84 as the commentary to Guiding Principle 24 states, “severity” should not be seen as an absolute concept, but as relative to the other human rights impact the enterprise has identified. Where possible, enterprises are advised to engage with those whose rights are at risk in order to ensure they have understood what impact they may have. Depending on the operational context, the most severe human rights impact may be faced by persons belonging to groups that are at higher risk of vulnerability or marginalization, such as children, women, indigenous peoples, or people belonging to ethnic or other minorities. If the enterprise decides it needs to prioritize its responses to human rights impacts, it should take into account the vulnerability of such groups and the risk that a delayed response to certain impacts could affect them disproportionately. Q 89. What does this mean for impact that is not deemed severe? Addressing the issues deemed as most severe in no way implies that other human rights impact identified through the enterprise’s due diligence process do not need to be addressed. Rather, this principle is about sequencing responses in the event that not all impact can be addressed at once. An enterprise is still accountable for addressing all its actual and potential human rights impact. It is also worth keeping in mind that even impact that initially is not considered severe may evolve into more serious abuses (or be perceived to do so) if not addressed properly.