VI. Duty of States to Protect Human Rights A. General Duty 63 63 B. Special Duty of States to Protect Human Rights in the Context of Climate Change 70 C. Refusal of Governments to Engage in Meaningful Action to Mitigate Climate Change may be Categorized as a Human Rights Violation 78 VII. Responsibility of Business Enterprises to Respect Human Rights 79 A. General Responsibility 1. The Corporate Responsibility to Respect Human Rights Under the United Nations Guiding Principles on Business and Human Rights (UNGP-BHR) 2. The United Nations Global Compact 3. The OECD Guidelines for Multinational Corporations 79 B. Responsibility in the Context of Climate Change 1. Application of the UNGP-BHR 2. Corporate Financial Disclosure Requirements 3. Principles on Climate Change Obligations of Enterprises 4. Responsibility of Financial Institutions 5. Compliance with State Regulations Regarding Climate Change 84 84 VIII. Carbon Majors in the Context of Climate Change 88 A. Anthropogenic Contributions to Climate Change is Quantifiable and Substantial 88 80 83 84 85 86 87 88

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