Taxonomy environmental objectives according to Article 9 of the Taxonomy Regulation are:
- sustainable use and protection of water and marine resources (Article 12 of the Taxonomy Regulation);
- transition to a circular economy (Article 13 of the Taxonomy Regulation);
- pollution prevention and control (Article 14 of the Taxonomy Regulation); and
- protection and restauration of biodiversity and ecosystems (Article 15 of the Taxonomy Regulation).
Investment in coal will not be considered environmentally sustainable.
The concept of maintaining a neutral stance in relation to different energy forms - provided that they are low in greenhouse gas emissions - is retained.
Remaining 4 of the 6 EU environmental objectives, i.e.sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control as well as protection and restauration of biodiversity and ecosystems are explained in closer detail in Recitals 26 - 31 of the Taxonomy Regulation.
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