This report presents the findings and recommendations of a research project on security policies and practices relating to the Internet of Things (IoT) that was undertaken in 2022-23 by the UN Internet Governance Forum’s dynamic coalition on Internet Standards, Security and Safety (IS3C). The project’s aims were i) to gain a better understanding of how governments and regulators worldwide are developing policies that will strengthen the security of the Internet of Things (IoT); and ii) to identify policy approaches and best practices that could form the basis of recommendations that will lead to more consistent implementation of IoT security standards and practices worldwide.