13.1 Creative, arts and entertainment activities (climate change adaptation)

Wirtschaftsaktivitäten (EU-Taxonomie) Europäische Union

Kurzbeschreibung

Creating, arts and entertainment activities include the provision of services to meet the cultural and entertainment interests of their customers. This includes the production and promotion of, and participation in, live perform ances, events or exhibits intended for public viewing and the provision of artistic, creative or technical skills for the production of artistic products and live performances. These activities exclude the operation of museums of all kinds, botanical and zoological gardens, the preservation of historical sites and nature reserves activities, gambling and betting activities as well as sports and amusement and recreation activities. The economic activities in this category could be associated with NACE code R90 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006. Where an economic activity in this category complies with the substantial contribution criterion specified in point 5, the activity is an enabling activity as referred to in Article 11(1), point (b), of Regulation (EU) 2020/852, provided that it meets the technical screening criteria set out in this Section.

Wirtschaftsaktivität (EU-Taxonomie)

Rechtsakt: 2021/2139, Anhang II, Abschnitt 13.1 · ARTS, ENTERTAINMENT AND RECREATION

Umweltziel: climate change adaptation

NACE-Codes: R90

Beschreibung

Technische Bewertungskriterien

Technical screening criteria Substantial contribution to climate change adaptation 1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity. 2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A to this Annex by performing a robust climate risk and vulnerability assessment with the following steps: (a) screening of the activity to identify which physical climate risks from the list in Appendix A to this Annex may affect the performance of the economic activity during its expected lifetime; (b) where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A to this Annex, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity; (c) an assessment of adaptation solutions that can reduce the identified physical climate risk. The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: (a) for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale; (b) for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios ( 654 ) consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. _____________ ( 654 ) Future scenarios include Intergovernmental Panel on Climate Change representative concentration pathways RCP2.6, RCP4.5, RCP6.0 and RCP8.5. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports ( 655 ), scientific peer-reviewed publications and open source ( 656 ) or paying models. 4. The adaptation solutions implemented: (a) do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) favour nature-based solutions ( 657 ) or rely on blue or green infrastructure ( 658 ) to the extent possible; (c) are consistent with local, sectoral, regional or national adaptation plans and strategies; (d) are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met; (e) where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity. 5. In order for an activity to be considered as an enabling activity as referred to in Article 11(1), point (b), of Regulation (EU) 2020/852, the economic operator demonstrates, through an assessment of current and future climate risks, including uncertainty and based on robust data, that the activity provides a technology, product, service, information, or practice, or promotes their uses with one of the following primary objectives: (a) increasing the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities; (b) contributing to adaptation efforts of other people, of nature, of cultural heritage, of assets and of other economic activities. Do no significant harm (‘DNSH’) (1) Climate change mitigation N/A (3) Sustainable use and protection of water and marine resources N/A (4) Transition to a circular economy N/A (5) Pollution prevention and control N/A (6) Protection and restoration of biodiversity and ecosystems N/A

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