Memorandum for the Petitioners 1132 impairing, infringing, abusing, and/or violating people’s human rights in contradiction with the UNGPs. 8. 176. The general responsibility of business enterprises is to prevent adverse human rights harm resulting from climate impacts by undertaking due diligence to assess and understand the known and foreseeable emerging risks. 8.177. In particular, due diligence requires the business enterprises to: r 1. Assess the actual and potential impacts of business activities on human rights; 2. Act on the findings of the assessment, including, but not limited to, integrating appropriate measures to address impacts into company policies and practices; and 3. Communicate to the outside world about the due diligence process and results.622 8.178. To meet their corporate human rights responsibilities, business enterprises must know and show, meaning they must assess the risks and impacts of its activities on human rights and publicly disclose this information and the measures taken 623 Importantly, effective due diligence must assess the foreseeable human rights impact which should be tracked across the entire business operations products or services by their business relationship, and any lessons learned should be incorporated into the enterprise’s policies.624 , r 8.179. In the climate context, this means that business enterprises must avoid causing adverse human rights harms or contributing to such adverse human rights harms that result from climate impacts. They must also seek to prevent or mitigate such adverse human rights harms when their activities are linked to the harms arising from climate change,625 The level of contribution to climate change does not change the responsibilities of businesses to respect human rights.626 8.180. The inescapable conclusion is that respondent Carbon Majors are not conducting due diligence that meets the reasonable standards expected of them to comply with their responsibility to respect human rights in the context of climate change. This has been demonstrated by the respondent Carbon Majors’ past and current actions and/or inactions, which are not CIEL Amicus Brief , supra note 47, p. 10. Addo M., supra note 590, pp. 7-9; Principle 17 UNGP, supra note 583. 624 Ibid. 625 Principle 13 UNGP, supra note 583 ; Addo , M. supra note 590, p. 6. 626 Principle 14 UNGP, supra note 583; Addo, M. supra note 590, p. 6. 622 623