Overall, the Comment positions environmental protection not as optional, but as a core obligation under international human rights law. It stresses that environmental harms, such as climate change, pollution, and biodiversity loss, are already undermining ESC rights, especially for marginalised and vulnerable communities.

States are reminded of their legal duty to prevent and respond to environmental damage, ensure access to justice and remedies, and protect people now and in the future. It calls for action on intergenerational equity, urging governments to adopt long-term, rights-based approaches to sustainable development. States must also fulfil their international and extraterritorial obligations, particularly in the context of global climate impacts and cross-border environmental harm. The private sector, too, is to be held accountable. Businesses are expected to respect ESC rights, conduct environmental due diligence, and provide remedy where harm occurs. 
They recognise that children are particularly affected by environmental harms, especially those that are already affected by poverty, displacement and social exclusion. States are reminded that they should find measures that are both child-sensitive and in the best interest of the child. Section 79 furthermore explicitly states that “Children’s right to be heard and to participate must be respected throughout all relevant processes. States parties should also recognize and protect child rights defenders and establish safe and effective mechanisms for their participation in environmental and climate action.” 
The General Comment No 27 gives a comprehensive overview of risks that already exist and need to be taken into consideration when discussing environmental harm and human rights and calls for action to protect the rights of every person.  

Read the full General Comment 27 here.