Memorandum for the Petitioners | 154 ensures a just transition for the workers and communities that depend on it;719 The respondents have a responsibility to stop investing in and developing all new fossil fuel projects (oil and gas fields and coal mines);720 j) A.6.2. Remedying loss and damage k) Filipino communities are already being harmed by climate change. Even with the best possible future mitigation efforts, vulnerable countries such as the Philippines will still have to deal with significant loss and damage; 1) The government of the Philippines, local government units, and taxpayers are covering the significant costs of climate change;721 and m) Respondents should pay for their fair share of the damage that is occurring at 1°C and will continue to occur even if temperature rise is kept to 1.5°C above pre-industrial levels. r A. 7. Findings concerning fundamental principles of legal and moral responsibility r Under fundamental principles of responsibility that are common to judicial systems around the world , liability for civil and/or human rights wrongs can be established by demonstrating: i ) knowledge or notice of potential hanns, including whether the hanns were reasonably foreseeable; ii) the opportunity to avoid or reduce those hanns; and iii) whether the actions or inactions of the respondents caused or contributed to the harm;722 a) , Muttitt, G. The Sty’s Limit: Why the Paris Climate Goals Require a Managed Decline of Fossil Fuel Production, Oil Change International, available at http://priceofoil .org/2016/09/22/the-skys limit-report/ (last accessed on 12 September 2019). 720 Id. 721 As an example, see the estimated cost of super typhoon Haiyan in this official report made by the National Disaster Risk Reduction and Management Council ( 06-09 November 2013), Final Report re Effects of Typhoon “ Yolanda” ( Haiyan), available at http://www.ndnmc.gov.ph/attachments/article/ 1329/FINAL REPORT re Effects of Typhoon YOLAND A HAIYAN 06 -09NOV2013 . pdf (last accessed on 12 September 2019) and also see Rupp, L., ( 18 November 2013), Haiyan to Cost Insurers Sliver of $14.5 Billion Estimated Damage, available at https://www. bloomberg.com /news/articles/2013 l 1 17/haiyan to-cost-insurers-sliver-of 14 5-billion damage-estimate (last accessed on 12 September 2019). 722 Muffett, C., supra note 141, pp. 9 13. 7 9 - _ _ _ _ - - - - _ _ _ _ - - -