Cultural heritage is the treatment of tangible, physical forms of cultural heritage which can be directly impacted by land access and resettlement, chiefly archaeological and historical heritage. The land access and resettlement process requires consideration of any specific cultural assets, characteristics and norms throughout a project, and these need to be taken into account in all project planning, consultations and implementation. As identified by the International Finance Corporation standards, the objective is to protect cultural heritage from the adverse impacts of project activities and support its preservation, and to promote the equitable sharing of benefits from the use of cultural heritage. The sensitivities surrounding cultural and religious sites means that a project will need to consider if the issue is discussed through the regular community negotiation forum, or is best discussed outside this forum with key stakeholders.