Arts, Entertainment & Recreation

Arts, entertainment, and recreation activities in the EU Taxonomy cover cultural venues, sports facilities, and recreational spaces that can contribute to environmental objectives through sustainable operations and biodiversity enhancement.

The three eligible activities include operation of cultural and recreational facilities meeting energy efficiency standards, management of parks and green spaces that support urban biodiversity, and nature-based recreational activities that promote ecosystem conservation. The biodiversity objective is particularly prominent in this sector, reflecting the role of green spaces and natural areas in maintaining ecological connectivity within urban and peri-urban environments.

Technical screening criteria require facility operators to demonstrate measurable energy performance improvements and, where applicable, positive biodiversity outcomes. Parks and green spaces must be managed according to ecological principles that support native species, maintain soil health, and contribute to urban climate regulation -- including heat island mitigation and stormwater management. These criteria recognise that well-managed recreational spaces provide essential ecosystem services alongside their cultural and social functions.