"I agree bishops need to be made responsible, but if canon law is to have any respectability as a legal system, they can only be held accountable for breaching canon law as Niensted etc were. But a bishop cannot be held accountable for observing the pontifical secret in jurisdictions where there is no applicable reporting law. This is where Francis talks the talk but does not do what is required to create a system of accountability for covering up child sexual abuse."

Here is where I disagree with you. I urge you to lose any respect you have for Canon Law due to the requirement to cover up crimes against children. Your point of view implies that most Bishops will not be punished. Enabling Bishops should be charged with something related to what they do, which is deceit: saying good things in public but concealing pedophilia crimes in private.