Manufacture of recycled materials

OBJ4-CIR1 refers to the manufacturing of materials that have been recovered, processed and re-introduced into the market as secondary raw inputs. Under the EU Taxonomy it is recognised as a circular-economy activity that can contribute to climate-change mitigation and adaptation when it meets the technical screening criteria for waste reduction, resource efficiency and low-carbon production. This classification helps investors identify firms whose operations align with sustainable-finance objectives.