The role of the private sector in the devastation and loss in the Occupied Palestinian Territory (OPT) has come into sharp focus over the last three years. As the role of business in modern conflict becomes increasingly apparent worldwide – from Russia’s invasion of Ukraine to the military coup in Myanmar and the crisis in Sudan – our monitoring and analysis of these conflicts underline the urgency for companies to undertake heightened human rights due diligence to avoid driving or worsening conflict and its harms to civilians.

During the first two years of Israel’s intensified military campaign in the Occupied Palestinian Territory (from October 2023 to October 2025 inclusive), Business and Human Rights Centre (BHRC) consolidated 191 publicly available allegations of corporate abuse related to the OPT into a single tracker, drawn from media sources, as well as UN and NGO reports. While an allegation against a firm with business relationships or operations in Israel or the Occupied Palestinian Territory does not constitute a finding of liability, this picture of the purported role of business linked to these harms points to a widespread failure across many sectors to meet these responsibilities.

These publicly available allegations are also likely to represent only the tip of the iceberg when it comes to alleged business links to the Israeli military campaign and wider system of occupation.

• Allegations of abuse span sectors including technology, finance, tourism, logistics, construction, manufacturing, media and defence, highlighting the broad range of ways modern business ecosystems and value chains can become embedded in situations involving occupation, conflict and alleged international crimes.
• Arms and weapons supply chains made up a significant portion of alleged abuses, with 54 allegations recorded – nearly one third of the total across two years. Allegations related to weapons production, technology and software provision, financing, transportation and advertising, demonstrating wide business exposure to alleged violations of international law.
• Allegations of abuse linked to operations in the illegal settlements were the second most frequently reported, with 44 allegations recorded. Corporate involvement extended well beyond settlement construction, including finance, tourism, telecommunications, advertising and logistics.
• Examples of better practice were scarce. Microsoft’s September 2025 decision to end Israeli military access to some of its technology, and more recent 2026 commitment to strengthen human rights governance, demonstrate important, albeit still limited, steps in the right direction.
• Against the horrors inflicted upon the Palestinian people, these allegations make clear that corporate accountability here, as in other conflicts around the world, must be interrogated. From arms and surveillance technology to logistical services, the devastation wrought on this region appears to have relied heavily on the support of the private sector.

Recommendations

In conditions of conflict, and particularly in contexts where abuse of the local population is so extreme, the following are minimum elements of responsible behaviour by companies and investors operating in or linked to the region:

• Rigorous, heightened human rights due diligence programmes that identify salient risks for all populations by severity and likelihood, and actions to reduce or eliminate these risks from operations and supply chains.
• Use of leverage with sectors, peer companies or states to prevent or mitigate abuses.
• Where heightened human rights due diligence is functionally impossible, as it has been in the Occupied Palestinian Territory for much of the conflict due to restrictions on access and the intensity of the attacks on the population, responsible disengagement and exit must be pursued.
• In addition to these actions by the private sector, home and third-state governments should enact mandatory human rights due diligence laws to prevent corporate abuse, restrict export licences and establish robust enforcement mechanisms.

Across the allegations of abuse recorded by BHRC, six key themes emerged, spanning multiple sectors: the occupation and illegal settlements; arms and technology supply chains; genocide in Gaza; surveillance; censorship, disinformation, and discrimination in the media; and discrimination and reprisals against workers who spoke out in support of Palestinian rights. While much attention has focused on states, armed actors and diplomatic efforts in relation to the Occupied Palestinian Territory, these allegations highlight the extent to which corporate actors are also associated with allegations relating to serious human rights abuses.

The occupation and illegal settlements

Amid the escalation of violence in Gaza since October 2023, businesses operating in the occupied West Bank continued to face allegations of supporting, facilitating and/or profiting from Israeli settlements, which have repeatedly been found to violate international law. Against a backdrop of intensifying settler violence and settlement expansions, BHRC recorded 44 allegations of abuse involving 235 companies connected to business activity in Israeli settlements. The breadth of corporate involvement is reflected in the UN Human Rights Office's 2026 update of its database of businesses linked to settlements, which identified businesses headquartered in 11 countries engaged in activities ranging from banking and telecommunications to transport, construction, and the exploitation of land and water resources.

Heavy equipment manufacturers Volvo Group, Caterpillar and HD Hyundai were linked to the destruction of settlements across the West Bank. In one example, Volvo machinery was allegedly used in demolitions against Bedouin Palestinian communities who face displacement in the Naqab region. This includes the reported demolition of the Wadi Al Khalil village in May 2024, as part of the expansion of Highway 6, resulting in the demolition of around 47 houses and leaving around 300 homeless.

Alleged abuses involving the extraction of natural resources were also recorded, with significant impacts on Palestinian livelihoods. Heidelberg Materials and its subsidiary Hanson Israel have been accused of extracting millions of tons of dolomite rock from the Nahal Raba quarry in the West Bank for use in settlement construction. Meanwhile, Israeli water company Mekorot, which controls most of the water resources in Palestine, has been accused of operating water infrastructure in ways that favour settlements over Palestinian communities, including allegedly reducing supply to parts of the West Bank that include Palestinian towns.

Reports also surfaced the vast nature of financiers’ alleged involvement in the occupation. In particular, a 2024 report by the Don’t Buy Into Occupation Coalition found that over 800 European financial institutions held relationships with 58 settlement-linked companies, while BNP Paribas and HSBC alone were said to have provided an estimated USD28 billion and USD18.3 billion, respectively, in loans to settlement-linked firms.

Alleged corporate participation in illegal settlements also extended to advertising settlement goods and services in mainstream consumer markets. eDreams and Yad2 (owned by Axel Springer) reportedly advertised settlement tourism and real estate firms selling West Bank settlements respectively, despite public divestment commitments. Meta was also implicated, with reports of over 100 paid advertisements of property listings in the settlements appearing on Facebook. Platforms including Airbnb, Booking.com and Etsy also reportedly listed settlement properties and settlement-produced goods. Airbnb has continued to advertise settlement properties despite growing scrutiny, with West Bank listings reportedly rising to 350 as of 30 August 2024, and over 300 properties identified in occupied territory. The company has faced legal complaints in France, Ireland, the UK and the US alleging that it continues to profit from listings in settlements deemed illegal under international law.

Settlement-linked commerce depends on global transport networks to enable goods originating in occupied territory to enter international supply chains, resulting in growing scrutiny of logistics and shipping companies accused of facilitating these operations. In 2025, an Al Jazeera investigation alleged that Mediterranean Shipping Company (MSC) regularly transported cargo from companies based in Israeli settlements. Similar allegations have been levelled against Maersk, which reportedly shipped goods on behalf of several companies included in the UN database of businesses involved in settlements, including firms operating in the occupied West Bank.

These findings underscore that businesses operating in contexts of prolonged occupation cannot claim neutrality where their commercial activities contribute to, benefit from, or are directly linked to legal violations.  For companies, this creates heightened responsibilities under international standards, including the UNGPs, to take all measures necessary to identify, prevent and address adverse human rights impacts. In this context, in which the UN Human Rights Council has determined that the adverse impacts of corporate activity cannot be mitigated, continued involvement in Israeli settlements in the Occupied Palestinian Territory is incompatible with the responsibility to respect human rights.

Genocide in Gaza

Thirteen allegations of abuse recorded in media reports involved companies being explicitly linked to alleged genocidal acts in Gaza. The UN Independent International Commission of Inquiry on the Occupied Palestinian Territory, including East Jerusalem, and Israel, concluded in 2025 that an ongoing genocide was taking place in Gaza against Palestinians. The UN Special Rapporteur on the situation of human rights in the Palestinian territories occupied since 1967 reached the same conclusion. The International Court of Justice found in January 2024 that the right of Palestinians in Gaza to be protected from acts of genocide was plausible, and that there was a real risk of irreparable harm to that right.

In this context, the most frequently recorded allegations involved the provision of arms and drones (nine allegations). Cloud and artificial intelligence services (one) were also allegedly used by the Israeli Defence Forces (IDF) in attacks on the population. An investigation claimed that artificial intelligence and cloud services were used by the military to pinpoint airstrike targets in Gaza. Likewise, weapons manufactured by MTU Friedrichshafen, owned by Rolls-Royce Holdings, were allegedly used by the Israeli military in widespread attacks against the population, including strikes on hospitals.

Allegations of abuse also involved the demolition of infrastructure (two) and the blocking of financial aid to the population of Gaza (one). These cases illustrate a link between company operations and the reported destruction of living conditions, including Caterpillar’s bulldozers allegedly used to demolish houses in Gaza, GoFundMe allegedly blocking millions in donations from reaching people in Gaza, and Maersk reportedly transporting military components used to manufacture, repair and maintain F-35 jets.

In these circumstances, there can be no question that companies have a particularly heightened responsibility to review their business operations and supply chains, or face rising risk of allegations of complicity with these atrocity crimes and serious human rights violations.

Arms and weapons supply chains

The scale of destruction witnessed in Palestine has been linked to a vast supply chain that supports the development and distribution of dual-use technology and arms reportedly used in the genocide and occupation. Nearly a third of allegations of corporate abuse related to Palestine recorded in BHRC’s tracking (54 allegations or 28%) related to arms and weapons supply chains connected to the IDF’s military campaign across Palestine, with the majority taking place in the context of the genocide in Gaza. These allegations relate to various nodes in arms value chains, including financing, insurance, manufacturing, marketing and logistics.

Production

Many companies reportedly produced weapons and military vehicles, or physical components and materials used in their production, that were allegedly used by the Israeli military during the genocide. Eight companies reportedly sent weapons components to Elbit Systems, a “leading supplier” of the IDF. In May 2024, it was reported that Elbit Systems received approximately USD760 million worth of ammunition orders from the IDF throughout 2023. Companies allegedly shipping components to Elbit for weapons production included AMC Mecanocaucho, InnaLabs, Sidenor, Analog Devices and Permoid Industries.

Transportation

FedEx, DHL and Maersk have been linked to the transportation of weapons, military vehicles and jet fuel to Israel during the genocide. It was alleged that Maersk had shipped thousands of tons worth of military goods from the United States to the IDF between September 2023 and September 2024, including armoured personnel carriers, tactical vehicles, aircraft parts and projectile systems. Another report alleged Maersk had been shipping military components used to manufacture, repair and maintain F-35 jets used by the IDF during the genocide.

In France, the French Jewish Union for Peace (UJFP) filed a legal complaint against logistics company FedEx’s French subsidiary, alleging the company transported components used to maintain and repair combat aircraft used by Israel over the Gaza Strip. The case is one of three recorded allegations in which legal action was taken in response to alleged human rights abuse in weapons supply chains.

Use

Extensive documentation of attacks on Palestinians in Gaza has created a growing evidence base of the arms and technology being used in alleged war crimes against Palestinians since October 2023. For example, in June 2024, it was reported that a Honeywell-manufactured inertial measurement unit was used in a missile attack on a school in Gaza, killing 40 Palestinians. The inertial measurement unit was reportedly used to aid with precision targeting. The Israeli military was also alleged to have used Boeing-manufactured weapons, including Joint Direct Attack Munitions and GBU-39 Small Diameter Bombs, in a series of deadly air strikes that killed scores of Palestinian civilians across Gaza, including many children.

The allegations documented highlight the complexity of corporate involvement across arms and military supply chains. Exposure may arise not only through direct weapons manufacture but also through finance, logistics, insurance, software, components and maintenance services. As scrutiny of supply chains increases, companies across these ecosystems must undertake a heightened assessment of whether their products or services may contribute to violations of international humanitarian law or other serious human rights abuses.

Surveillance

Israeli state control in Palestine relies upon a mass surveillance model enabled by physical and digital surveillance technology, increasingly AI-enabled. From October 2023 to October 2025, BHRC documented fifteen allegations associated with surveillance, largely dominated by big tech firms: Google appeared in six (40%), Microsoft in five (33%) and Amazon in two (13%).

Microsoft’s Azure cloud platform has allegedly been used by Israeli air, ground and naval forces and its intelligence directorate, in some instances in support of combat and intelligence activities. An investigation revealed the platform was used by Israeli intelligence agency Unit 8200 to store vast troves of intercepted Palestinian civilians’ day-to-day communications, which were allegedly used to support airstrike targeting and other military operations. A complaint was subsequently filed by the Irish Council for Civil Liberties to the Data Protection Commission, alleging Microsoft’s processing of personal data facilitates international crimes (including genocide). Amidst public pressure, in September 2025 Microsoft announced it had terminated the Israeli military’s access to some of its technology.

Since Google and Amazon won the USD1.2bn Project Nimbus contract to provide cloud solutions to the Israeli government and military in 2021, both companies have been linked to the provision of cloud and AI services used by the Israeli military to store surveillance data. According to a 2025 report, the contract contains clauses which prevent Google and Amazon from restricting Israeli military and security access to their cloud services under any circumstances, and included a covert “winking mechanism” designed to alert Israel if either company was legally compelled to hand over its data to another government.

AI models also reportedly enabled the surveillance and targeting of Palestinians. Palantir Technologies allegedly supplied the Israeli military with advanced AI-driven targeting systems, including an AI platform which uses classified intelligence reports to make “life-or-death” target determinations. According to an investigation, the Israeli army’s Lavender AI system used WhatsApp to identify individuals to target in Gaza during the genocide; allegedly, membership in a WhatsApp group containing a suspected militant increased the likelihood of being targeted.

Companies reportedly provided other tools and services essential to Israel’s surveillance system. An Amnesty International report alleged Hikvision’s surveillance products and Israeli company Corsight’s facial recognition software were used to surveil Palestinians, while a New York Times report alleged Google, as well as Corsight, facilitated Israel’s facial recognition programme.

Cloud computing, artificial intelligence and advanced data-management systems, including facial recognition and predictive analytics in military and security operations, have become increasingly central to state functions. Technology providers face growing expectations to assess end-use risks and take appropriate action where products or services may contribute to serious human rights harms, including alleged war crimes.

Censorship, disinformation and discrimination in the media

Since the onset of the genocide, we have recorded 41 allegations related to companies’ alleged contribution to the spread of disinformation and discriminatory content targeting Palestinians, as well as the censorship, “shadow banning” and double-standard treatment towards Palestinians or those expressing support for Palestine.

Disinformation and discriminatory content

We recorded 23 allegations related to disinformation and discrimination against Palestinians and pro-Palestinian voices in the media. The allegations recorded by BHRC illustrate how social media platforms have allegedly allowed discriminatory content against Palestinians – often inciting violence – to be shared widely. For example, in a test of Facebook's “machine-learning” moderation, ads calling for violence against Palestinians in Arabic and Hebrew, including ads directly calling for the murder of Palestinian civilians, were allegedly approved by the platform. Furthermore, in a study by 7amleh, 103,000 instances of alleged hate speech and/or incitement targeting Palestinians on social media in Hebrew were identified from 7-18 October 2023, the majority of which were found on X. When harmful content has been reported to social media platforms, companies have often maintained that the content meets moderation standards, and the posts have remained on the site. This includes a song on YouTube condemned by employees for its violent rhetoric against Palestinians. It remained online despite complaints.

Allegations include instances where media companies reportedly allowed disinformation about Palestinians and the conditions in Gaza to be shared on their platforms. This includes paid advertisements by the Israeli government reported on platforms such as YouTube, X and Google, which in some cases have disputed the conditions Palestinians in Gaza have faced, or challenged those outspoken against the genocide. Meanwhile, broadcast media, including CNN and BBC as well as Bell Media, were also accused of sharing content that discriminates, suppresses and sidelines Palestinians.

Censorship

Palestinians, as well as individuals and organisations who have spoken out in support of Palestine, have accused media and technology companies of silencing their voices throughout the genocide, with 21 allegations linked to censorship recorded in our tracker. Human Rights Watch reported that between October and November 2023, it documented over 1,050 takedowns and other examples of suppression of content on Instagram and Facebook that had been posted by Palestinians and supporters across 60 countries. According to internal data, Meta allegedly complied with 94% of the Israeli government's requests to remove, suppress or ban millions of pro-Palestinian posts on Instagram and Facebook.

Palestinians have also faced the sudden removal, suspension, and complete erasure of their accounts and/or content. For example, Microsoft allegedly closed the email accounts of Palestinians living abroad without warning, disrupting access to essential services like banking as well as contact with relatives in Gaza. In addition, over 700 videos by three prominent Palestinian human rights groups – Al-Haq, Al Mezan Center for Human Rights and the Palestinian Centre for Human Rights – documenting Israeli human rights violations were erased on YouTube. The social media accounts of Gazans reporting on the genocide were also allegedly deleted or restricted, including those of Bisan Owda and Motaz Azaiza, and accounts of organisations sharing pro-Palestine content were reportedly suspended and blocked.

Social and broadcast media have been crucial platforms to expose the war crimes against Palestinians, often at great risk to journalists themselves. Since October 2023, nearly 300 Palestinian journalists and media workers have been reported killed in Gaza, with several more injured or missing. Yet at the same time, the allegations we have recorded suggest media companies themselves are failing in their heightened due diligence obligations, with widespread accusations relating to discrimination, vilification, suppression and silencing of Palestinians, and the spread of propaganda by governments complicit in war crimes.

Workers’ rights and suppression of worker voice

Since October 2023, workers have raised concerns about the potential human rights harms of business activities, products and commercial relationships linked to the Occupied Palestinian Territory. Across countries and sectors, they have taken to social media to express their solidarity with the Palestinian people and condemn the genocide; challenged corporate actors’ alleged ties to the Israeli government and IDF; and organised vigils and protests at head offices and high-profile events. Consequently, many have reportedly faced disciplinary action.

Between October 2023 and October 2025, BHRC recorded 24 cases of alleged violations linked to workers' rights. All cases tracked involved limits to workers' freedom of expression, with 71% of these allegations involving their alleged dismissal or suspension.

Tech and software companies accounted for 75% of allegations, and industry heavyweights featured heavily. At Google, more than 50 employees were allegedly dismissed after staging protests at company offices over Project Nimbus. At Amazon, a Palestinian software engineer was also suspended after he voiced his concerns about the project.

Allegations of retaliation after workers exercised their right to freedom of expression extended beyond the tech sector. In Germany, media giant Axel Springer, which owns Politico and the Telegraph, fired an apprentice weeks into his role after he questioned the company’s policy regarding the Israeli government.

In several instances, workers responded with legal action and filed claims against their employers. For example, in November 2024, an Amsterdam court ruled that software company Speakap had unlawfully dismissed and discriminated against a Palestinian employee over his political beliefs. Several recorded cases are still ongoing, including a Palestinian engineer’s wrongful termination suit against Meta.

These allegations reflect how events occurring far beyond the workplace are increasingly creating risks for workers. Companies which publicly commit to respecting freedom of expression, non-discrimination and worker voice face growing scrutiny where employees allege retaliation against them for exercising these rights. They also face legal risk, as employees seek redress through regulatory complaints and court proceedings against employers alleged to have infringed their rights.

The alleged abuses recorded since October 2023 illustrate how human rights violations linked to corporate involvement in the Occupied Palestinian Territory span multiple sectors and business relationships. The scale, consistency and persistence of allegations documented demonstrate that companies cannot treat these as exceptional or isolated incidents, nor can they ignore the growing risk of business complicity in human rights violations. Rather, these alleged abuses reflect a broader accountability gap in corporate conduct in contexts of conflict, occupation and alleged international crimes, including genocide.

Closing this accountability gap will require more than continued documentation. For companies, investors and other business actors, the findings reinforce the need for enhanced human rights due diligence, meaningful stakeholder engagement, transparency regarding business relationships, and swift, effective action to prevent and address adverse human rights impacts. Where companies find they cannot demonstrate that their operations are not contributing to, benefiting from, or directly linked to ongoing harms, a responsible exit must follow.  The consequences of failing to do so are apparent, as corporate conduct is increasingly scrutinised and challenged by courts, investors and the public at large.