Article 2(12) of the Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (Taxonomy Regulation) defines a 'pollution’ as:
(a) the direct or indirect introduction of pollutants into air, water or land as a result of human activity;
(b) in the context of the marine environment, pollution as defined in point 8 of Article 3 of Directive 2008/56/EC;
(c) in the context of the water environment, pollution as defined in point 33 of Article 2 of Directive 2000/60/EC.

Further, 'pollutant’ is defined as a substance, vibration, heat, noise, light or other contaminant present in air, water or land which may be harmful to human health or the environment, which may result in damage to material property, or which may impair or interfere with amenities and other legitimate uses of the environment Article 2(10) of the Taxonomy Regulation).






IMG 0744







Taxonomy Regulation, Article 2(12), Article 2(10)













Sustainable finance