Memorandum for the Petitioners | 153 indirect GHG emissions and actions and inactions with respect to climate science, actions, and solutions;714 e) In accordance with the UNGPs, communites affected by climate change are key stakeholders for business human rights due diligence;715 f) In order to comply with the responsibility to respect and protect human rights, the respondent Carbon Majors must take all steps to i) mitigate all climate pollution from their products and operations; ii ) remediate climate harm, including paying for loss and damage in the Philippines; and iii) fund climate preparedness efforts in the Philippines; A. 6.1. Mitigation r g) Since the human rights of Filipinos are already impaired at current levels of warming, the full enjoyment of human rights requires the respondent Carbon Majors to take measures that will contribute to not only meeting, but exceeding, the targets set out in the Paris Agreement .716 The respondents should be aware that aligning with less stringent standards, such as 2°C and 1.5°C, “would deny all Filipinos the opportunity to fully vindicate their fundamental rights in the context of climate change;”717 h) The respondents must take responsibility for the actual, real emissions from its products and operations, and not the company’s “net carbon footprint;”718 i) The respondents have a responsibility to begin conducting a just and managed decline of the fossil fuel industry that r Id. p. 63-65. Joint Summary of the Amicus Curiae, supra note 50, p. 64-65. 716 As shown in the IPCC 1 .5 SR and IPCC SRCCL, while there is no safe level of warming, significant harms would result even with limiting temperature rise at 1.5C warming, and precautionary principles demands that preventative action to keep temperature to a much lower threshold, as current levels of warming already impact Filipino’s human rights. Our Children’s Trust recommends that Honorable Commission “clearly state the scientific standard States and Carbon Majors must meet to protect public trust and fundamental human rights: reduce dangerous levels of atmospheric C02 to below 350 ppm by 2100 in order to limit the long-term average global temperature increase to less than 1 °C above preindustrial temperatures. Adopting less stringent standards, such as those contained within the Paris Agreement, would deny all Filipinos the opportunity to fully vindicate their fundamental rights in the context of climate change, Joint Summary of the Amicus Curiae, supra note 50, p. 55. 717 Our Children’s Trust, Joint Summary of the Amicus Curiae, supra note 50, p. 77. 718 Muttitt, G. (2019), Shell Emissions Still Going Up Despite Accounting Device, supra note 611. 714 , 7 5