Amicus Curiae Brief presented by ClientEarth 21 November 2016 o seek to prevent or mitigate adverse human rights impacts that are directly linked to their operations, products or services by their business relationships, even if they have not contributed to those impacts.  The responsibility of business enterprises to respect human rights applies to all enterprises regardless of their size, sector, operational context, ownership and structure.  To meet their human rights responsibilities, businesses should implement policies and processes appropriate for their size and circumstances, so as to safeguard human rights in all aspects of their operation.  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.  Where businesses identify that they have caused or contributed to adverse impacts, they should provide for or cooperate in their remediation through legitimate processes.42 52. The Guiding Principles do not create new international law obligations. However, they should be considered as the most definitive statement of principle and guidance on the conduct of private actors in respect of human rights. They may be used to guide the Commission’s factual investigation into the responsibility of the Carbon 42 See note 29 at 29. 29

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