Enabling activities: Difference between revisions
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== See also == | == See also == | ||
* [[Biodiversity]] | * [[Biodiversity]] | ||
* [[Draft Delegated Act]] | * [[Draft Delegated Act]] | ||
* [[EU Taxonomy]] | * [[EU Taxonomy]] | ||
* [[European Commission]] | * [[European Commission]] | ||
* [[European Union]] | * [[European Union]] | ||
* [[Natural capital]] | * [[Natural capital]] | ||
* [[Stakeholder]] | * [[Stakeholder]] | ||
* [[Sustainable Development Goals]] | * [[Sustainable Development Goals]] | ||
* [[Sustainable finance]] | * [[Sustainable finance]] | ||
* [[Sustainability]] | * [[Sustainability]] | ||
* [[Transitional activities]] | * [[Transitional activities]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 08:37, 24 February 2022
1. Sustainability - European Union - European Commission - EU Taxonomy.
Under the EU Taxonomy, enabling activities are ones that:
(1) Do not themselves contribute directly and substantially to the six environmental objectives of the EU Taxonomy, but;
(2) Directly enable other activities that make direct positive contributions to the environmental objectives.
To qualify as an enabling activity, an activity must:
- Not lead to a lock-in of assets that undermine long-term environmental goals, considering the economic lifetime of those assets, and
- Have a substantial positive environmental impact, on the basis of life-cycle considerations.
The six environmental objectives of the EU Taxonomy are:
- Climate change mitigation.
- Climate change adaptation.
- Sustainable use and protection of water and marine resources.
- Transition to a circular economy.
- Pollution prevention and control.
- Protection and restoration of biodiversity and ecosystems.
2.
Similar activities in other contexts.
