1. For the purposes of point (b) of Article 3, taking into account the life cycle of the products and services provided by an economic activity, including evidence from existing life-cycle assessments, that economic activity shall be considered to significantly harm:
(a) climate change mitigation, where that activity leads to significant greenhouse gas emissions;
(b) climate change adaptation, where that activity leads to an increased adverse impact of the current climate and the expected future climate, on the activity itself or on people, nature or assets;
(c) the sustainable use and protection of water and marine resources, where that activity is detrimental:
(i) to the good status or the good ecological potential of bodies of water, including surface water and groundwater; or
(ii) to the good environmental status of marine waters;
(d) the circular economy, including waste prevention and recycling, where:
(i) that activity leads to significant inefficiencies in the use of materials
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