WHEREAS, Meta's pattern of content moderation failures across conflict-affected and high-risk areas (CAHRAs), including in recent years in Myanmar and Tigray, demonstrates systemic issues requiring independent oversight, with the Palestinian case representing the most extensively documented example of potential platform complicity in human rights abuses; The United Nations Guiding Principles on Business and Human Rights (“UNGPs”) constitute the global authoritative framework outlining human rights responsibilities of states and businesses, and expectations are heightened for companies with business activities in CAHRAs. Companies are expected to take all reasonable steps to ensure their products and services are not used to violate human rights. To meet these obligations, companies should conduct human rights due diligence (“HRDD”) to identify, prevent, mitigate, and account for adverse human rights impacts, and to transparently report on the effectiveness of such HRDD. The Company has consistently failed to implement recommendations from independent investigations, such as the 2022 Business for Social Responsibility (BSR) report, which found Meta's actions "appear to have had an adverse human rights impact on the rights of Palestinian users to freedom of expression, freedom of assembly, political participation, and non- discrimination." Meta issued its final progress report on implementation of the BSR recommendations with insufficient tangible evidence of any actual action and progress made on many recommendations, and just weeks later, Human Rights Watch documented more than 1,000 instances of content removal and suppression of peaceful pro-Palestinian content from more than 60 countries between October and November 2023, with 1,049 of these cases involving content in support of Palestine while only one case involved content in support of Israel; Meta's platforms facilitate the spread of harmful content, including that which could be credibly construed as hate speech and genocidal rhetoric targeting Palestinians. Further, civil society testing has revealed that ads in support of genocidal action and ethnic cleansing were approved almost immediately, highlighting that Meta may not simply be passively condoning human rights violations, but actively profiting from them. Recent reporting states that Meta has complied with 94% of Israeli government removal requests, suppressing 90,000+ posts since October 7, 2023, indicating Meta may have helped a foreign state censor the spread of content about rights violations for which it was responsible. These continued connections to violations of international human rights standards in CAHRAs has drawn congressional interest and creates significant legal, regulatory, and reputational risks to shareholders.