Plastic production is considered sustainable if it meets one of the criteria of reuse, recycled content, or bio-based content. Incinerators, on the other hand, are excluded from the classification.

NGOs Zero Waste Europe, WWF, ClientEarth and others today published an in-depth analysis of the regulations, highlighting their battle "to prioritize reuse" "It's very important that incinerators are not included in the taxonomy," Vahk points out, indicating that they will not have a green license.