The human rights impacts of climate change are already occurring and are falling disproportionately on the most vulnerable sectors of society – children, the elderly, Indigenous communities across the world, Pacific Island populations and others in low-lying coastal areas, people with disabilities and those living in poverty.  This guide produced in partnership with KPMG supports investors to understand their responsibilities and embrace the opportunities presented by this challenge, by focusing on the risk to people and applying a human rights lens to climate risk assessments.