operations, products or services by its business relationships.”77 Further, this process should be on-going and involve meaningful consultation with potentially affected groups and other relevant stakeholders.78 Inconsistent with the requirement of due diligence in corporate responsibility, these companies are making long-term investments based on a scenario in which global consumption of fossil fuels continues to grow, thus warming the earth to levels that will lead to dangerous anthropogenic interference with the climate system resulting in human rights impacts. For example, Exxon publicly dismissed a “low carbon” scenario—stabilization of the global temperature increase to not exceed 2 degrees Celsius by 2100—and continues to invest its resources contrary to the 2 degrees goal.79 Similarly, according to Energy Transition Advisors and the Carbon Tracker Initiative, Shell is making its projections based on a scenario that puts the world on a pathway for a temperature rise of roughly 6 degrees Celsius.80 The Carbon Majors are ignoring the science and the harms related to the combustion and use of the coal, oil and gas that they produce. The companies have the technical and financial capability to prevent the harm. As a means to comply with the requirements of identifying, preventing, mitigating, and accounting for adverse human rights impacts, it is important that immediate steps are taken by the companies to eliminate the risk of further human rights infringements. 4. The groundbreaking Carbon Majors data makes it feasible to assign responsibility to the Carbon Majors collectively and individually for human rights impacts resulting from climate change and ocean acidification. The Carbon Majors Study “represents an important milestone in establishing legal accountability for climate change impacts.”81 According to the Center for International Environmental Law: By tracing industrial CO2 emissions to their underlying source, and to a small group of companies and entities whose actions have made a measurable, demonstrable and historically important contribution to global warming, this research demonstrates one                                                                                                                         77 Guiding Principles, supra note 25, principle 17(a), page 17. Guiding Principles, supra note 25, principles 17 and 18, page 17-19. 79 ExxonMobil, Energy and Carbon – Managing the Risks, Mar. 31, 2014, http://cdn.exxonmobil.com/~/media/global/files/other/2014/report---energy-and-carbon---managing-the-risks.pdf (last accessed June 16, 2015). 80 Energy Transition Advisors and Carbon Tracker Initiative, Responding to Shell: An Analytical Perspective, June 2014, http://www.carbontracker.org/wp-content/uploads/2014/09/CTI-Shell-Response-Final-030714-Full2.pdf, at 4.. 81 The Center for International Environmental Law, CIEL Reaction to Carbon Majors Report, Nov. 22, 2013, http://www.ciel.org/Climate_Change/CarbonMajors_22Nov2013.html (last accessed June 16, 2015). 78             22