A/HRC/40/43 I. Introduction 1. The present report is submitted pursuant to Human Rights Council resolution 37/37. In that resolution, the Council requested the United Nations High Commissioner for Human Rights to report on the implementation of the resolution, in particular with reference to the recommendations contained in the reports of the independent commission of inquiry on the 2014 Gaza conflict, the independent international fact-finding mission to investigate the implications of the Israeli settlements on the civil, political economic, social and cultural rights of the Palestinian people throughout the Occupied Palestinian Territory, including East Jerusalem, and the United Nations Fact-Finding Mission on the Gaza Conflict. The report should be read in conjunction with recent relevant reports of the High Commissioner.1 2. In the report, the High Commissioner addresses issues related to accountability for alleged violations of international human rights law and international humanitarian law, including in connection with the 2014 escalation of hostilities in Gaza and within the scope of law enforcement operations in the Occupied Palestinian Territory. Pursuant to resolution 37/37, the report also addresses recent developments of relevance to ensuring accountability for international law violations, such as concerns about human rights defenders and civil society actors documenting violations and advocating for accountability by all duty bearers, as well as the responsibility of third States to ensure respect for international human rights law and international humanitarian law. 3. The High Commissioner recalls the obligation of Israel, as the occupying Power, to protect the population of the Occupied Palestinian Territory.2 She reiterates the call to both Israel and the State of Palestine to conduct prompt, impartial and independent investigations of all alleged violations of international human rights law and international humanitarian law and to make full use of technical assistance from the Office of the United Nations High Commissioner for Human Rights (OHCHR) to assist with the implementation of recommendations addressed to them. 3 With respect to the international community, the High Commissioner suggests that the Human Rights Council consider recommending to the General Assembly that it make use of its powers under Article 96 (a) of the Charter of the United Nations in order to specify how all parties can fulfil their obligations in implementing the recommendations reviewed in the report.4 Furthermore, in its resolution 37/37, the Council calls on all parties to cooperate fully with the preliminary examination of the International Criminal Court and with any subsequent investigation that may be opened.5 II. Update on accountability A. Accountability for the 2014 escalation of hostilities in Gaza 4. Over four years since the 2014 escalation of hostilities in Gaza, serious concerns persist with regard to the lack of accountability – by all parties to the conflict – for violations of international humanitarian law, including allegations of war crimes. Since the publication of the report of the independent commission of inquiry on the 2014 Gaza conflict, the Secretary-General and the High Commissioner have provided regular updates on the lack of progress in the implementation of the commission’s recommendations and 1 2 3 4 5 2 A/HRC/37/41 and A/HRC/35/19. A/HRC/34/38, para. 38. A/HRC/35/19, paras. 67, 69, 71 and 73. A/HRC/35/19, para. 75. See www.icc-cpi.int/itemsDocuments/181205-rep-otp-PE-ENG.pdf.