Respondents argue that there is no corporate liability under international law for the human rights violations alleged by Petitioners, including torture, extrajudicial executions, and crimes against humanity. In support of this argument, Respondents place significant reliance on one sentence in a 2007 report to the UN by the [former Special Representative of the United Nations Secretary General on the issue of human rights and transnational corporations and other business enterprises (“SRSG”)]. However, Respondents do not accurately represent the SRSG’s views and findings. In fact, the SRSG concluded that corporations may have direct responsibilities under international law for committing international crimes, including crimes against humanity, torture, genocide, and slavery…[T]he SRSG was also required to examine the closely related issues of extraterritorial jurisdiction and international criminal law standards on complicity. Since the relevance of the SRSG’s mandate as a whole has been placed before the Court by Petitioners and Respondents and by various amici, this brief also clarifies the SRSG’s conclusions on these related issues.