Employer and Enabling activities: Difference between pages
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'' | 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 == | == 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]] | |||
[[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:Manage_risks]] | ||
[[Category:Risk_frameworks]] | |||
[[Category:Risk_reporting]] | |||
Revision as of 08:36, 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
- 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
