Westmoreland Coal Company effectuated the sale of substantially all its assets to Westmoreland Mining LLC.293 “Concerns regarding climate change are, in many of the jurisdictions in which we operate, leading to increasing interest and in some cases enactment of, laws and regulations governing greenhouse gas emissions, which affect the end-users of coal and could reduce the demand for coal as a fuel source and cause the volume of our sales and/or the prices we receive to decline. These laws and regulations also have imposed, and will continue to impose, costs directly on us. GHG emissions have increasingly become the subject of international, national, state, provincial and local attention. Coal-fired power plants can generate large amounts of GHG emissions. Accordingly, legislation or regulation intended to limit GHGs will likely indirectly affect our coal operations by limiting our customers’ demand for our products or reducing the prices we can obtain, and also may directly affect our own power operations.”294 “Regulatory authorities can enforce these and other environmental laws through administrative orders to control, prevent or stop a certain activity; administrative penalties for violating certain environmental laws; and judicial proceedings. If environmental regulatory burdens continue to increase for our Canadian customers, as a result of policy changes or increased regulatory reform relating to the substances reported, it could potentially affect customer operations and demand for coal.”295 Statements on Human Rights As of 13 April 2019, Westmoreland Mining LLC (formerly Westmoreland Coal Company) has not published statements referring to human rights in its website or the annual report quoted above. Westmoreland Coal Co. (2017), Annual Report, p. 43, available at https://www.sec.gov/Archives/edgar/data/106455/000010645518000028/wlb201710-k.htm (last accessed on 12 September 2019). 294 Ibid. 295 Id., p. 46. 293 Annex D: Corporate Statements on Climate Change and Human Rights | 77

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