A/HRC/31/52 establishment and implementation of procedures to provide such remedies, particularly with respect to measures supported by international finance mechanisms. 64. As explained above, the Special Rapporteur recognizes the complications inherent in determining whether contributions to climate change may constitute violations of human rights obligations. At the same time, he emphasizes that finding a human rights violation is not a prerequisite for addressing the damage suffered by those most vulnerable to climate change. He applauds the decision taken at the nineteenth session of the Conference of the Parties to establish the Warsaw International Mechanism for Loss and Damage, and he notes that article 8 of the Paris Agreement provides that the parties should enhance understanding, action and support with respect to loss and damage from climate change. Article 8 identifies areas of potential cooperation and facilitation, including early warning systems, emergency preparedness, risk insurance and resilience of communities, livelihoods and ecosystems. As the parties implement article 8, the Special Rapporteur urges them to incorporate a human rights perspective in identifying the types of loss and damage to be addressed. C. Substantive obligations 65. States have obligations to adopt legal and institutional frameworks that protect against, and respond to, environmental harm that may or does interfere with the enjoyment of human rights (see A/HRC/25/53, paras. 44-57). In principle, the content of the obligations of States to protect against environmental harm depends on the content of their duties with respect to the particular rights threatened by the harm. Nevertheless, despite the variety of rights that may be implicated, human rights bodies have reached similar conclusions. 66. They have made clear that these obligations apply to environmental harm caused by corporations and other private actors as well as by governmental entities. Specifically, in accordance with the Guiding Principles on Business and Human Rights, endorsed by the Human Rights Council in 2011, States are required to “protect against human rights abuse within their territory and/or jurisdiction by third parties, including business enterprises”, including by “taking appropriate steps to prevent, investigate, punish and redress such abuse through effective policies, legislation, regulations and adjudication” (see A/HRC/17/31, annex, principle 1). In accordance with the Guiding Principles, States also have an obligation to provide for remedies for human rights abuses caused by corporations, and corporations themselves have a responsibility to respect human rights. These three pillars of the normative framework for business and human rights apply to all environmental human rights abuses, including impairments of human rights in relation to climate change. 67. In applying their duty to protect against environmental harm that interferes with the enjoyment of human rights, States have discretion to strike a balance between environmental protection and other societal goals, such as economic development and the promotion of other human rights. But the balance struck cannot be unreasonable or result in unjustified, foreseeable infringements of human rights. In examining whether the balance is reasonable, a number of factors may be considered, including whether the level of environmental protection resulted from a decision-making process that satisfies the procedural obligations described above; whether it accords with national and international standards; whether it is not retrogressive; and whether it is non-discriminatory. Finally, States must implement and comply with the standards that they have adopted. The following sections explain how these norms apply to climate change, at the national and at the international levels. 16