The EU Taxonomy specifies which activites are green, which are transitional and those that are enablers for green activites. Thus, it does describe activities

The EU Taxonomy specifies which activites are green, which are transitional and those that are enablers for green activites. Thus, it does describe activities that are not green, but are helping to move towards pure green. --- Activities that in and of themselves contribute substantially to one of the six environmental objectives Transition activities: These are activities for which there are no technologically and economically feasible low-carbon alternatives, but that support the transition to a climate-neutral economy in a manner that is consistent with a pathway to limit the temperature increase to 1.5 degrees Celsius above pre-industrial levels, for example by phasing out greenhouse gas emissions Enabling activities: activities that enable other activities to make a substantial contribution to one or more of the objectives, and where that activity: