EU Regulation 2020/852 - Extract 

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Climate Change Mitigation 

An economic activity that pursues the environmental objective of climate change mitigation should contribute substantially to the stabilisation of greenhouse gas emissions by avoiding or reducing them or by enhancing greenhouse gas removals. The economic activity should be consistent with the long-term temperature goal of the Paris Agreement. (24) 

Climate Change Adaptation 

An economic activity that pursues the environmental objective of climate change adaptation should contribute substantially to reducing or preventing the adverse impact of the current or expected future climate, or the risks of such adverse impact, whether on that activity itself or on people, nature or assets. That environmental objective should be interpreted in accordance with relevant Union law and the Sendai Framework for Disaster Risk Reduction 2015–2030. (25) 

The sustainable use and protection of water and marine resources 

The Regulation refers to relevant EU legislations and regulations such as Regulation (EU) No 1380/2013 of the European Parliament and of the Council and Directives 2000/60/EC, 2006/7/EC, 2006/118/EC, 2008/56/EC and 2008/105/EC of the European Parliament and of the Council, Council Directives 91/271/EEC, 91/676/EEC and 98/83/EC and Commission Decision 2017/848, and with the communications of the Commission of 18 July 2007 on ‘Addressing the challenge of water scarcity and droughts in the European Union’, of 14 November 2012 on ‘A Blueprint to Safeguard Europe’s Water Resources’ and of 11 March 2019 on ‘European Union Strategic Approach to Pharmaceuticals in the Environment’ (26) 

The circular economy 

An economic activity can contribute substantially to the environmental objective of transitioning to a circular economy in several ways. It can, for example, increase the durability, reparability, upgradability and reusability of products, or can reduce the use of resources through the design and choice of materials, facilitating repurposing, disassembly and deconstruction in the buildings and construction sector, in particular to reduce the use of building materials and promote the reuse of building materials. It can also contribute substantially to the environmental objective of transitioning to a circular economy by developing ‘product-as-a-service’ business models and circular value chains, with the aim of keeping products, components and materials at their highest utility and value for as long as possible. Any reduction in the content of hazardous substances in materials and products throughout the life cycle, including by replacing them with safer alternatives, should, as a minimum, be in accordance with Union law. An economic activity can also contribute substantially to the environmental objective of transitioning to a circular economy by reducing food waste in the production, processing, manufacturing or distribution of food. (28) 

Pollution prevention and control 

The Regulation refers to relevant EU legislations and regulations such as Directives 2000/60/EC, 2004/35/EC, 2004/107/EC, 2006/118/EC, 2008/50/EC, 2008/105/EC, 2010/75/EU, (EU) 2016/802 and (EU) 2016/2284 of the European Parliament and of the Council. (29) 

The protection and restoration of biodiversity and ecosystems 

An economic activity can contribute substantially to the environmental objective of the protection and restoration of biodiversity and ecosystems, in several ways, including by protecting, conserving or restoring biodiversity and ecosystems, and thereby enhancing ecosystem services. Such services are grouped into four categories, namely provisioning services, such as the provisioning of food and water; regulating services, such as the control of climate and disease; supporting services, such as nutrient cycles and oxygen production; and cultural services, such as providing spiritual and recreational benefits.