EU Taxonomy

Lenka Matějíčková

Sector Leader Sustainability

T:+420 602 707 457

E:Lenka.matejickova@grinity.com

EU Taxonomy establishes the general framework for determining whether an economic activity qualifies as environmentally sustainable for the purposes of establishing the degree to which an investment is environmentally sustainable. The technical screening criteria mentioned in EU Taxonomy should ensure that the economic activity makes a positive impact on the climate objective or reduces negative impact on the climate objective. The technical screening criteria are designed for an economic activity that contributes substantially to climate change mitigation or adaptation and does no significant harm to any substantial environmental objectives. EU Taxonomy covers many areas of the human activities. This part describes only activities related to the development / reconstruction or ownership of buildings.

Construction of new buildings

Following requirements has to be fulfilled by every new built building after 1.1.2021.

Minimum social safeguards
Minimum social safeguards

The Taxonomy Regulation takes social and governance issues into consideration in the sense that an economic activity can only qualify as environmentally sustainable if it is carried out in alignment with minimum safeguards.

These include:

  • The OECD Guidelines for Multinational Enterprises
  • Guiding Principles on Business and Human Rights
  • Labours Standards of International Labour Organization
  • Universal Declaration of Human Rights.

Financial market participants should include information on those procedures and descriptions of the principal adverse impacts on their website.

Practical implementation

Every company participating in the construction process (developer, general contractor, consultant, designer, etc.) must publish on their website document proving compliance with Minimal social safeguards and ensure that all their sub-contractors will sign compliance also.

We can support in creating relevant policies, compliance documents and confirmation for all construction participants.

Substantial contribution to climate change mitigation / adaptation
Energy performance certificate

Mitigation requirement - As-built EPC to show 10% reduction in primary energy savings compared to NZEB based on Czech legislation.

Adaptation requirement- As-built EPC shows compliance with NZEB based on Czech legislation.

Practical implementation

Ask for as-built EPC showing 10% primary energy reduction.

We can support in EPC compliance – we provide EPC review and recommendations for improvement, including capex to achieve 10% primary energy savings compared to NZEB.

Elaboration of as-built EPC after measures implemented.

Thermal integrity

Thermography survey based on the local legislation

Practical implementation

Thermography survey to be prescribed to general contractor. BREEAM survey complies with the requirements.

We can support and carry out Thermography survey after building completion and suitable weather conditions.

Air-tightness

Blowerdoor based on the local legislation test must be prescribed to General contractor (not part of this proposal), Grinity will check compliance.

Practical implementation

Blowerdoor test to be prescribed to general contractor. BREEAM survey complies with the requirements.

We can support and carry out Blowerdoor after building completion.

Life cycle assessment (LCA)

Full LCA

The system boundary is ‘cradle to grave’ as defined by EN 15978, i.e. from the production of building materials to the end of the building’s useful life (50 years) and the subsequent demolition and recovery of the building materials. It is defined in terms of life cycle stages, which are in turn split into modules as defined by EN 15978:

  • The product stage (A1-5)
  • The use stage (B1-6)
  • End of life stage (C1-4)
  • Benefits and loads beyond the system boundary (D)

LCA must cover all installed building elements:

  • Load bearing structural frame
  • Non-load bearing elements
  • Facades
  • Roof
  • Parking facilities
  • Fittings and furnishing
  • In-built lighting system
  • Energy systems
  • Ventilation system
  • Other systems
  • Utilities
  • Landscaping

LCA done for BREEAM or LEED certification purposes is insufficient in its scope and therefore not applicable.

Practical implementation

Hire an expert to carry out LCA study.

We can support and carry out LCA study.

Climate change adaptation
Climate change adaptation

The physical climate risks that are material to the activity must be identified and robust climate risk and vulnerability assessment performed.

Mean annual air temperature Practical implementation

Assessment report has to be created by specialist.

We can support in climate risk analysis and implementation - relevant physical climate risks and building vulnerabilities that may have a financial impact on the project over its expected lifetime will be identified and adaptation solutions that can reduce the identified physical climate risks will be assessed and adaptation solutions recommended.

  • Grinity will provide a list and parameters of climate risks, and together with client relevance to the project will be identified, including economic impact. The designer will use adjusted climate data to re-design the project and together with General Contractor quantify the adaptation costs.
  • Grinity will provide ongoing consultation to determine the correct adaptation adjustments for the project.
  • Developer must implement all adaptation recommendations.

Expected climate risks for Czech Republic affecting buildings:

  • Heavy rainfall / floods –> larger retention tank, permeable surfaces, more greenery, natural infiltration ponds, etc.
  • Summer temperatures – heat waves, higher design summer temperatures –> external blinds, shading via trees, evaporative cooling, bigger risers, bigger cooling sources, more FCU, etc.
  • Winter temperatures – cold waves –> sufficient peaking heat source in case of heat pumps installation, etc.
  • Changing wind patterns – check the façade design for high-speed winds
Sustainable use and protection of water and marine resources
Sanitary appliances

wash hand basin taps and kitchen taps max. 6 litres/min;

showers max. 8 litres/min;

WCs wiht full flush max. 6 litres and max. average flush volume of 3,5 litres;

urinals max. fush volume of 1 litre.

Practical implementation

Technical sheets to be collected from all sanitary appliances to show compliance, including relevant EU standards listed.

Water use and protection management plan

Environmental degradation risks related to preserving water quality and avoiding water stress are identified and addressed with the aim of achieving good water status and good ecological potential as defined in Article 2, points (22) and (23), of Regulation (EU) 2020/852, in accordance with Directive 2000/60/EC of the European Parliament and of the Council and a water use and protection management plan, developed thereunder for the potentially affected water body or bodies, in consultation with relevant stakeholders.

Practical implementation

Assessment according to Directive 2000/60/EC.

We can support in creating requirements for general contractor, followed by site supervision and check of documentation for compliance in accordance with the 254/2001 Sb. Zákona o vodách a o změně některých zákonů (“vodní zákon”). Building design will be check as well.

Transition to a circular economy
Waste recycling

At least 70 % (by weight) of the non-hazardous construction and demolition waste generated on the construction site is prepared for reuse, recycling and other material recovery, including backfilling operations using waste to substitute other materials, in accordance with the waste hierarchy and the EU Construction and Demolition Waste Management Protocol.

Practical implementation

General contractor must provide evidence of recycling, including weight documentation.

We can support in creating requirements for general contractor, followed by site supervision and check of documentation for compliance.

Circularity

Building designs and construction techniques support circularity and demonstrate, with reference to ISO 20887:2020, Sustainability in buildings and civil engineering works - Design for disassembly and adaptability or other standards for assessing the disassemblability or adaptability of buildings, how they are designed to be more resource efficient, adaptable, flexible and dismantleable to enable reuse and recycling.

Following aspects must be assessed:

  • Client brief
  • Adaptability – versatility
  • Adaptability – convertibility
  • Adaptability – expandability
  • Disassembly
  • Ease of access to components and services
  • Independence
  • Reversible connections
  • Avoidance of unnecessary treatments and finishes
  • Circular economy – Reusability
  • Circular economy – Refurbishability
  • Circular economy – Remanufacturability
  • Increased recycling
  • Future recycling (recyclability)
  • Simplicity
  • Standardization
  • Safety of disassembly
  • Durability
Practical implementation

Circularity assessment must be done for the building design, followed by implementation by General contractor. BREEAM study does not cover the full scope of the ISO.

We can support in creating requirements for general contractor, followed by site supervision and check of documentation for compliance. Building design will be check as well.

Pollution prevention and control
Choice of materials

Building components and materials used in the construction comply with the relevant EU legislation with regards to substances hazardous and harmful to humans and environment (like REACH, 2019/1021, 1272/2008, etc.)

Building components and materials used in the construction that may come into contact with occupiers (applying to paints and varnishes, ceiling tiles, floor coverings, including associated adhesives and sealants, internal insulation and interior surface treatments, such as those to treat damp and mold) comply with limits for formaldehydes, carcinogens and VOC.

Practical implementation

Technical sheets / declarations for all materials used in the finished building must comply.

We can support in asking every relevant manufacturer for confirmation of compliance. Active cooperation of client and GC is needed.

Brownfield

Where the new construction is located on a potentially contaminated site (brownfield site), the site has been subject to an investigation for potential contaminants, for example using standard ISO 18400 series on Soil quality – Sampling.

Practical implementation

Specialist report to be provided.

We can support in report review for compliance.

Construction pollution prevention

Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

Practical implementation

Must be prescribed to General contractor. Partly in Czech legislation, part of BREEAM / LEED certifications.

We can support in creating requirements for general contractor, followed by site supervision and check of documentation for compliance.

Protection and restoration of biodiversity and ecosystems
Environmental Impact Assessment (EIA)

An Environmental Impact Assessment (EIA) or screening (the procedure through which the competent authority determines whether projects listed in Annex II to Directive 2011/92/EU is to be made subject to an environmental impact assessment (as referred to in Article 4(2) of that Directive) has been completed in accordance with Directive 2011/92/EU.

Practical implementation

EIA or statement from the competent authority must be provided.

We can support in review of documentation provided.

Natura 2000

For sites located in or near biodiversity-sensitive areas (including the Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas, as well as other protected areas), an appropriate assessment is carried out.

Practical implementation

EIA or statement from the competent authority must be provided.

We can support in review of documentation provided.

Arable land

The new construction is not built on one of the following:

Practical implementation

EIA or statement from the competent authority must be provided.

We can support in review of documentation provided.

  • (a) arable land and crop land with a moderate to high level of soil fertility and below ground biodiversity as referred to the EU LUCAS survey (JRC ESDCA, LUCAS: Land Use and Coverage Area frame Survey: https://esdac.jrc.ec.europa.eu/projects/lucas);
  • (b) greenfield land of recognised high biodiversity value and land that serves as habitat of endangered species (flora and fauna) listed on the European Red List - The IUCN European Red List of Threatened Species or the IUCN Red List;
  • (c) land matching the definition of forest as set out in national law used in the national greenhouse gas inventory
Practical implementation
  • (a) Soil fertility must be check and confirmed before construction start.
  • (b) + (c) – compliant by default in Czech due to the legislation.

We can support in review of documentation provided.

Renovation of existing buildings

Minimum social safeguards
Minimum social safeguards

The Taxonomy Regulation takes social and governance issues into consideration in the sense that an economic activity can only qualify as environmentally sustainable if it is carried out in alignment with minimum safeguards.

These include:

  • The OECD Guidelines for Multinational Enterprises
  • Guiding Principles on Business and Human Rights
  • Labours Standards of International Labour Organization
  • Universal Declaration of Human Rights.
Practical implementation

Every company participating in the construction process (developer, general contractor, consultant, designer, etc.) must publish on their website document proving compliance with Minimal social safeguards and ensure that all of their sub-contractors will sign compliance also.

We can support in creating relevant policies, compliance documents and confirmation for all construction participants.

Substantial contribution to climate change mitigation / adaptation
Energy performance certificate

Mitigation requirement - The energy performance of the building or the renovated part that is upgraded meets cost-optimal minimum energy performance requirements in accordance with Directive 2010/31/EU. Alternatively, it leads to a reduction of primary energy demand (PED) of at least 30 %.

Adaptation requirement - n/a

Practical implementation

Ask for detailed building survey, an energy audit conducted by an accredited independent expert or any other transparent and proportionate method, and validated through an Energy Performance Certificate showing 30% PED reduction. The 30 % improvement results from an actual reduction in primary energy demand (where the reductions in net primary energy demand through renewable energy sources are not taken into account), and can be achieved through a succession of measures within a maximum of three years.

We can support in advice on energy reduction measures, including audit and EPC compliance.

Climate change adaptation
Climate change adaptation

The physical climate risks that are material to the activity must be identified and robust climate risk and vulnerability assessment performed.

Practical implementation

Assessment report has to be created by specialist.

We can support in climate risk analysis and implementation - relevant physical climate risks and building vulnerabilities that may have a financial impact on the project over its expected lifetime will be identified and adaptation solutions that can reduce the identified physical climate risks will be assessed and adaptation solutions recommended.

  • Grinity will provide a list and parameters of climate risks, and together with client relevance to the project will be identified, including economic impact. The designer will use adjusted climate data to re-design the project and together with General Contractor quantify the adaptation costs.
  • Guiding Principles on Business and Human Rights
  • Grinity will provide ongoing consultation to determine the correct adaptation adjustments for the project.
  • Developer must implement all adaptation recommendations.

Expected climate risks for Czech Republic affecting buildings:

  • Heavy rainfall / floods –> larger retention tank, permeable surfaces, more greenery, natural infiltration ponds, etc.
  • Summer temperatures – heat waves, higher design summer temperatures –> external blinds, shading via trees, evaporative cooling, bigger risers, bigger cooling sources, more FCU, etc.
  • Grinity will provide ongoing consultation to determine the correct adaptation adjustments for the project.
  • Winter temperatures – cold waves –> sufficient peaking heat source in case of heat pumps installation, etc.
  • Changing wind patterns – check the façade design for high-speed winds
Sustainable use and protection of water and marine resources
Sanitary appliances

Where installed as part of the renovation works, except for renovation works in residential building units:

  • wash hand basin taps and kitchen taps max. 6 litres/min;
  • showers max. 8 litres/min;
  • WCs wiht full flush max. 6 litres and max. average flush volume of 3,5 litres;
  • urinals max. fush volume of 1 litre.
Practical implementation

Technical sheets to be collected from all sanitary appliances to show compliance, including relevant EU standards listed.

We can support in site supervision and technical sheets collection.

Transition to a circular economy
Waste recycling

At least 70 % (by weight) of the non-hazardous construction and demolition waste generated on the construction site is prepared for reuse, recycling and other material recovery, including backfilling operations using waste to substitute other materials, in accordance with the waste hierarchy and the EU Construction and Demolition Waste Management Protocol.

Practical implementation

General contractor must provide evidence of recycling, including weight documentation.

We can support in creating requirements for general contractor, followed by site supervision and check of documentation for compliance.

Circularity

Building designs and construction techniques support circularity and demonstrate, with reference to ISO 20887:2020, Sustainability in buildings and civil engineering works - Design for disassembly and adaptability or other standards for assessing the disassemblability or adaptability of buildings, how they are designed to be more resource efficient, adaptable, flexible and dismantleable to enable reuse and recycling.

Following aspects must be assessed:

  • Client brief
  • Adaptability – versatility
  • Adaptability – convertibility
  • Adaptability – expandability
  • Disassembly
  • Ease of access to components and services
  • Independence
  • Reversible connections
  • Avoidance of unnecessary treatments and finishes
  • Circular economy – Reusability
  • Circular economy – Refurbishability
  • Circular economy – Remanufacturability
  • Increased recycling
  • Future recycling (recyclability)
  • Simplicity
  • Standardization
  • Safety of disassembly
  • Durability
Practical implementation

Circularity assessment must be done for the building design, followed by implementation by General contractor. BREEAM study does not cover the full scope of the ISO.

We can support in creating requirements for general contractor, followed by site supervision and check of documentation for compliance. Building design will be check as well.

Pollution prevention and control
Choise of materials

Building components and materials used in the construction comply with the relevant EU legislation with regards to substances hazardous and harmful to humans and environment (like REACH, 2019/1021, 1272/2008, etc.)

Building components and materials used in the construction that may come into contact with occupiers (applying to paints and varnishes, ceiling tiles, floor coverings, including associated adhesives and sealants, internal insulation and interior surface treatments, such as those to treat damp and mold) comply with limits for formaldehydes, carcinogens and VOC.

Practical implementation

Technical sheets / declarations for all materials used in the finished building must comply.

We can support in asking every relevant manufacturer for confirmation of compliance. Active cooperation of client and GC is needed.

Construction pollution prevention

Measures are taken to reduce noise, dust and pollutant emissions during construction or maintenance works.

Practical implementation

Must be prescribed to General contractor. Partly in Czech legislation, part of BREEAM / LEED certifications.

We can support in creating requirements for general contractor, followed by site supervision and check of documentation for compliance.

Protection and restoration of biodiversity and ecosystems

Not applicable

Acquisition and ownership of buildings

Applies to all buildings built before 1.1.2021. For younger buildings New Construction rules has to be applied.

Minimum social safeguards
Minimum social safeguards

The Taxonomy Regulation takes social and governance issues into consideration in the sense that an economic activity can only qualify as environmentally sustainable if it is carried out in alignment with minimum safeguards.

These include:

  • The OECD Guidelines for Multinational Enterprises
  • Guiding Principles on Business and Human Rights
  • Labours Standards of International Labour Organization
  • Universal Declaration of Human Rights.

Financial market participants should include information on those procedures and descriptions of the principal adverse impacts on their website.

Practical implementation

Every company participating in the construction process (developer, general contractor, consultant, designer, etc.) must publish on their website document proving compliance with Minimal social safeguards and ensure that all their sub-contractors will sign compliance also.

We can support in creating relevant policies, compliance documents and confirmation for all construction participants.

Substantial contribution to climate change mitigation
Energy performance certificate

Mitigation requirement – EPC class A. As an alternative, the building is within the top 15% of the national or regional building stock expressed as operational Primary Energy Demand (PED).

Adaptation requirement – EPC class C. As an alternative, the building is within the top 30% of the national or regional building stock expressed as operational Primary Energy Demand (PED).

BMS

Where the building is a large non-residential building (with an effective rated output for heating systems, systems for combined space heating and ventilation, air-conditioning systems or systems for combined air-conditioning and ventilation of over 290 kW) it is efficiently operated through energy performance monitoring and assessment.

These systems shall be capable of:

  • (a) continuously monitoring, analysing and adjusting energy usage;
  • (b) benchmarking the building’s energy efficiency, detecting losses in efficiency of technical building systems, and informing the person responsible for the facilities or technical building management about opportunities for energy efficiency improvement;
  • (c) allowing communication with connected technical building systems and other appliances inside the building and being interoperable with technical building systems across different types of proprietary technologies, devices and manufacturers.
Climate change adaptation
Climate change adaptation

The physical climate risks that are material to the activity must be identified and robust climate risk and vulnerability assessment performed.

Practical implementation

An assessment report has to be created by a specialist.

An assessment report has to be created by a specialist. We can support in climate risk analysis and implementation - relevant physical climate risks and building vulnerabilities that may have a financial impact on the project over its expected lifetime will be identified and adaptation solutions that can reduce the identified physical climate risks will be assessed and adaptation solutions recommended.

  • Grinity will provide a list and parameters of climate risks, and together with client relevance to the project will be identified, including economic impact. The designer will use adjusted climate data to re-design the project and together with General Contractor quantify the adaptation costs.
  • Grinity will provide ongoing consultation to determine the correct adaptation adjustments for the project.
  • Developer must implement all adaptation recommendations.

Expected climate risks for the Czech Republic affecting buildings:

  • Heavy rainfall/floods –> larger retention tank, permeable surfaces, more greenery, natural infiltration ponds, etc.
  • Summer temperatures – heat waves, higher design summer temperatures –> external blinds, shading via trees, evaporative cooling, bigger risers, bigger cooling sources, more FCU, etc.
  • Winter temperatures – cold waves –> sufficient peaking heat source in case of heat pumps installation, etc.
  • Changing wind patterns – check the façade design for high-speed winds