Carbon Management · EU Taxonomy Activity Guide

Carbon capture and storage under the EU Taxonomy

The EU Taxonomy treats the CCS value chain in parts: capture itself qualifies inside the host activity it decarbonises (cement, hydrogen, power), while CO2 transport (CCM 5.11) and permanent underground geological storage (CCM 5.12) are standalone activities with their own criteria, built on leak-tightness, the CCS Directive permitting regime, and monitoring. As capture projects reach financing across Europe, these are fast-rising assessment requests.

Activity ID

CCM 5.11 / 5.12

NACE code

H49.50 / E39.00 / B

Objective

Climate change mitigation

Sector

Water Supply and Waste

Why this activity matters

Carbon capture and storage has moved from concept to construction: industrial clusters, cross-border CO2 shipping and North Sea storage projects are now financing, and every one of them needs a Taxonomy answer for its green financing framework. The Taxonomy’s structure matters here: there is no single "CCS activity". Capture equipment qualifies as part of the emitting activity it abates, which is why the cement, hydrogen and gas criteria reference capture routes, while the midstream and downstream, transporting CO2 and storing it permanently underground, are activities 5.11 and 5.12 in their own right.

The criteria are engineering-led and verifiable: transport infrastructure must not leak (with monitoring), and storage must be permanent geological storage under the EU CCS Directive’s characterisation, permitting, monitoring and corrective-measure requirements. For investors in CO2 pipelines, shipping, terminals and storage licences, alignment evidence is substantially the same documentation the permitting regime already demands, which makes well-permitted projects clean assessment cases.

What alignment requires

Chain-of-custody logic: no leaks in transit, permanence in storage. In summary:

Area	What is required (summarised)
CO2 transport (5.11)	Pipelines and other transport modes for captured CO2 qualify where leakage is prevented and monitored, and the CO2 is destined for a permanent storage site meeting 5.12; ship, rail and road transport of CO2 can qualify on the same logic.
Permanent storage (5.12)	Underground geological storage qualifying under the EU CCS Directive (2009/31/EC): site characterisation, storage permit, monitoring plan, and corrective measures, demonstrating permanent containment.
Capture (in host activities)	Capture installations are assessed within the activity they abate (e.g. cement CCM 3.7, hydrogen 3.10, gas 4.29-4.31), where capture provides or supports the compliance route.

Summarised for orientation; the assessment itself applies the full criteria text of the Delegated Acts as amended.

Where DNSH scrutiny falls

Pollution & leakage

The defining item: leak detection and monitoring for pipelines and wells; MMV (measurement, monitoring, verification) plans for storage complexes.

Water

Groundwater and aquifer protection in storage site characterisation; brine displacement management.

Biodiversity

Routing and siting screening for pipelines and surface facilities; marine assessments for offshore storage.

Climate adaptation

CRVA for long-lived infrastructure, including subsidence and offshore metocean exposure.

Documentation that typically supports the assessment

CCS Directive storage permit and site characterisation (storage)
Monitoring, measurement and verification (MMV) plan
Pipeline design, leak detection and integrity management documentation (transport)
Destination storage confirmation for transport assessments
EIA and habitat assessments for routes and sites

How Censatim assesses it

CCS assessments follow the chain: for transport we confirm leak prevention, monitoring and the qualifying destination; for storage, the CCS Directive permit package does most of the evidential work. Capture components route into the host activity assessment, and combined value-chain requests are handled as linked assessments, which is how these projects finance in practice.

Censatim is an expert-built EU Taxonomy assessment tool: describe the asset or activity in plain language, upload supporting documents, and answer a short set of targeted questions. The result is a criterion-by-criterion view with an In-line / Partial / Not aligned / Undetermined rating and a confidence level for each dimension. See the full methodology.

Frequently asked questions

Is carbon capture and storage covered by the EU Taxonomy?

Yes, in parts: CO2 transport (5.11) and permanent underground geological storage (5.12) are standalone Taxonomy activities, while capture equipment qualifies within the host activity it decarbonises, such as cement, hydrogen or gas power. A full CCS chain is assessed as linked activities.

What are the EU Taxonomy criteria for CO2 storage?

Permanent geological storage under the EU CCS Directive: proper site characterisation, a storage permit, monitoring plans and corrective measures demonstrating permanent containment. The permitting documentation is substantially the alignment evidence.

Do CO2 pipelines qualify under the EU Taxonomy?

Yes, CO2 transport infrastructure qualifies where leakage is prevented and monitored and the CO2 is destined for qualifying permanent storage; the same logic extends to ship, rail and road transport of captured CO2.

How is the capture plant itself assessed?

Within the activity it abates: cement, hydrogen, chemicals and gas power criteria all reference capture as a compliance route, so the capture installation is assessed as part of that host activity rather than as a separate CCS activity.

Assess carbon capture and storage now

Free eligibility in under a minute. The sector and activity are pre-filled for you.

Asset assessment →Corporate reporting →