It is unlikely that health and safety legislation will itself create meaningful environmental costs. Probably the opposite.
However, the siting / location of the warehouse itself can be significant: is it near customers / suppli-er thus reducing distances travelled? Do employees need to use vehicles to get to work, or is public transport readily available?
Modern warehouses should be designed in a relatively environmentally-friendly way. For example, well-insulated, using modern materials technology.
And then the materials-handling equipment: again, latest technology can help. A battery-powered forklift creates fewer emissions (potentially including a 'green' power source) than a smoky noisy spluttering old diesel forklift.
(L3M6)