Within their Taxonomy-alignment disclosures, companies will also have to differentiate between three different types of sustainable economic activities:
Activities that substantially contribute to one environmental objective.
Enabling activities: these activities enable other economic activities (also performed by other companies) to make a substantial contribution to an environmental objective.
Transitional activities: these are activities for which no low-carbon alternatives exist yet but are imperative for the transition to a sustainable economy (for example, gas and nuclear).