Commentary Ch. VI Paragraph 70

Adverse environmental impacts are often closely interlinked with other matters covered by the Guidelines such as health and safety, impacts to workers and communities, access to livelihoods or land tenure rights. Furthermore, carrying out environmental due diligence and managing adverse environmental impacts will often involve taking into account multiple environmental, social and developmental priorities. Notably the Paris Agreement preamble takes into account the imperatives of a just transition, of the workforce and the creation of decent work and quality jobs in accordance with nationally defined development priorities, and acknowledges that when taking action to address climate change, Parties should respect, promote and consider their respective obligations. In this respect it is important for enterprises to assess and address social impacts in the context of their environmental management and due diligence activities and to take action to prevent and mitigate such adverse impacts both in their transition away from environmentally harmful practices, as well as towards greener industries or practices, such as the use of renewable energy. Respecting labour rights, including engaging in social dialogue and collective bargaining, as outlined in Chapter V, meaningfully engaging with relevant stakeholders and, where relevant practicing responsible disengagement, as outlined in Chapter II, will be important in this respect.