The U.S. Alien Tort Statute (ATS)…has become an essential statute in protecting human rights against abuses, committed both by individuals and corporations…This law is currently being contested in a case before the U.S. Supreme Court, Kiobel v. Royal Dutch Petroleum (Shell)…The U.S. Supreme Court will be considering the ramifications of allowing foreign incidents to be brought to trial in the U.S. courts. Shell and the U.S. Chamber of Commerce…have returned to a long discredited argument: requiring corporate accountability decreases investment. There is no empirical evidence that in the years since the ATS was first used to address corporations, it has decreased investments in the U.S. or abroad…We are investors and investment managers representing $548 billion in assets under management and we support international legal frameworks, including the U.S. Alien Tort Statute (ATS), to protect human rights.