1. An activity shall do no significant harm to the environment and may generate co-benefits for one or more of the following sustainability objectives:
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(a)
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climate change mitigation beyond the net carbon removal benefit and net soil emission reduction benefit referred to in Article 4(1) and (2);
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(b)
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climate change adaptation;
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(c)
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the sustainable use and protection of water and marine resources;
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(d)
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transition to a circular economy, including the efficient use of sustainably sourced bio-based materials;
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(e)
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pollution prevention and control;
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(f)
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protection and restoration of biodiversity and ecosystems, including soil health as well as avoidance of land degradation.
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