EU Taxonomy Regulation TAXO-Art.16: Enabling activities (Taxonomy Article 16)

Article 16 enabling activities: an economic activity qualifies as contributing substantially to one or more of the environmental objectives set out in Article 9 (other than climate adaptation) where it directly enables other activities to make a substantial contribution to one or more of those objectives, provided that the enabling activity: (a) does not lead to a lock-in of assets that undermine long-term environmental goals; (b) has a substantial positive environmental impact, on the basis of life-cycle considerations. Enabling activities are a key category for sectors that do not themselves directly perform mitigation / adaptation / water / circular / pollution / biodiversity activities but enable others to do so: e.g. manufacture of wind turbines + solar panels + electric vehicles + heat pumps + storage technologies + sustainable building materials + chemicals enabling circular economy + IT services enabling decarbonisation. The Climate Delegated Act + Environmental Delegated Act flag enabling activities with the 'E' marker.