Commentary Ch. II Paragraph 17

The term ‘business relationship’ includes relationships with business partners, sub-contractors, franchisees, investee companies, clients, and joint venture partners, entities in the supply chain which supply products or services that contribute to the enterprise’s own operations, products or services or which receive, license, buy or use products or services from the enterprise, and any other non-State or State entities directly linked to its operations, products or services. Relationships with individual consumers, who are natural persons acting for purposes that are unrelated to a business, commercial, or governmental activity, are not generally considered ‘business relationships’ under the Guidelines although an enterprise can contribute to adverse impacts caused by them. Business relationships include relationships beyond contractual, ‘first tier’ or immediate relationships. Entities with which an enterprise has a business relationship may or may not be operating in or from Adherents. The ability of an enterprise to identify, prevent and mitigate actual and potential adverse impacts as described in paragraph A.11, may vary across different types of business relationships, as well as due to other factors, including as described in Commentary paragraph 24.