為什麼不是net zero?

问题如下：

An environmental objective of the EU Taxonomy Regulation is the transition to:

选项：

A.net zero.

B.renewable energy.

C.a circular economy.

解释：

A. Incorrect because transition to a net zero is not one of the environmental objectives of the EU Taxonomy. The term transition to net zero is referenced in the curriculum, as follows: UNEP Finance Initiative and the Institutional Investor Group on Climate Change are developing frameworks to help benchmark investors’ transition to net zero.

B. Incorrect because transition to a renewable energy is not one of the environmental objectives of the EU Taxonomy. The term transition to renewable energy is an ESG opportunity referenced in the curriculum, as follows: Mapping can also be done for material opportunities (e.g. opportunity from recycling or the transition to renewable energy) as well as risks.

C. Correct because transition to a circular economy is one of the six environmental objectives of the EU Taxonomy. Specifically, the Taxonomy Regulation establishes six environmental objectives: 1. Climate change mitigation. 2. Climate change adaptation. 3. The sustainable use and protection of water and marine resources. 4. The transition to a circular economy. 5. Pollution prevention and control. 6. The protection and restoration of biodiversity and ecosystem.