Chapter 03 · Reporting & strategyReporting, Disclosure & Frameworks
Do no significant harm (DNSH)
Definition
Do no significant harm is a principle requiring that an activity contributing to one environmental objective should not materially undermine other specified environmental objectives.
References
This reference provides supporting context for how “Do no significant harm (DNSH)” is defined and used.
Overview
What it means in practice
Do no significant harm (DNSH) should be used with care because reporting terms often connect technical definitions to governance, assurance and public communication. The practical question is what decision the term helps a reader make.
In practice, users should state the boundary, method, evidence and intended audience. That keeps do no significant harm (dnsh) from becoming a loose label that hides important assumptions.
Why it matters
Do no significant harm (DNSH) sits in reporting and disclosure language, where the same phrase can affect scope, assurance, investor interpretation and regulatory presentation.
Common misconception
A common error is to treat Do no significant harm (DNSH) as self-explanatory. The stronger approach is to state the framework, reporting boundary, audience and evidence that give the term meaning.
Review questions
What framework or method is being used? What evidence supports the term? What would a reader reasonably assume if the boundary is not stated?
How it is used
The term appears in standards, certification, conformity assessment, audits, controls and assurance engagements, where standard setters, scheme owners, certification bodies, auditors and organisations seeking assurance use it to classify, assess or communicate a principle requiring that an activity contributing to one environmental objective should not materially undermine other specified environmental objectives.
Its correct use depends on the named standard or scheme, version, scope, criteria, assurance level and competent decision-maker.