prevent attacks on or harassment of human rights defenders, ensure independent and effective investigation of such acts and to hold those responsible accountable through administrative measures and/or criminal proceedings”.94 Similarly, the UNGA has called on states “to exercise due diligence in preventing violations and abuses against human rights defenders, including through practical steps to prevent threats, harassment and violence against women human rights defenders, who face particular risks, and in combating impunity by ensuring that those responsible for violations and abuses […] are promptly brought to justice through impartial investigations”.95 Impunity and effective remedies 69. The UNGA has repeatedly called on states to take appropriate measures to end impunity for attacks, threats and acts of intimidation committed by state and non-state actors against human rights defenders.96 However, investigations into threats and violence against human rights defenders are often insufficient to identify the perpetrators, while prosecutions – if initiated – often fail to bring those responsible to justice. According to the UN Special Rapporteur on the situation of human rights defenders, one of the major and systematic concerns raised during her mandate in relation to violations against human rights defenders is the question of impunity.97 70. In a number of OSCE participating States, human rights defenders report that com- plaints of abuses are not taken seriously, threats against them are underestimated or there is a general unwillingness to conduct thorough investigations into such allegations. Sometimes this is due to a lack of capacity of law enforcement officers to respond to threats and attacks against human rights defenders or a lack of appreciation of the severity of the risks and abuses to which human rights defenders are exposed. Sometimes it is due to the direct involvement of public officials in such acts or their tacit support for those responsible and/or their motives or ideology. Even when investigations are conducted and lead to prosecutions, they are often protracted or directed only against those who have carried out those acts, without bringing those who order attacks against human rights defenders to justice. All too often, prosecutions fail to bring those responsible to justice, or else result in lenient penalties or even acquittals being issued to the perpetrators. 71. As set out in Article 9(5) of the UN Declaration on Human Rights Defenders, states have a duty to “conduct a prompt and impartial investigation or ensure that an inquiry takes place whenever there is reasonable ground to believe that a violation 94  “Declaration of the Committee of Ministers on Council of Europe action to improve the protection of ­human rights defenders and promote their activities”, 6 February 2008, para. 2(iv). 95  See UNGA Resolution A/RES/68/181, para. 9 96  See UNGA Resolution A/RES/66/164, para. 8. See also previous UNGA Resolutions A/RES/64/163, A/RES/62/152, A/RES/60/161 and A/RES/59/192. 97  See the report of the UN Special Rapporteur on the situation of human rights defenders A/HRC/25/55, 23 December 2013, para. 73. 46 Guidelines on the Protection of Human Rights Defenders