Submission in Support of Petitioners Case No. CHR-NI-2016-0001 4. Businesses should also carry out human rights due diligence, which includes assessing actual and potential human rights impacts, integrating and acting upon the findings, tracking responses, and communicating how impacts are addressed. 5. Where businesses identify that they have caused or contributed to adverse impacts, they should provide for or cooperate in their remediation through legitimate processes.141 Consistent with these principles, OHCHR has affirmed that businesses, as human rights duty bearers, “must be accountable for their climate impacts and participate responsibly in climate change mitigation and adaptation efforts with full respect for human rights.”142 The Ruggie Principles are not the only source to which the Commission can look for guidance on the nature and scope of Respondents’ obligations. The Oslo Principles on Global Obligations to Reduce Climate Change (Oslo Principles), compiled by a group of leading jurists and experts, state that “States and enterprises have an immediate moral and legal duty to prevent the deleterious effects of climate change,” and set forth a number of principles that apply specifically to both States and private actors, and to private actors alone.143 For example, the Oslo Principles state that a business’s greenhouse gas emissions footprint must be consistent with global efforts to ensure that average surface temperature never exceeds pre-industrial temperature by more than 2°C.144 In addition, the International Bar Association (IBA) published a recent report on advancing climate justice which contains recommendations on how corporations can implement the Ruggie Principles through the implementation of corporate responsibility policies and other actions.145 Specifically, the IBA recommends that corporations “incorporate ISO standards in business GHG management programmes to ensure standardized, quantification of GHG emissions and promote good practice in environmental and energy management” and “require full disclosure of climate change impacts arising from the acitons of all major 141 GUIDING PRINCIPLES ON BUSINESS AND TO RESPECT HUMAN RIGHTS (2011). HUMAN RIGHTS, PART II: THE CORPORATE RESPONSIBILITY 142 OHCHR (2015), supra note 52, at 4. Oslo Principles on Global Obligations to Reduce Climate Change (2015). 144 Id. at ¶ 6. 145 IBA PRESIDENTIAL TASK FORCE ON CLIMATE CHANGE JUSTICE AND HUMAN RIGHTS, ACHIEVING JUSTICE AND HUMAN RIGHTS IN AN ERA OF CLIMATE DISRUPTION (2014). 143 Sabin Center for Climate Change Law, Columbia Law School 27

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