Commentary Ch. VI Paragraph 72

Communication regarding environmental impacts associated with an enterprise’s operations, products and services, as well as meaningful stakeholder engagement, are a component of due diligence and may also be required by law. Reporting standards such as the Global Reporting Initiative and other environmental reporting standards provide useful references. See also Chapter III on Disclosure. Meaningful engagement and communication with stakeholders such as employees, customers, investors, suppliers, contractors, local communities, individuals or groups in situations of vulnerability or marginalisation, persons possessing special rights or legitimate tenure rights, and Indigenous Peoples, and with the public-at-large is particularly important where they are or may be affected by such impacts and where scarce or at-risk environmental assets are at stake, either in a regional, national or international context.