Yes, climate change adaptation is different from the other five environmental objectives. Regarding eligibility climate change adaptation works the same as the other objectives, but only for enabling activities. If an enabling activity is listed in the annex of climate change adaptation then the turnover, CAPEX and OPEX for this activity are Taxonomy-eligible.
The difference lies with the fact that other activities, which are not listed as “enabling activities” in the climate change adaptation, can still claim their CAPEX to be taxonomy aligned in case the expenditure help increase the climate resilience of the business.
For example, a manufacturing plant which is not listed a being an enabling activity having a substantial contribution to climate change adaptation,is being renovated to improve its resilience against climate change could still count expenditure linked to that renovation but not the turnover linked to its activity as a manufacturer, even after the plant has been made climate-resilient.