A/HRC/RES/40/3 15. Recognizes that the Declaration of Principles adopted at the first phase of the World Summit on the Information Society, held in Geneva in December 2003, strongly urges States to avoid and refrain from any unilateral measure in building the information society; 16. Stresses the need for an independent mechanism of the United Nations human rights machinery for the victims of unilateral coercive measures to address the issues of remedies and redress, with a view to promoting accountability and reparations; 17. Urges all special rapporteurs and existing thematic mechanisms of the Human Rights Council in the field of economic, social and cultural rights to pay due attention, within the scope of their respective mandates, to the negative impact and consequences of unilateral coercive measures and to cooperate with the Special Rapporteur on the negative impact of unilateral coercive measures on the enjoyment of human rights in fulfilling his mandate; 18. Recognizes the importance of the quantitative and qualitative documentation of the negative impact associated with the application of unilateral coercive measures in the context of ensuring the accountability of those responsible for human rights violations resulting from the application of unilateral coercive measures against any State; 19. Acknowledges the need to ensure that all relevant United Nations human rights treaty bodies and subsidiary organs of the Human Rights Council mainstream the issue of the negative impact of unilateral coercive measures on the enjoyment of human rights and perform specific activities, such as during the review of periodic reports submitted by States to such bodies and under the universal periodic review; 20. Decides to give due consideration to the issue of the negative impact of unilateral coercive measures on human rights in its task concerning the implementation of the right to development; 21. Welcomes the report of the Special Rapporteur on the negative impact of unilateral coercive measures on the enjoyment of human rights; 2 22. Requests the Special Rapporteur on the negative impact of unilateral coercive measures on the enjoyment of human rights to continue his work on identifying and proposing concrete measures to ensure the removal of unilateral coercive measures affecting the enjoyment of human rights of victims, and to focus on the resources and compensation necessary to promote accountability and reparations for victims in his next reports to the Human Rights Council and to the General Assembly; 23. Also requests the Special Rapporteur, taking into account the views of Member States, to continue his work on identifying a set of elements to be considered, as appropriate, in the preparation of a draft United Nations declaration on the negative impact of unilateral coercive measures on the enjoyment of human rights, and to submit those elements to the Human Rights Council in his next report; 24. Calls upon all States to cooperate with and assist the Special Rapporteur in the performance of his tasks, and to provide all necessary information requested by him; 25. Requests the Secretary-General to provide the assistance necessary to the Special Rapporteur to fulfil his mandate effectively, in particular by placing adequate human and material resources at his disposal; 26. Recognizes the importance of the role of the Office of the United Nations High Commissioner in addressing the challenges arising from unilateral coercive measures and their negative impact on the human rights of peoples and individuals who wish to realize their economic and social rights, including the right to development; 27. Requests the Office of the High Commissioner to organize a biennial panel discussion, in accordance with Human Rights Council resolution 27/21 of 26 September 2014, entitled “The way forward to a United Nations declaration on the negative impact of 2 A/HRC/39/54. 5

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