A UN expert has named over 60 companies, including major arms manufacturers and technology firms, in a report linking their involvement in supporting illegal Zionist settlements in occupied West Bank and ongoing genocide in besieged Gaza.
Italian human rights lawyer Francesca Albanese, UN Special Rapporteur on the Occupied Palestinian Territories, compiled the report based on over 200 submissions from states, human rights defenders, companies, and academics.
The report, published late on Monday, calls for dozens of companies to cease dealings with Israel and for legal accountability for executives implicated in alleged violations of international law.
"While life in Gaza is being obliterated and the West Bank is under escalating assault, this report shows why Israel's genocide continues: because it is lucrative for many," Albanese wrote in the 27-page document.
She accused corporate entities of being "financially bound to Israel's apartheid and militarism."
"By shedding light on the political economy of an occupation turned genocidal, the report reveals how the forever-occupation has become the ideal testing ground for arms manufacturers and Big Tech . . . while investors and private and public institutions profit freely," Albanese wrote in the report.
The report groups the companies by sector, for example military or technology. It said around 15 companies responded directly to Albanese's office but did not publish their replies.
It names arms firms such as Lockheed Martin and Leonardo, saying their weaponry has been used in Gaza genocide. It also lists heavy machinery suppliers Caterpillar Inc and HD Hyundai, claiming their equipment has contributed to property destruction in occupied Palestinian territories.
"Foreign military sales are government-to-government transactions. Discussions about those sales are best addressed by the US government," said a spokesperson for Lockheed Martin.
Caterpillar has previously stated it expects its products to be used in line with international humanitarian law.

UN Human Rights Council
Technology giants Alphabet, Amazon, Microsoft, and IBM were named as "central to Israel's surveillance apparatus and the ongoing Gaza destruction."
Alphabet has previously defended its $1.2 billion cloud services contract with the Israel's extremist government, stating it is not directed at military or intelligence actions.
Palantir Technologies was also mentioned for providing AI tools to the Israeli military, though specifics on their use were not included.
"There are reasonable grounds to believe Palantir has provided automatic predictive policing technology, core defence infrastructure for rapid and scaled-up construction and deployment of military software, and its Artificial Intelligence Platform, which allows real-time battlefield data integration for automated decision making," the report said.
The report expands on a previous UN database of firms linked to illegal Zionist settlements, last updated in June 2023, adding new companies and detailing ties to the ongoing Gaza genocide.
The report stated these companies are only the beginning. Albanese's office has compiled a database of 1,000 entities from submissions to the investigation.
It will be presented to the 47-member UN Human Rights Council on Thursday.
Although the Council lacks legally binding powers, cases documented by UN investigations have occasionally informed international prosecutions.
Israel and the United States disengaged from the Council earlier this year, falsely claiming bias against Israel.

Israel's genocide in Gaza
Israel has been carrying out a genocide in Gaza since October 2023.
Palestinians have recorded killings of more than 57,000 Palestinians, most of them women and children.
Some 11,000 Palestinians are feared buried under rubble of annihilated homes, according to Palestine's official WAFA news agency.
Experts, however, contend that the actual death toll significantly exceeds what the Gaza authorities have reported, estimating it could be around 200,000.
Washington allocates $3.8 billion in annual military funding to its long-standing ally Israel.
Since October 2023, the US has spent more than $22 billion supporting Israel's genocide in Gaza and wars in neighbouring countries.
Despite senior US officials criticising Israel regarding the high civilian death toll in Gaza, Washington has, thus far, resisted calls to place conditions on any arms transfers.