A/HRC/44/44 solidarity towards marginalized groups who are connected transnationally by experiences of disentitlement that climate change compounds. V. Conclusions and recommendations for human rights-based reform 53. Given the existential threat posed by climate change and the negative human rights implications of the deficient progress made thus far to address many facets of the problem through cooperation, common but differentiated responsibilities and respective capabilities and the highest possible ambition for direct action (i.e., human rights-based international solidarity), it is imperative that States and other actors vastly strengthen their efforts to address the concerns raised in the present report. The Human Rights Council is very well positioned to facilitate that process. 54. In light of the topics discussed in the report, the Independent Expert makes the following recommendations: (a) All States, corporations and international organizations should take all necessary separate and joint steps towards achieving net-zero emissions by 2050, consistent with their highest possible ambitions to reduce emissions and the common objective of keeping the global temperature rise below 1.5°C under the Paris Agreement; (b) To that end, States, corporations and financial institutions, particularly the highest emitting States, in historical and contemporary terms, should consider ceasing to pursue the exploration of and new investments in fossil fuels as a matter of human rights-based international solidarity, since the shared carbon budget will be exceeded if already existing and proposed fossil fuel developments proceed; (c) States, corporations and financial institutions should cooperate to ensure that any transformation of the fossil fuel economy (which is imperative) does not perpetuate asymmetries between richer and poorer States and peoples. As countries phase down or even phase out their fossil fuel operations, wealthier countries should provide poorer countries that are less adaptable to the transition with support based on the right to development of the poorer States, and the social and economic rights of their people that are tied to energy systems; (d) States and corporations should cooperate to reform basic transnational norms of corporate governance to ensure that corporate decision-making prioritizes the protection of international human rights threatened by climate change over profits and other financial interests; (e) States should cooperate in good faith towards elaborating a treaty to regulate the activities of transnational corporations and other business enterprises under international human rights law to – in part – help correct the inability, or unwillingness, of States to regulate the contributions that such entities make to climate change as a result of their transnational organization and operations; (f) States should meet their obligations to provide financial and technological support to other States under the international climate regime, scale up these obligations as much as possible, and stipulate precise obligations where this level of precision is lacking, consistent with the principle of common but differentiated responsibilities and respective capabilities. In doing so, they should eliminate barriers that prevent developing countries, especially the poorest and most vulnerable among them, from accessing international climate finance and technologies, including barriers created by intellectual property rights regimes; (g) States should cooperate through the international climate regime and international human rights community, including through ILO, to guarantee access to justice in the context of climate change with respect to the following: (i) Rectifying loss and damage associated with the inequalities perpetuated by climate change, including by giving this agenda the same priority as 19

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