Memorandum for the Petitioners |131 g) Tracked the effectiveness of their response by fully reporting on their total greenhouse gas emissions (including across the full life-cycle of their products), as well as proposed actions to mitigate their emissions into the future, including appropriate emissions reduction targets and investments into renewable energy. °' A. Corporate diligence human rights due 8.172. Principles 15 through 17 of the UNGPs require business enterprises to have policy commitments to reducing their impacts on human °!” rights, a due diligence process, and processes to enable remediation. Principle 17 of UNGPs specifically states that business enterprises should 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.”6"8 8.173. Corporate human rights due diligence refers to mechanisms and processes to reveal the potential impacts of the enterprise’s activities. The due diligence process refers to two distinct processes, one is an investigation of facts, and the other is an evaluation of the facts considering the relevant standards of care. Properly conducted due diligence requires the business enterprise to use its informed and reasoned judgement to actively investigate, assess, and respond to areas of known or potential risk to meet its responsibility to respect human rights.°!% 8.174. For human rights purposes, due diligence is expected to reveal as much of the risks to the business enterprise as it does for other third- party stakeholders.*° A non-performance of the elements of due diligence either suggests that the business enterprise is unaware of the risks of its activities or that the business enterprise is not publicly communicating about its policies. 8.175.A business enterprise that has no clear human rights due diligence policy also has no idea what the risks are, which means it is likely that it is committing adverse human rights impacts.! A business enterprise that is aware of the impacts and harms its activities are producing on people’s human rights, but does not take steps to prevent, mitigate, or address them is 616 517 618 619 820 621 Joint Summary of the Amicus Curiae, supra note 50, p. 65. Principle 12 UNGP, supra note 583; Joint Summary of the Amicus Curiae, supra note 50, p. 64. Addo M., supra note 590, p. 6. Joint Summary of Amicus Curiae Briefs, supra note 50, p. 64. Addo, M., supra note 590, p. 7. Interpretative Guide, supra note 589, p. 65.