Commentary Ch. VI Paragraph 68

The chapeau of this chapter specifies a non-exhaustive list of adverse environmental impacts that may be associated with business activities. Many enterprise activities can entail adverse impacts on the environment. Adverse environmental impacts are significant changes in the environment or biota which have harmful effects on the composition, resilience, productivity or carrying capacity of natural and managed ecosystems, or on the operation of socio-economic systems or on people. Adverse environmental impacts should be assessed in light of best available science. Under the Guidelines, as outlined in Chapter II, an enterprise “causes” an adverse environmental impact if its activities on their own are sufficient to result in the adverse impact. An enterprise “contributes to” an adverse environmental impact if its activities, in combination with the activities of other entities cause the impact, or if the activities of the enterprise cause, facilitate or incentivise another entity to cause an adverse impact. Adverse environmental impacts can also be directly linked to an enterprise’s business operations, products or services by a business relationship, even if they do not contribute to those impacts.