A/HRC/40/7 148.171 Implement safeguards to prevent the sexual exploitation and abuse of vulnerable persons and hold those responsible accountable (United States of America); 148.172 Investigate and punish those responsible for violations of human rights and international humanitarian law, for example attacks against schools, hospitals and protected persons, humanitarian actors and their organizations, and those who committed abductions of children, civilians and humanitarian actors (Argentina); 148.173 Investigate all reported cases of human rights violations by security forces, bring to justice suspected perpetrators, and ensure transparency, including by making public the report of the Presidential Panel to Review Compliance of the Armed Forces (Canada); 148.174 Continue the efforts to more effectively prevent human rights violations during the operations of its security forces and to bring all those suspected of criminal responsibility to justice (Republic of Korea); 148.175 Put in place effective mechanisms to investigate human rights violations committed by security forces, identify those responsible and bring them to justice (Switzerland); 148.176 Commit to releasing the findings from the Presidential Investigative Panel and the army-led Special Board of Inquiry and to holding perpetrators to account (Australia); 148.177 Make public the findings of the Presidential Investigative Panel, which investigated allegations of human rights violations by the military, to facilitate open analysis and scrutiny (United States of America); 148.178 Publish the reports about abuses committed by security forces and implement the recommendations, including the prosecution of those responsible for violence against civilians (Germany); 148.179 Make progress on investigating the military’s compliance with human rights obligations (New Zealand); 148.180 Regarding recurring intercommunal violence, undertake effective and impartial investigations into massacres, bringing those responsible to justice and ensuring redress for victims (New Zealand); 148.181 Enforce a comprehensive “handover protocol” to ensure that detained children are promptly transferred to child protection actors (United States of America); 148.182 Obey court orders for the release of Ibrahim and Zeenat El Zakzaky and hold accountable the perpetrators of the killing of 347 Islamic Movement in Nigeria members (United Kingdom of Great Britain and Northern Ireland); 148.183 Protect the rights to freedom of association, expression and peaceful assembly for all Nigerians, regardless of ethnicity, religion, sexual orientation or gender identity (Australia); 148.184 Protect and promote freedom of expression, association and peaceful assembly in order to create a safe and favourable environment for human rights defenders, journalists and civil society (Italy); 148.185 Ensure that the fundamental rights to freedom of association and peaceful assembly are respected and protected for all Nigerians without distinction of any kind and in accordance with the Constitution (Canada); 148.186 Ensure that the fundamental right to freedom of association and peaceful assembly is respected and protected for all Nigerians without distinction of any kind (Ireland); 19

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