Furthermore, Article must be provided for all products by 30 December 2022 as to whether their principal adverse impacts on sustainability factors (or PAIs for short) have been considered. Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facili­ tate sustainable investment, and amending Regulation (EU) 2019/2088 (EU Taxonomy Regulation) provides a binding definition of sustaina­ ble activities for the first time.