Memorandum for the Petitioners |137 1. Acknowledge, in their statement of policy created under Principle 16, the effect of climate change on the exercise of human rights now and in the future; 2. Include climate change as a human rights issue in 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 products, drawing on human rights expertise; 4. Take appropriate action to mitigate the greenhouse gas emissions from their operations and products, which may (or may not) constitute a crucial relationship as defined in Principle 19, for some of respondent Carbon Majors; and 5. Track the effectiveness of their response by fully and adequately reporting on their total greenhouse gas emissions (including across the full life-cycle of their products), as well as proposed actions to mitigate their emissions into the future including appropriate emissions reduction targets, and diversification of energy sources. This should be transparently produced and documented, to fully comply with UNGP Principles 20-21.5” (Emphasis supplied) 8.194.If, however, the process fails, businesses should provide remediation, which can take various forms. A good corporate grievance mechanism must be accessible, predictable, transparent, rights compatible, and legitimate.“ equitable, human Under Principle 22 of the UNGPs, where business enterprises identify that they have caused or contributed to adverse impacts, they should provide for or cooperate in their remediation through legitimate processes.“ 8.195. Even with the best policies and practices, a business enterprise may cause or contribute to an adverse human rights impact that it has not foreseen or that was unpreventable. Business enterprises must be able to identify such a situation, whether through its human rights’ due diligence process or other means, as its responsibility to respect human rights entails active engagement in remediation, by itself or in cooperation with other actors.°° 42 Joint Summary of the Amicus Curiae, supra note 50, pp. 64-65. 63 Addo, M., supra note 590, p. 9. 644 Knox, J., TSN dated 27-28 September 2018, p. 110, supra note 511. 45 Ibid.