---
title: "DNSH Appendix C under the EU Taxonomy: chemicals evidence FAQ"
canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/faq/dnsh-appendix-c"
source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/faq/dnsh-appendix-c"
author: "Sorena AI"
description: "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."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "EU Taxonomy Appendix C"
  - "DNSH chemicals criteria"
  - "REACH SVHC"
  - "CLP hazard classes"
  - "0.1% w/w"
  - "suitable alternatives"
  - "controlled conditions"
  - "EU Taxonomy"
  - "EU Taxonomy Regulation"
  - "DNSH"
  - "Appendix C"
  - "SVHC"
  - "REACH"
  - "CLP"
  - "pollution prevention"
---
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---

# DNSH Appendix C under the EU Taxonomy: chemicals evidence FAQ

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.

*FAQ* *DNSH* *Appendix C*

## EU Taxonomy Regulation DNSH Appendix C chemicals evidence

Appendix C is the generic DNSH test for pollution prevention and control where an activity refers to the use or presence of chemicals.

Use this FAQ to separate the legal trigger from the evidence file: covered substances, 0.1% w/w checks, suitable-alternative analysis, and controlled-conditions documentation.

DNSH Appendix C should be handled as a chemicals evidence question. The page below focuses on what the Commission and delegated-act text actually support: when Appendix C is triggered, which substance groups are in view, how the 0.1% w/w threshold is framed, and what evidence is needed when an operator relies on the absence of suitable alternatives and use under controlled conditions.

## What is DNSH Appendix C under the EU Taxonomy?

Appendix C to Annexes I and II of Delegated Regulation (EU) 2021/2139 sets generic DNSH criteria for pollution prevention and control where an activity's technical screening criteria refer to that appendix. The Commission FAQ describes it as covering the use and presence of chemicals, especially substances of very high concern and other hazardous substances referred to in EU chemicals legislation.

A team should therefore start by checking the activity-specific technical screening criteria. Appendix C is relevant only when that activity points to it, for example through a pollution prevention and control DNSH criterion requiring compliance with Appendix C.

- Confirm the exact economic activity and annex section before applying Appendix C.
- Keep the Appendix C review tied to the activity's DNSH pollution prevention and control criterion.
- Do not turn Appendix C into a generic chemicals policy claim unless the activity-specific criteria actually call it up.

Sources for this answer:

- [Commission FAQ on EU Taxonomy delegated acts](https://finance.ec.europa.eu/document/download/b799db63-a034-4023-9f77-3e9a69be4de9_en?filename=241129-draft-commission-notice-eu-taxonomy-delegated-acts_en.pdf&ref=sorena.io) - Commission FAQ 133 explains that Appendix C sets generic DNSH criteria for pollution prevention and control relating to use and presence of chemicals.
- [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - Delegated act amending Appendix C and describing it as generic DNSH criteria for pollution prevention and control.

## Which substances are covered by the Appendix C amendments?

The 27 June 2023 amendments revised the former "essential use for society" derogation. For point (f), the Commission FAQ says the focus is substances identified as substances of very high concern under REACH Article 57 and Article 59 procedures; those substances are found on ECHA's candidate list.

The paragraph added after point (f) covers substances meeting CLP criteria for the hazard classes or hazard categories mentioned in REACH Article 57. The Commission notes that the ECHA classification and labelling inventory includes harmonised classifications and self-classifications, and that self-classified entries may differ between undertakings and are not currently subject to verification or quality control.

- Check REACH SVHC status against the ECHA candidate list when point (f) is relevant.
- Check CLP hazard classification for substances covered by the paragraph added after point (f).
- Record whether the conclusion relies on a harmonised classification, a supplier classification, or another documented classification source.

Sources for this answer:

- [Commission FAQ on EU Taxonomy delegated acts](https://finance.ec.europa.eu/document/download/b799db63-a034-4023-9f77-3e9a69be4de9_en?filename=241129-draft-commission-notice-eu-taxonomy-delegated-acts_en.pdf&ref=sorena.io) - Commission FAQs 134 and 135 distinguish SVHCs under REACH from CLP hazard classes and categories mentioned in REACH Article 57, and point readers to ECHA's candidate list and C&L inventory.

## What evidence is needed for suitable alternatives and controlled conditions?

If a covered substance is present and an operator relies on the derogation, Appendix C is not satisfied by a bare statement that the substance is necessary. The Commission FAQ says operators have to assess and document that no other suitable alternative substances or technologies are available on the market and, if there are no such alternatives, that the substances are used under controlled conditions.

For suitable alternatives, the Commission FAQ treats an alternative as suitable only if it is safer, technically feasible, economically feasible for the operator, and available. For controlled conditions, the FAQ points to risk assessment and management processes that minimise emissions, exposures, and resulting risks in line with existing legal requirements.

- Document the safer, technically feasible, economically feasible, and available tests for each rejected alternative.
- Where a REACH Annex XIV authorisation is relied on, retain the authorisation number, authorisation decision, and required compliance documents.
- For controlled conditions, retain the risk assessment, risk management measures, exposure and emissions controls, and evidence of compliance with relevant legal requirements.
- Do not rely on the 'essential use' concept as the current Appendix C derogation test; the Commission FAQ says the current conditions remain absence of suitable alternatives and use under controlled conditions.

Sources for this answer:

- [Commission FAQ on EU Taxonomy delegated acts](https://finance.ec.europa.eu/document/download/b799db63-a034-4023-9f77-3e9a69be4de9_en?filename=241129-draft-commission-notice-eu-taxonomy-delegated-acts_en.pdf&ref=sorena.io) - Commission FAQs 136 and 137 explain the current derogation conditions and the evidence expected for suitable alternatives and controlled conditions.
- [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - The delegated act replaced the essential-use framing with no suitable alternatives and controlled-conditions language.

## 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 act amending Appendix C to Annexes I and II of Delegated Regulation (EU) 2021/2139, including point (f), deletion of point (g), the new paragraph after point (f), and application timing.
  - Quote: "above 0,1 % weight by weight"
- [Commission FAQ on EU Taxonomy delegated acts](https://finance.ec.europa.eu/document/download/b799db63-a034-4023-9f77-3e9a69be4de9_en?filename=241129-draft-commission-notice-eu-taxonomy-delegated-acts_en.pdf&ref=sorena.io) - Commission FAQ publication explaining the Appendix C amendments, covered substances, ECHA lookup tools, derogation evidence, controlled conditions, essential-use status, and 0.1% w/w threshold application.
  - Quote: "generic DNSH criteria"

## Topic Guides

- [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 DNSH Appendix C: chemicals evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-appendix-c.md): source-linked guide to EU Taxonomy DNSH Appendix C chemicals checks, including SVHC thresholds, alternatives, controlled conditions, and evidence records.
- [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.

*Recommended next step*

*Placement: after evidence section*

## Turn Appendix C into an evidence file

Map the activity trigger, substance list, article and mixture threshold checks, suitable-alternative analysis, and controlled-conditions evidence before treating an activity as Taxonomy-aligned.

- [Open Research Copilot](/solutions/research-copilot.md): Answer EU Taxonomy implementation questions with cited source material.
- [Discuss EU Taxonomy implementation](/contact.md): Review scope, source evidence, and next implementation steps with Sorena.


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