costs onto others, market forces all but guarantee a disregard for human rights. Making the polluter pay is critical to changing course Summary Conclusions The Commission should look to numerous sources, including the UNGPs, tort law, and international human rights law, in assessing the responsibility of the Carbon Majors for the harms suffered by the people of the Philippines due to climate change. The Carbon Majors have long known that the use of their products substantially contribute to climate change, which, in turn, has significant impact on and adverse consequences for people, especially vulnerable populations. Moreover, the Carbon Majors knowingly advanced or promoted deliberately misleading information, casting doubt on the connection between fossil fuels and climate change, in order to deter regulation adversely impacting on their profits. As such, they should be seen as responsible for the harms in this instance. 74