How does an organization interact with the environment? Through its activities and products or services.
An organization’s environmental aspects are all those elements that interact with the environment through its activities, products or services. For example, an organization during production consumes energy, generates waste, generates noise, can generate air emissions and/or wastewater discharges.
Environmental impacts are the changes, actual or potential, to the organization’s environment resulting from its environmental aspects.
ISO 14001:2015 clause 6.1.2 is about determining environmental aspects and impacts. I would say that determining environmental aspects and impacts is the cornerstone of any Environmental Management System.
The following material will provide you more information about aspects and impacts: