CRC/C/GC/26 maximum extent of their available resources and, where needed, within the framework of international cooperation.19 73. Subject to any obligations under international law, including those contained in multilateral environmental agreements to which they are party, States retain discretion in arriving at a reasonable balance between determining the appropriate levels of environmental protection and achieving other social goals in the light of available resources. Nevertheless, such leeway is limited by the obligations of States under the Convention. Children are far more likely than adults to suffer serious harm, including irreversible and lifelong consequences and death, from environmental degradation. Given their heightened duty of care, States should therefore set and enforce environmental standards that protect children from such disproportionate and long-term effects.20 74. States should ensure the collection of reliable, regularly updated and disaggregated data and research on environmental harm, including the risks and actual impacts of climate change-related harm on children’s rights. They should include longitudinal data on the effects of environmental harm on children’s rights, in particular on health, education and standard of living at different ages. Such data and research should inform the formulation and evaluation of environmental legislation, policies, programmes and plans at all levels and must be made publicly available. B. Child rights impact assessments 75. All proposed environment-related legislation, policies, projects, regulations, budgets and decisions, and those already in force, require vigorous children’s rights impact assessments, in accordance with article 3 (1) of the Convention. States should require the assessment, both before and after implementation, of the possible direct and indirect impact on the environment and climate, including the transboundary, cumulative, and both production and consumption effects, on the enjoyment of children’s rights. 76. Whether child rights impact assessments are included within the framework of an environmental or integrated impact assessment, or carried out as a standalone assessment, they should incorporate a special regard for the differential impact of environmental decisions on children, in particular young children and other groups of children most at risk, as measured against all relevant rights under the Convention, including short-, medium- and long-term, combined and irreversible impacts, interactive and cumulative impacts and impacts in the different stages of childhood. For example, States that have substantial fossil fuel industries should assess the social and economic impact on children of their related decisions. 77. Child rights impact assessments should be undertaken as early as possible in the decision-making process, at crucial stages of decision-making and in follow up to the measures taken. Such assessments should be conducted with the participation of children and due weight should be given to their views and those of thematic experts. The findings should be published in child-friendly language and in the languages that children use. Children’s rights and the business sector C. 78. Businesses have the responsibility to respect children’s rights in relation to the environment. States have the obligation to protect against the abuse of child rights by third parties, including business enterprises.21 79. Business activity is a source of significant environmental damage, contributing to child rights abuses. Such damage results, for example, from the production, use, release and disposal of hazardous and toxic substances, the extraction and burning of fossil fuels, 19 20 21 GE.23-11144 General comment No. 19 (2016) on public budgeting for the realization of children’s rights, para. 75. A/HRC/37/58, paras. 56 and 57. General comment No. 16 (2013) on State obligations regarding the impact of the business sector on children’s rights, paras. 28, 42 and 82. 13