106 Countries that have reaped the benefits of high industrialization without regard for massive GHG emissions and their effects on the environment, bear a larger share in providing solutions to the problems they have created. This is climate justice. In order to usher in the much-needed global green industrial revolution, those in the developed world must recognize their special responsibility to help everybody else.489 At the same time, “emerging economies, too, must go the extra mile, as their contribution is essential for the effective reduction of emissions.”490 Hence, to truly affect climate justice, global action must involve the “pooling of resources and a sharing of skills across the world.”491 In accordance with the obligation of States to respect human rights, the Commission endorses the call to States to undertake the following: i. Discourage Dependence on Fossil Fuels Apart from not promoting fossil fuels, States should also discourage dependence on them. Steps must be made for the eventual phase-out of all subsidies for coal-fired power plants, not merely “inefficient” subsidies, as suggested in the Glasgow Climate Pact. Additionally, more than just phasingdown, efforts must be made for the complete phase-out of coal power. Previously-granted tax breaks and subsidies in developed countries must immediately be terminated; for developing countries, concrete plans must be made for their eventual termination. As a general rule, no future tax incentives should be granted to carbon-intensive industries or corporations. States must divest from, refrain from investing in, and deny subsidies or incentives to fossil fuel-related projects or activities, as well as cease from issuing new permits therefor. On the other hand, tax credits and other incentives for investments must be granted to renewable or clean energy technologies, such as solar, wind, 489 Mr. Boris Johnson, Prime Minister, United Kingdom, Speech at the COP 26. 490 Mr. António Guterres, supra note 482. 491 Mary Robinson Foundation Climate Justice, Principles of Climate Justice (2015), at 6, available at https://www.mrfcj.org/wp-content/uploads/2015/09/Principles-of-Climate-Justice.pdf.

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