DNSH in the 2028-2034 EU budget: consultation launched for a single guidance document

As part of the next Multiannual Financial Framework of the European Union 2028-2034 (Multiannual Financial Framework – MFF), the European Commission has launched a targeted consultation on the application of the Do No Significant Harm (DNSH) principle, with the aim of gathering input to support the development of a single, simplified technical guidance document. The consultation, open until 16 September 2026, forms part of the broader review of the EU budget performance framework, which seeks to make the monitoring of expenditure and results of EU-funded programmes more transparent, consistent and less burdensome.

The DNSH principle requires that, where feasible and appropriate, programmes and activities funded by the EU budget are implemented without causing significant harm to the Union’s environmental and climate objectives. According to the Commission, experience from the current programming period has highlighted the need to move beyond a fragmented approach, characterised by different requirements and guidelines across the various funding instruments, which may create implementation complexity, legal uncertainty and administrative burdens for authorities and beneficiaries.

The Commission’s objectives are therefore to define a clearer, more predictable and consistently applicable DNSH framework; ensure coherence across the different programmes funded by the EU budget; avoid duplication with obligations already established under EU legislation; reduce administrative and reporting burdens; and integrate the DNSH principle into a broader, simplified system for monitoring horizontal priorities, including climate, environment, social policies and gender equality. The guidance should ideally be prepared by 1 January 2027.

For companies, organisations and other stakeholders involved in managing or accessing European funds, the initiative represents an important step: a single guidance document could make it easier to understand DNSH criteria, increase certainty in their application and support more effective investment planning in the next future.