A/HRC/14/42 68. An important step is identifying, mapping and preserving burial sites. With the passing of time, the movement away of persons with knowledge and the death of some of those with information, it becomes increasingly important to tackle this aspect of the missing. Information needs to be collected from different sources including from highranking officers, combatants and civilians who all may have information concerning burial sites. More effort needs to be made to encourage people to come forward with information about the missing, for example, using incentives or guarantees of anonymity. 69. International humanitarian law prohibits the despoliation and mutilation of the dead. All acts of mutilation and despoliation must be criminalized. It must be borne in mind that intentional mutilation may also be an element of concealing separate criminal offences which resulted in the death. Moreover, the act of mutilating or despoiling the dead can constitute the war crime of committing outrages upon personal dignity, in particular humiliating or degrading treatment as identified in article 8 (2) (b) (xxi) and article 8 (2) (c) (ii) of the Statute of the International Criminal Court for both types of armed conflict. 70. Criminal sanctions should also be established for the non-respect of burial sites and the desecration of graves. 71. Whenever there is a confirmed case of a death, the competent State authorities are obliged to undertake all necessary measures to recover the human remains. The remains should be returned to the family, if possible. For the families of missing persons, the return of the body for burial is often the first step towards achieving justice and for being able to start the mourning process. If it is not possible to return the remains, a proper burial should be ensured. Also, all necessary measures should be undertaken to ensure proper handling of the personal effects of the deceased. 72. The main responsibility for the proper handling of all the dead and for providing information to the families lies with the authorities and armed groups. 73. Thus, the process of revealing the fate of any missing person begins often with the exhumation and identification of their mortal remains. The exhumation of human remains constitutes part of the right to know the truth and helps establish the whereabouts of the disappeared. It also dignifies the victims, as the right to bury the dead and to carry out ceremonies for them according to each culture is inalienable for all human beings. 74. Exhumation serves several important purposes, including: recovery of the remains for physical examination and analysis for their identification; release of remains to relatives so as to facilitate funeral arrangements and emotional healing; documentation of injuries and other evidence for legal proceedings and to uncover human rights abuses; the search for clues that may assist in the historical reconstruction of events and revelations to create awareness; and acknowledgement that is necessary for healing and drawing lessons for the future of the community. Exhumations should be performed only with the proper authorizations and according to the conditions specified in law. 75. Authorities must ensure that the examination of human remains and their identification are undertaken by qualified and competent people. An authority competent to issue and deliver death certificates must be designated. 76. According to the ICRC, the procedures of exhumation and post-mortem examination should respect the following principles: (a) at all times, the dignity, honour, reputation and privacy of the deceased must be respected; (b) the known religious beliefs and opinions of the deceased and his or her relatives should be taken into consideration; (c) families should be kept informed of the decisions in relation to exhumations and post-mortem examinations, and the results of any such examination; (d) after post-mortem examination, the remains should be released to the family at the earliest time possible; (e) it is essential 14 GE.10-12433