A/72/365 intent, the content and form, the extent of the speech act and the likelihood, or imminence of inciting hatred. 59. This comprehensive toolbox forms a complementary and cohesive global strategy for combating the advocacy of national, racial or religious hatred constituting incitement to hostility, discrimination or violence. It provides the space for States to adapt recommendations to local contexts and needs, while adhering to universally applicable human rights standards. D. New tools and processes 60. The Special Rapporteur notes that the Beirut Declaration and its 18 commitments on “Faith for Rights”, launched in March 2017, and the Plan of Action for Religious Leaders and Actors to Prevent Incitement to Violence that Could Lead to Atrocity Crimes (Fez Plan of Action), launched in July 2017, are also important opportunities for advancing respect for freedom of religion and societal tolerance. It is imperative, therefore, that States redouble their focus and efforts towards putting those tools to use in the face of the growing threat of religious intolerance. V. Assessment of implementation through United Nations human rights mechanisms 61. Existing mechanisms for improving accountability and evaluating the impact of initiatives in combating religious hatred and intolerance are either underutilized or lack the necessary resources or mandate to be effective. Human rights mechanisms, such as the special procedures, which are designed to regularly monitor and report on the status of human rights impleme ntation and compliance through, for example, country visits, should be used more. So, too, should other reporting and review mechanisms, such as the treaty bodies, the universal periodic review and OHCHR-facilitated reporting process for the implementation of resolution 16/18. 62. Human rights indicators for assessing the degree to which human rights are respected, protected and fulfilled in the area of combating discrimination and violence against persons based on religion or belief and protecting the rig ht to freedom of religion or belief are lacking and should be developed. Furthermore, accurate data are necessary for combating hate crimes. The need to develop common data standards for the collection of reliable statistics on hate crimes, for example, is crucial to understanding the nature of those offences, supporting the victims and initiating workable policies to prevent future crimes from occurring. A. Implementation of resolution 16/18 63. Under resolution 16/18, States are required to report on their implementation efforts through OHCHR. State engagement with this implementation mechanism has been quite limited. States have so far submitted information to the Human Rights Council and the General Assembly during eight reporting periods, schedule d from December 2011 to March 2017 (see table 1). Just 74 of 193 United Nations Member States, or 38 per cent, reported on their efforts to implement the resolution during these reporting periods. 64. An average of 19, or less than 10 per cent, of the Member States reported on their efforts biannually during the past five and a half years. It should also be noted that an average of 63 per cent of respondents reporting during the seven reporting 17-14822 17/24