including the nature and extent of the company’s business operations and its chain of
activities, economic sector and geographical and operational context. Due diligence
should further encompass adverse environmental impacts resulting from the violation of
one of the prohibitions and obligations listed in the Annex I, Part II to this Directive, as
well as adverse impacts resulting from the breach of one of the prohibitions listed in the
Annex I, Part I, points 18 and 19, taking into account national legislation linked to the
provisions of the instruments listed therein. These prohibitions and obligations should be
interpreted and applied in line with international and Union general principles of
environmental law, as set out in Article 191 of TFEU. These prohibitions include the
prohibition of causing any measurable environmental degradation, such as harmful soil
change, water or air pollution, harmful emissions, excessive water consumption,
degradation of land, or other impact on natural resources, such as deforestation, that
substantially impairs the natural bases for the preservation and production of food, or
that denies a person access to safe and clean drinking water, or that makes it difficult for
a person to access sanitary facilities or destroys them, or that harms the health, safety,
the normal use of land or lawfully acquired possessions of a person, or that substantially
adversely affects ecosystem services through which an ecosystem contributes directly or
indirectly to human wellbeing. In order to assess whether the damage to ecosystem
services is substantial, the following elements should be taken into account where
relevant: the baseline condition of the affected environment, whether the damage is
long-lasting, medium term or short term, the spread of the damage, and the reversibility
of the damage. Due diligence requirements under this Directive should therefore
contribute to preserving and restoring biodiversity and improving the state of the
environment, in particular the air, water and soil, including to better protect human
rights. The Commission should be empowered to adopt delegated acts in order to amend
Annex I to this Directive for the purposes laid down in Article 3(2), including by adding
the reference, once ratified by all EU Member States, to the ILO Occupational Safety
and Health Convention, 1981 (No. 155), and the ILO Promotional Framework for
Occupational Safety and Health, 2006 (No 187), which form part of the ILO
fundamental instruments.
(25a) Depending on circumstances, companies may need to consider additional standards. For
instance, taking account of specific contexts or intersecting factors, including among
others, gender, age, race, ethnicity, class, caste, education, migration status, disability, as