Enabling activities

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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.


Similar activities in other contexts.

See also