85 operational principles of the UNGP-BHR in the context of climate change, business enterprises must: 1. Acknowledge, in their statement of policy created under Principle 16, the effect of climate change on the enjoyment of human rights; 2. Include climate change as an element of human rights due diligence undertaken in accordance with Principle 17; 3. Identify and assess the specific human rights impacts of climate change arising from their operations and product; 4. Take appropriate action to mitigate the greenhouse gas emissions from their operations and products, as defined in Principle 19; and 5. Track the effectiveness of their measures and adequately report on their total greenhouse gas emissions (including across the full life-cycle of their products). Actions to mitigate the emissions in the future, including appropriate emissions reduction targets and diversification of energy sources must, also be reported. The process should be transparent and documented to fully comply with UNGP-BHR Principles 20-21.416 Further, following Principle 22, when, through the conduct of human rights due diligence, a business enterprise is discovered to have caused or contributed to an adverse climate-related human rights impact, a remediation mechanism or process which is accessible, predictable, transparent, and legitimate must be made available. This may be through internal remediation mechanisms or other legal processes. 2. Corporate Financial Disclosure Requirements The UNGP Reporting Framework of “knowing and showing” human rights due diligence requirements must comply with the highest standards of transparency. Transparency in financial reporting will allow shareholders, investors, and other stakeholders to engage companies to mitigate adverse impacts on human rights and the climate system. 416 Joint Summary of Amicus Curiae, supra note 61.