The environmental crisis compels us to better understand and manage the negative impacts of our activities. This work contributes to current efforts to facilitate the analysis of these impacts within organizations. By studying the resources used in business processes, we propose considering environmental impacts from several perspectives: resources, activities, processes, and organization. In this article, we present the necessary elements for estimating environmental impacts in these contexts. We further examine how to allocate the embodied impact of resources, which is often implicit or not included. We clarify and formalize various allocation strategies and illustrate them through examples. Analysts will then be able to select the appropriate strategy for each case (e.g., resource type, analysis objectives) depending on their analysis focus.