A/HRC/26/30 political candidates. Many States also require the disclosure of expenditure reports of parties and candidates, 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. 65. Political finance is a key concern when protecting and promoting the freedom of opinion and expression in electoral and political processes are being considered. Restraining campaign spending and creating an equal playing field for political parties and candidates are key to ensuring that citizens have access to a diverse range of opinions and political choices. At the same time, the provision of financial support to a political party may in itself be an act of political expression. A careful balance must therefore be struck by each State, reflecting local political values and legal frameworks, while at the same time conforming with international human rights norms. This would require, at a minimum, that States ensure that there is independent monitoring and oversight of political financing, and that every effort is made to ensure that organized crime is prohibited from using campaign financing as a means to gain political influence. 2. Media ownership and influence 66. An essential area of transparency during electoral processes relates to the ownership of, and influence exerted over, the media. The increasing consolidation of media outlets in the hands of fewer and fewer companies is of serious concern in the context of political communication. Given the critical public service role played by the media, this monopolization undermines diversity of opinion, raises the risk that information will be controlled or censored, and creates opportunities for bribery, manipulation or exploitation by powerful political or social groups. Furthermore, with increasing frequency, national media sources are, in part or in full, foreign owned. While foreign ownership of media outlets does not in itself undermine the ability of media sources to promote freedom of opinion and expression, it obfuscates the influence structures and may create mistrust in the voting public. 67. Transparency of media ownership enables readers, viewers and voters to understand the structures of influence that underpin the campaign, advertising and editorial content that so often determine their political choices. States should find a way, either through regulatory policy or industry-led self-regulation processes, to promote greater transparency in media ownership and influence. The public has a right to know the identities of the corporate entities and individuals that influence the media sources upon which it relies for information during electoral processes. However, the requirement for transparency of private media ownership should not be used as a means of de facto media licensing. 68. States should ensure that, in addition to promoting diversity of media ownership and making financing and influence structures transparent, they educate the public about the importance of understanding how media outlets are financed, and encourage critical thinking about how editorial content is developed and how it might reflect the persuasions or biases of media owners. C. Advancing accountability 69. The only way for States to ensure that freedom of opinion and expression is freely enjoyed and protected during electoral processes is to ensure that mechanisms are in place to monitor, record, address and provide redress for violations of free expression rights. 18