A/HRC/26/30 (b) Remove any restrictions or regulations that might place the media under political influence or compromise the vital role of the media as public watchdog; and take appropriate action, consistent with relevant human rights standards, to promote media diversity and prevent undue media dominance or concentration; (c) Put in place measures to ensure that all political candidates and parties have direct access to State-owned broadcast media services for specific times on an equal basis, which access is determined either on the basis of the previous performance of a given party or candidate or through a ballot process, and that they are treated fairly and equitably by those services; (d) Permanently assess the impact of private financing of political communication in the promotion of a plural debate; and consider adopting ceilings for donations to political campaigns in order to prevent financial imbalances from destabilizing the playing field and disproportionately limiting the participation of certain parties or candidates in political campaigns. B. Ensure transparency 82. The obligations to promote the enjoyment of the right to freedom of opinion and expression require that States guarantee the transparency of all aspects of political and electoral processes, and should particularly put in place measures to: (a) Enact regulations requiring the submission of periodic financial reports by parties, political organizations and candidates, entailing full disclosure of all resources collected, in monetary form or in kind, and their origin, and all expenditure, in order to promote public scrutiny and informed voting by citizens. Political finance reporting should be comprehensive, timely, available to the public, and subject to stringent sanctions for inadequate disclosure or timeliness; (b) Put in place measures to ensure that, in all circumstances, paid political advertising is identified as such and not disguised as news or editorial coverage, and that the origin of its financial backing is evident; (c) Ensure that the implementation of political financing regulations is overseen, monitored and enforced by the electoral authorities, the judiciary and other independent bodies; (d) Take measures to prevent those involved in criminal activity from using campaign financing as a means to gain political influence; (e) Promote transparency of media ownership, making public the identity of the owners and how it might reflect their persuasions or biases; (f) Ensure that there is sufficient transparency around the means and methodology of opinion polling; and consider prohibiting the dissemination of polling results 24 to 36 hours preceding voting. C. Ensure accountability 83. Accountability mechanisms are a crucial means of ensuring that regulatory frameworks are enforced and abuses of power are rectified. Impunity is a root cause of the lack of safety faced by journalists. In the context of promoting free expression during electoral processes, States should: 21