EXECUTIVE SUMMARY constituent elements – such as illegal access, data interference and forgery, in the case of identity offences. A number of content-related offences, particularly those concerning child pornography, show widespread criminalization. Differences arise however regarding the definition of ‘child’, limitations in relation to ‘visual’ material or exclusion of simulated material, and acts covered. Although the vast majority of countries, for instance, cover production and distribution of child pornography, criminalization of possession and access shows greater variation. For computer-related copyright and trademark infringement, countries most usually reported the application of general criminal offences for acts committed wilfully and on a commercial scale. The increasing use of social media and user-generated internet content has resulted in regulatory responses from governments, including the use of criminal law, and calls for respect for rights to freedom of expression. Responding countries report varying boundaries to expression, including with respect to defamation, contempt, threats, incitement to hatred, insult to religious feelings, obscene material, and undermining the state. The socio-cultural element of some limitations is reflected not only in national law, but also in multilateral instruments. Some regional cybercrime instruments, for example, contain broad offences regarding the violation of public morals, pornographic material, and religious or family principles or values. International human rights law acts both as a sword and a shield, requiring criminalization of (limited) extreme forms of expression, while protecting other forms. Some prohibitions on freedom of expression, including incitement to genocide, hatred constituting incitement to discrimination, hostility or violence, incitement to terrorism, and propaganda for war, are therefore required for States that are party to relevant international human rights instruments. For others, the ‘margin of appreciation’ allows leeway to countries in determining the boundaries of acceptable expression in line with their own cultures and legal traditions. Nonetheless, international human rights law will intervene at a certain point. Penal laws on defamation, disrespect for authority, and insult, for example, that apply to online expressions will face a high threshold of demonstrating that the measures are proportionate, appropriate, and the least intrusive possible. Where content is illegal in one country, but legal to produce and disseminate in another, States will need to focus criminal justice responses on persons accessing content within the national jurisdiction, rather than on content produced outside of the country. Law enforcement and investigations Over 90 per cent of responding countries report that cybercrime acts most frequently come to the attention of law enforcement authorities through reports by individual or corporate victims. Responding countries estimate that the proportion of actual cybercrime victimization reported to the police ranges upwards from 1 per cent. One global private sector survey suggests that 80 per cent of individual victims of core cybercrime do not report the crime to the police. Underreporting derives from a lack of awareness of victimization and of reporting mechanisms, victim shame and embarrassment, and perceived reputation risks for corporations. Authorities in all regions of the world highlighted initiatives for increasing reporting, including online and hotline reporting systems, public awareness campaigns, private sector liaison, and enhanced police outreach and information sharing. An incident-driven response to cybercrime must, however, be accompanied by medium and long-term tactical investigations that focus on crime markets and criminal scheme architects. Law enforcement authorities in developed countries are engaged in this area, including through undercover units targeting offenders on social networking sites, chat rooms, and instant messaging and P2P services. Challenges in the investigation of cybercrime arise from criminal innovations by offenders, difficulties in accessing electronic evidence, and from internal resource, capacity and xxi