A/HRC/36/44 unilateral coercive measures, States are urged to comply during that transition period with universally accepted rules of behaviour, called for by international law and international human rights law, aiming at the mitigation of the adverse human rights impacts of unilateral sanctions. These basic principles and rules of behaviour are set out in detail in the elements for a draft declaration on unilateral coercive measures and the rule of law contained in appendix II of the annex to the present report. The rules of behaviour advocated include, inter alia, the obligation to conduct a transparent human rights assessment of coercive measures, to monitor on a regular basis the effects of implementation of the measures, to ensure effective exemptions for satisfying basic human rights and essential humanitarian needs, and to guarantee due process and the availability to victims of judicial review for obtaining remedies and redress. 51. The other proposal put forward by the Special Rapporteur, i.e. the establishment of a United Nations register of unilateral sanctions likely to have a human rights impact, is a simple, practical, viable and fair means to ensure transparency in the implementation of sanctions during the transition period. This transparency will be helpful to the Security Council, civil society organizations and the business sector. The Special Rapporteur believes that such a mechanism could be agreed and established and begin operations in the very near future. 52. The Special Rapporteur must strongly emphasize the paradoxical fact that the same countries which apply unilateral sanctions with extraterritorial reach and effects are the same ones which generally oppose the recognition of the extraterritorial character of State obligations assumed under the Covenants, in particular the International Covenant on Economic, Social and Cultural Rights. He concurs with the view of the Committee on Economic, Social and Cultural Rights that, as a matter of law and logic, the imposition of sanctions on a third country entails at least partial responsibility of the targeting State for the situation within the targeted country, which in turn implies the legal responsibility also of the targeting State to protect, extraterritorially, the human rights of the affected population, especially their fundamental economic, social and cultural rights. The Special Rapporteur therefore calls for a solemn reiteration, in the form of a declaration on unilateral coercive measures and the rule of law, of the basic principle that unilateral coercive measures involving extraterritorial application of domestic measures are unlawful under international law. He trusts that such condemnation of extraterritorial measures as unlawful reflects the understanding of most countries of the world, irrespective of their legal systems. 53. The Special Rapporteur also calls for an explicit recognition of the basic principle of the extraterritorial character of the human rights obligations of States in cases of imposition of sanctions on third countries; such action entails the legal accountability of targeting States for measures affecting negatively the enjoyment of human rights of the affected populations. 54. Finally, the Special Rapporteur wishes to reiterate that the establishment of an ad hoc compensation commission under the United Nations for victims of unilateral coercive measures is a viable option to ensure accountability and the availability of remedies and redress while gaps still remain in domestic and international mechanisms for the judicial review of unilateral sanctions. 14