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Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (Text with EEA relevance)
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An economic activity shall qualify as contributing substantially to one or more of the environmental objectives set out in Article 9 by directly enabling other activities to make a substantial contribution to one or more of those objectives, provided that such economic activity:
does not lead to a lock-in of assets that undermine long-term environmental goals, considering the economic lifetime of those assets; and
has a substantial positive environmental impact, on the basis of life-cycle considerations.
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