A/HRC/39/54 Report of the Special Rapporteur on the negative impact of unilateral coercive measures on the enjoyment of human rights** Contents Page I. Introduction ................................................................................................................................... 3 II. Overview of the activities of the Special Rapporteur .................................................................... 3 III. Recent developments regarding the use of unilateral sanctions .................................................... 3 IV. The case for a draft United Nations declaration and guidelines on sanctions and human rights ... 5 V. Present issues of outstanding concern ........................................................................................... 7 A. The rise of comprehensive sanctions as economic warfare .................................................. 7 B. The reimposition of a comprehensive embargo on the Islamic Republic of Iran ................. 10 C. Sanctions on the Russian Federation and their economic and social consequences ............. 13 D. An escalation in sanctions measures ..................................................................................... 14 Conclusions and recommendations ............................................................................................... 16 Elements for a draft General Assembly declaration on unilateral coercive measures and the rule of law (updated) ......................................................................................... 18 VI. Annex ** The annex to the report is circulated as received, in the language of submission only. 2