Enabling activities
From ACT Wiki
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.
See also
- Accounting for Sustainability (A4S)
- Biodiversity
- Business & Sustainable Development Commission
- Carbon footprint
- Climate change adaptation
- Climate change mitigation
- Common Ground Taxonomy
- Conference of the Parties
- Convention on Biological Diversity
- Corporate social responsibility
- Circular economy
- Credit
- Credit rating agency
- Draft Delegated Act
- ESG investment
- EU Taxonomy
- European Commission
- European Union
- Global Sustainable Investment Alliance
- HLEG
- Metaeconomics
- Natural capital
- Organic
- SRA
- SRI
- Stakeholder
- Sustainable Development Goals
- Sustainable finance
- Sustainability
- Sustainability Accounting Standards Board
- Sustainability bond
- Sustainability Linked Loan Principles
- Taxonomy Regulation
- Technical Expert Group
- Transitional activities
- UK Sustainable Investment and Finance Association
- United Nations
- World Trade Organization
