential-use framing with a test based on documented lack of suitable alternatives and use under controlled conditions. - Confirm that the activity is covered by EU Taxonomy technical screening criteria before using Appendix C. - Check whether the activity's pollution-prevention DNSH criterion expressly requires Appendix C compliance. - Define the assessed object: substance, mixture, article, final product, output, manufacturing step, market placement, or use case. - Record the exact delegated-act section, Appendix C point, concentration threshold, and exception logic used in the conclusion. Sources for this answer: - [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - Official source for the Appendix C amendments to Delegated Regulation (EU) 2021/2139. - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Primary regulation defining Taxonomy alignment and the role of technical screening criteria. - [EU Taxonomy FAQ publication](https://finance.ec.europa.eu/publications/frequently-asked-questions-eu-taxonomy_en?ref=sorena.io) - Commission FAQ source that describes technical clarifications on generic DNSH criteria and reporting obligations. ## What is the Appendix C substance test? For substances meeting the Article 57 criteria of REACH and identified under Article 59(1), Appendix C point (f) uses a concentration above 0.1% weight by weight and requires an assessment and documentation where an operator relies on the exception. The added paragraph after point (f) extends the same 0.1% weight-by-weight concentration framing to other substances that meet specified CLP hazard classes or categories linked to Article 57 of REACH. In both cases, the exception depends on documenting that no suitable alternative substances or technologies are available on the market and that the substances are used under controlled conditions. - Screen for substances above 0.1% weight by weight in the relevant substance, mixture, article, final product, or output. - Separate the REACH Article 57 and Article 59(1) SVHC assessment from the additional CLP hazard-class assessment. - If relying on an exception, keep evidence for both limbs: no suitable alternatives on the market and controlled conditions. - Do not describe an activity as Taxonomy-aligned until the Appendix C conclusion is tied back to the full activity-level alignment assessment. Sources for this answer: - [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - Official text for the amended Appendix C point (f), deletion of point (g), and added paragraph after point (f). - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Primary regulation requiring substantial contribution, no significant harm, minimum safeguards, and technical screening criteria for alignment. ## Which evidence makes an Appendix C conclusion reviewable? A defensible Appendix C file should let a reviewer trace the conclusion from the activity and delegated-act section to the chemical inventory, concentration screen, hazard classification, alternatives assessment, controlled-conditions evidence, and final approval. The Taxonomy Regulation requires undertakings in scope of Article 8 disclosure to report how and to what extent their activities are associated with environmentally sustainable activities. Appendix C evidence should therefore be maintained in a form that supports the broader Taxonomy-alignment and KPI process, without turning an Appendix C page into a KPI calculator. - Activity mapping and delegated-act section that triggered Appendix C. - Bill of materials, supplier declarations, safety data sheets, or equivalent chemical inventory used for the assessment. - Substance classification record showing the REACH Article 57 and Article 59(1) or relevant CLP basis checked. - Concentration evidence for the 0.1% weight-by-weight threshold where that threshold is relevant. - Alternatives assessment and controlled-conditions evidence for any exception relied on. - Approval record that states whether Appendix C is passed, failed, not applicable, or unresolved pending supplier evidence. Sources for this answer: - [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - Official source requiring operators to assess and document the alternatives and controlled-conditions exception. - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Article 8 source for undertaking disclosures on how and to what extent activities are associated with environmentally sustainable activities. *Recommended next step* *Placement: after evidence section* ## Turn Appendix C into an evidence record Use this guide to connect the delegated-act trigger, chemical evidence, alternatives assessment, controlled conditions, and approval record before making an EU Taxonomy alignment claim. - [Open Research Copilot](/solutions/research-copilot.md): Answer EU Taxonomy implementation questions with cited source material. - [Discuss Appendix C evidence](/contact.md): Review activity scope, chemical evidence, and next implementation steps with Sorena. ## Where do teams usually overstate Appendix C? The most common overstatement is treating Appendix C as a pass/fail label for the whole company. It is narrower than that: the check belongs to a specific Taxonomy activity and to the substances, mixtures, articles, final products, outputs, market placement, or use covered by the applicable criterion. Another risk is citing the old essential-use concept without explaining the 2023 amendment. The captured source says that, pending further guidance on horizontal principles for essential use of chemicals, the concept was replaced with criteria intended to be easier to verify: no suitable alternatives on the market and controlled conditions. - Do not apply Appendix C to activities whose technical screening criteria do not point to Appendix C. - Do not claim alignment from eligibility alone; Appendix C is only one part of the broader alignment chain. - Do not publish an exception unless the alternatives assessment and controlled-conditions evidence are both documented. - Do not use an Appendix C conclusion from one product, supplier, or activity as evidence for another without checking the actual substances and threshold. Sources for this answer: - [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - Official source explaining the change from essential-use wording to alternatives and controlled-conditions criteria. - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Primary source for the overall criteria an economic activity must meet to qualify as environmentally sustainable. ## What should teams do next? Create an Appendix C decision record for each activity where the delegated act requires it. Keep the record narrow enough that it can be reviewed: activity, section, assessed item, substances checked, threshold result, exception evidence, owner, approval, and unresolved evidence requests. If supplier or product evidence is incomplete, mark the Appendix C conclusion as unresolved rather than substituting a policy statement. A narrow unresolved status is more useful than a broad unsupported alignment claim. - Name the Taxonomy activity and the delegated-act section before requesting chemical evidence. - Ask suppliers for evidence that supports the specific Appendix C threshold and classification questions. - Keep exception evidence separate from ordinary screening evidence so reviewers can see why it was used. - Review Appendix C records when substance classifications, supplier inputs, product composition, or delegated-act text changes. Sources for this answer: - [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - Official Appendix C amendment source used to define the evidence fields for alternatives and controlled conditions. - [EU Taxonomy FAQ publication](https://finance.ec.europa.eu/publications/frequently-asked-questions-eu-taxonomy_en?ref=sorena.io) - Commission source describing technical clarifications for generic DNSH criteria and related reporting obligations. ## Primary sources - [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - Official delegated regulation amending Appendix C to Annexes I and II of Delegated Regulation (EU) 2021/2139. - Quote: "in Appendix C, point (f) is replaced" - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Primary EU Taxonomy Regulation source for environmentally sustainable activity criteria, DNSH, minimum safeguards, and Article 8 disclosure. - Quote: "framework to facilitate sustainable investment" - [EU Taxonomy FAQ publication](https://finance.ec.europa.eu/publications/frequently-asked-questions-eu-taxonomy_en?ref=sorena.io) - European Commission FAQ publication describing clarifications on technical screening criteria, generic DNSH criteria, and reporting obligations. - Quote: "generic 'do no significant harm' (DNSH) criteria" ## Related Topic Guides - [DNSH Appendix C under the EU Taxonomy: chemicals evidence FAQ](/artifacts/eu/taxonomy-regulation/faq/dnsh-appendix-c.md): Practical FAQ on EU Taxonomy DNSH Appendix C chemicals criteria, including SVHCs, CLP hazard classes, the 0.1% w/w threshold, suitable alternatives, and controlled conditions evidence. - [EU Taxonomy 2026 simplification: what should teams do?](/artifacts/eu/taxonomy-regulation/faq/2026-simplification.md): source-linked FAQ on EU Taxonomy 2026 simplification, Regulation (EU) 2026/73, Article 8 reporting, DNSH evidence, and limits on unsupported claims. - [EU Taxonomy Activity Eligibility Workflow](/artifacts/eu/taxonomy-regulation/activity-eligibility-workflow.md): Build an EU Taxonomy activity eligibility workflow that maps economic activities to delegated-act descriptions before alignment, DNSH, and Article 8 KPI reporting. - [EU Taxonomy activity evidence packs: what to retain](/artifacts/eu/taxonomy-regulation/faq/activity-evidence-packs.md): A practical FAQ on EU Taxonomy activity evidence packs: eligibility, alignment, DNSH, minimum safeguards, KPI traceability, and source-linked review records. - [EU Taxonomy Applicability Test for Eligibility and Alignment](/artifacts/eu/taxonomy-regulation/applicability-test.md): Test EU Taxonomy applicability by separating Article 8 reporting scope, Taxonomy eligibility, Taxonomy alignment, DNSH, minimum safeguards, and KPI evidence. - [EU Taxonomy Article 8 disclosure templates](/artifacts/eu/taxonomy-regulation/templates.md): source-linked EU Taxonomy templates for Article 8 reporting, covering non-financial KPIs, financial undertaking annexes, eligibility and alignment evidence, GAR inputs, and publication checks. - [EU Taxonomy Article 8 KPI disclosure workflow](/artifacts/eu/taxonomy-regulation/kpis-and-disclosure-workflow.md): source-linked workflow for EU Taxonomy Article 8 KPI disclosures, covering turnover, CapEx, OpEx, GAR dependencies, templates, contextual information, and publication checks. - [EU Taxonomy Article 8 Scope and Reporting Entities](/artifacts/eu/taxonomy-regulation/scope-and-reporting-entities.md): Determine which financial and non-financial undertakings report under EU Taxonomy Article 8, which annexes apply, and what evidence supports the reporting boundary. - [EU Taxonomy Article 8 Scope FAQ](/artifacts/eu/taxonomy-regulation/faq/article-8-scope.md): source-linked FAQ on EU Taxonomy Article 8 scope, including who reports, which KPI framework applies, and what evidence teams should retain. - [EU Taxonomy auditor evidence: what to keep for alignment review](/artifacts/eu/taxonomy-regulation/faq/auditor-evidence.md): Practical FAQ on EU Taxonomy auditor evidence: what evidence supports eligibility, alignment, DNSH, minimum safeguards, and Article 8 KPI disclosures. - [EU Taxonomy CapEx Plan Evidence Workflow](/artifacts/eu/taxonomy-regulation/capex-plan-evidence-workflow.md): Build an EU Taxonomy CapEx plan evidence workflow for Article 8 CapEx KPI reporting, management-body approval, milestones, amendments, allocation, and restatement controls. - [EU Taxonomy CapEx Plan Evidence: Article 8 checklist](/artifacts/eu/taxonomy-regulation/capex-plan-evidence.md): Build evidence for EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2 and the Disclosures Delegated Act. - [EU Taxonomy CapEx Plans FAQ: Article 8 CapEx KPI](/artifacts/eu/taxonomy-regulation/faq/capex-plans.md): Practical FAQ on EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2, management-body approval, timing, activity-level evidence, and KPI restatement. - [EU Taxonomy compliance guide: eligibility, alignment and Article 8 KPIs](/artifacts/eu/taxonomy-regulation/compliance.md): Practical EU Taxonomy compliance guide for mapping eligible activities, testing alignment, collecting DNSH and minimum-safeguards evidence, and preparing Article 8 disclosures. - [EU Taxonomy deadlines and Article 8 compliance calendar](/artifacts/eu/taxonomy-regulation/deadlines-and-compliance-calendar.md): source-linked EU Taxonomy calendar for Article 8 reporting phases, environmental objective application dates, delegated-act updates, and evidence review gates. - [EU Taxonomy Delegated Act Change Tracker](/artifacts/eu/taxonomy-regulation/delegated-act-change-tracker.md): Track adopted and proposed EU Taxonomy delegated-act changes by source, status, affected criteria, Article 8 disclosure impact, owner, and evidence update. - [EU Taxonomy delegated act changes: what teams should check](/artifacts/eu/taxonomy-regulation/faq/delegated-act-changes.md): FAQ on handling EU Taxonomy delegated act changes: official source checks, application dates, affected criteria, disclosures, DNSH evidence, and review records. - [EU Taxonomy Delegated Acts Tracker](/artifacts/eu/taxonomy-regulation/delegated-acts-tracker.md): Track EU Taxonomy delegated acts by legal status, objective, reporting impact, activity scope, DNSH criteria, Article 8 disclosures, and owner follow-up. - [EU Taxonomy DNSH and Minimum Safeguards evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-and-minimum-safeguards.md): source-linked guide to EU Taxonomy DNSH and minimum safeguards: Article 3 alignment gates, Article 17 significant harm, Article 18 safeguards, evidence records, and KPI controls. - [EU Taxonomy Eligibility vs Alignment](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment.md): Compare EU Taxonomy eligibility and alignment under Article 8: what each term means, what evidence is needed, which KPIs are affected, and why eligibility is not proof of sustainability. - [EU Taxonomy Eligibility vs Alignment Explained](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment-explained.md): Explain EU Taxonomy eligibility and alignment under Article 8, the Disclosures Delegated Act, Article 3, technical screening criteria, DNSH, and safeguards. - [EU Taxonomy eligibility vs alignment: what is the difference?](/artifacts/eu/taxonomy-regulation/faq/eligibility-vs-alignment.md): Eligibility means an activity is covered by Taxonomy delegated acts; alignment means it also meets Article 3 conditions, technical screening criteria, DNSH, and minimum safeguards. - [EU Taxonomy FAQ: eligibility, alignment, DNSH, safeguards, and Article 8](/artifacts/eu/taxonomy-regulation/faq.md): EU Taxonomy FAQ hub for eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, Article 8 KPIs, delegated acts, and evidence records. - [EU Taxonomy Financial KPIs and Green Asset Ratio (GAR) FAQ](/artifacts/eu/taxonomy-regulation/faq/financial-kpis-and-gar.md): FAQ on EU Taxonomy Article 8 financial undertaking KPIs, credit institution Green Asset Ratio (GAR), reporting dates, exclusions, and qualitative disclosures. - [EU Taxonomy GAR and financial undertaking KPIs](/artifacts/eu/taxonomy-regulation/gar-and-financial-undertaking-kpis.md): source-linked guide to EU Taxonomy Article 8 financial undertaking KPIs, including GAR, asset manager KPIs, investment firm KPIs, insurance KPIs, exclusions, and reporting evidence. - [EU Taxonomy GAR KPI workflow for credit institutions](/artifacts/eu/taxonomy-regulation/gar-kpi-workflow.md): source-linked workflow for preparing EU Taxonomy Green Asset Ratio (GAR) KPI disclosures under Article 8 and the Disclosures Delegated Act. - [EU Taxonomy minimum safeguards FAQ: Article 18 evidence](/artifacts/eu/taxonomy-regulation/faq/minimum-safeguards.md): FAQ on EU Taxonomy minimum safeguards under Article 18: who must comply, which OECD, UNGP, ILO and human-rights evidence to keep, and common reporting mistakes. - [EU Taxonomy Minimum Safeguards: Article 18 and evidence](/artifacts/eu/taxonomy-regulation/minimum-safeguards.md): Understand how Article 18 minimum safeguards fit into EU Taxonomy alignment, which international standards they reference, and what evidence supports the assessment. - [EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md): Article 8 FAQ for non-financial undertakings reporting EU Taxonomy turnover, CapEx and OpEx KPIs, with evidence and source checks. - [EU Taxonomy Penalties and Fines: Article 22 Disclosure Risk](/artifacts/eu/taxonomy-regulation/penalties-and-fines.md): Understand where EU Taxonomy penalty exposure starts: Article 22 measures and penalties for Articles 5, 6, and 7 financial product disclosures, with practical evidence controls. - [EU Taxonomy Regulation Checklist for Eligibility and Alignment](/artifacts/eu/taxonomy-regulation/checklist.md): A source-linked EU Taxonomy checklist for mapping eligible activities, testing alignment, documenting DNSH and minimum safeguards, and preparing Article 8 KPI disclosures. - [EU Taxonomy Regulation requirements: eligibility, alignment, KPIs](/artifacts/eu/taxonomy-regulation/requirements.md): Understand the core EU Taxonomy requirements: Article 3 alignment tests, eligible activities, DNSH, minimum safeguards, Article 8 KPIs, and evidence to keep. - [EU Taxonomy screening criteria and documentation guide](/artifacts/eu/taxonomy-regulation/screening-criteria-and-documentation.md): How to document EU Taxonomy eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, and Article 8 KPI disclosures without overstating the evidence. - [EU Taxonomy Six Environmental Objectives | Article 9 FAQ](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md): Plain-English FAQ on the six EU Taxonomy environmental objectives in Article 9 and how teams should map activities, DNSH checks, safeguards, and evidence. - [EU Taxonomy vs CSRD: Article 8 Reporting Comparison](/artifacts/eu/taxonomy-regulation/taxonomy-vs-csrd.md): Compare EU Taxonomy Article 8 disclosures with CSRD sustainability reporting scope, evidence, KPIs, assurance, and reuse limits using official EU Taxonomy sources. - [EU Taxonomy vs SFDR: Scope, KPIs, and Evidence](/artifacts/eu/taxonomy-regulation/taxonomy-vs-sfdr.md): Compare the EU Taxonomy and the SFDR link points that appear in Taxonomy materials: activity classification, Article 8 KPIs, product disclosures, data reuse, and evidence limits. --- [Privacy Policy](https://www.sorena.io/privacy) | [Terms of Use](https://www.sorena.io/terms-of-use) | [DMCA](https://www.sorena.io/dmca) | [About Us](https://www.sorena.io/about-us) (c) 2026 Sorena AB (559573-7338). 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