and impartial investigation125 in which all possible lines of inquiry have been explored in a bid to identify the perpetrators of the crime with a view to their subsequent prosecution and punishment.126 115. Furthermore, as part of the requisite due diligence in investigating violations of the rights of human rights defenders, the investigating authority should take into account the work of the defender attacked in order to identify which interests could have been harmed in the pursuit of that work in order, thus, to establish lines of inquiry and theories for the crime.127 The Commission has further pointed out that the fact that the sources of the attacks may not have been State agents does not exempt the State from its obligations to protect the lives and personal integrity of trade union leaders.128 116. In its most recent report on the human rights situation in Guatemala, the IACHR continued to record the occurrence of murders of trade unionists.129 The Commission pointed out that the State has an obligation to open lines of inquiry that take into account whether or not such acts were committed on account of their activities as trade unionists.130 117. The IACHR takes note of Mr. Gómez's activities relating to his work as Secretary of Finance of the RCA Assembly Plant's Workers Union. In particular, the Commission observes that, at the time of his disappearance and subsequent murder, filed a complaint with the RCA Assembly Plant for the allegedly arbitrary dismissal of 70 people. In connection with that complaint and subsequent meetings with that company, and because of the position he held, Mr. Gómez played a very prominent part. 118. In the instant case, the Commission notes that the only steps taken in the early months of the investigation were the summonsing of i) Gustavo Cardona, the last person to see Mr. Gómez alive; and ii) the two (Korean) owners of the Assembly Plant. The IACD observes that those persons did not initially appear in response to those summons and that there is no evidence that the State took any steps to ensure that they did so. The IACHR underscore the fact that those irregularities were highlighted by the Human Rights Office of the Archdiocese of Guatemala. 119. Likewise, the IACHR notes that four months after the start of the criminal investigation, without any evidence of additional inquiries, the National Police issued a report pointing to the two owners of the Assembly Plan as the alleged instigators. Despite that, the Commission notes that no steps were taken to locate them and ensure that they would appear and participate in the proceedings. The IACHR notes that the State has justified its failure to act by pointing out that it is presumed that both individuals have fled the country. 120. That same police report also identified Gustavo Cardona -- later identified under another name -- as the alleged perpetrator of the facts "because he failed to appear and make a statement when summoned, " with no indication of any other grounds that had led the Police to that conclusion. The IACHR observes that later on a statement was taken from Mr. Cardona, who reported circumstances in which Mr. Gómez had been beaten and taken away by unknown individuals, without there being any follow-up to the information provided by this declarant. 125 IACHR. Report No. 51/13. Case 12.551. Paloma Angélica Escobar Ledezma et al. Merits (Publication). Mexico. par. 82. 126 IACHR, Report No. 111/09, Case 11.324, Merits, Narciso González Medina, Dominican Republic, November 10, 2009, par. 240. 127 IACHR, Report No. 56/12, Merits, Florentín Gudiel Ramos, Makrina Gudiel Álvarez et al., Guatemala, March 21, 2012, par. 126. See also IACHR, Second Report on the Situation of Human Rights Defenders in the Americas, December 31, 2011, par. 236. 128 IACHR, Second Report on the Situation of Human Rights Defenders in the Americas, par. 268. 129 IACHR, Situation of Human Rights in Guatemala., December 31, 2015, par. 231. 130 IACHR, Situation of Human Rights in Guatemala., December 31, 2015, par. 231. 21