My apologies for stating the obvious, but as we all know, definitions are, at some level, arbitrary. We can define morality in any way we choose, but we do have some sort of understanding among other people, allowing for 'useful' and 'useless' definitions.
That being said, harm is a label that we place on a very specific set of perceived stimuli. Namely, stimuli that induce an undesirable effect within our minds (or, more Scientifically, brains). It can surely be tailored more, because activities like exercise create short-term undesirable effects like tiredness or exhaustion, but for the sake of argument, we will leave it at that. Harm can be determined with epistemic objectivity by several ways, but the two stand stand out to me are:
- Attaching electrodes and various brain measuring heuristics tools to see its reactions.
- A conscious agent truthfully conveying incorrigible perceptions of harm.
Either way, it would be epistemically objective that an agent is feeling harmed, though it tells us nothing of what is harming them, or even if they are actually being harmed.