IEEE 'Orange Book' has a definition of sorts:
That neutral currents that flow through paths other than the intended
grounded (neutral) circuit conductors during normal operation of a system will
be deemed objectionable if they contribute to any of the following:
(1) Interference with the proper operation of equipment, devices, or systems
that are sensitive to electromagnetic interference, such as electronic equipment,
communications systems, computer systems, etc.
(2) Interference with the proper sensing and operation of ground-fault
protection equipment.
(3) Arcing of sufficient energy to ignite flammable materials.
(4) Detonation of explosives during production, storage, or testing.
(5) Overheating due to heat generated in raceways, etc., as a result of stray
current.