Corkscrew and Enabling activities: Difference between pages

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A structure for modelling balances.  
1. ''Sustainability - European Union - European Commission - EU Taxonomy.''


The closing balance is calculated from the opening balance, plus or minus the net inflow or outflow for the period.
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 ==
* [[Biodiversity]]
* [[Draft Delegated Act]]
* [[EU Taxonomy]]
* [[European Commission]]
* [[European Union]]
* [[Natural capital]]
* [[Stakeholder]]
* [[Sustainable Development Goals]]
* [[Sustainable finance]]
* [[Sustainability]]
* [[Transitional activities]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Ethics]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

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.


See also