The adverse impacts of climate change and ocean acidification have harmed or increased the risk of harm to the Filipino people, on top of or in addition to the damage resulting from devastating natural disasters. These harms resulting from the impacts of climate change, including the risk of increased storm intensity, and ocean acidification affect the exercise and enjoyment of Filipinos’ human rights. Issue At the heart of this petition is the question of whether or not the Respondent Carbon Majors must account for—being the largest corporate contributors of greenhouse gases emissions and having so far failed to curb those emissions despite the companies’ knowledge of the harm caused, capacity to do so, and potential involvement in activities that have been or may be undermining climate science and action—the human rights implications of climate change and ocean acidification. Discussion Petitioners assert that the investor-owned Carbon Majors must be held to account. We cite the following as grounds for this assertion: 1. The corporate responsibility to respect human rights is articulated in the UN Guiding Principles on Business and Human Rights,57 which reflect norms and standards on the responsibility of corporate actors. The Guiding Principles explicitly call on companies to respect human rights. As stated in the Guiding Principles, corporate responsibility to 58 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 57 Guiding Principles, supra note 24. ! ! ! ! ! 29 !