..While guidance on HRDD in conflict-affected areas is broadly available, situations of occupation, in particular, continue to be met with inconsistent approaches by both businesses and States. Such incoherence is exacerbated by the already challenging legal and administrative environment present in occupied territories, where businesses must not only consider international human rights law (IHRL) but also international humanitarian law (IHL), alongside other frameworks, when assessing their business activities and relationships. Central to this assessment is the manner in which an Occupying Power administers the occupied territory, where IHL regulates the Occupying Power’s use and exploitation of natural resources, including land, and prohibits measures aimed at the permanent retention of the occupied territory, including the transfer of populations, amongst other principles.