The United Nations has once again drawn global attention to the controversial issue of Israeli settlements in the West Bank. A newly released report by the Office of the UN High Commissioner for Human Rights (OHCHR) revealed that 158 companies, including several globally recognized corporations, are directly or indirectly linked to settlement activities in the occupied Palestinian territories.
The UN describes the settlements as illegal under international law, based on the Fourth Geneva Convention and multiple UN Security Council resolutions. Despite this, Israel continues to dispute that interpretation, claiming the West Bank is “disputed” rather than “occupied” territory. This clash of perspectives lies at the heart of decades of legal, diplomatic, and human rights battles.
What the Report Reveals
Companies Named in the Database
The latest database update includes 68 new companies added since 2023. Among the prominent names are Airbnb, Booking.com, Expedia, and TripAdvisor, all of which provide travel services that list or promote accommodations inside settlements.
Other newly added companies come from diverse industries such as construction, real estate development, surveillance and security services, infrastructure, and raw materials. One high-profile name is Heidelberg Materials AG, a German cement giant. The company has contested its inclusion, insisting it no longer operates in the occupied territories.
At the same time, seven companies were removed from the list after evidence showed they were no longer engaged in activities linked to settlements. Firms like Opodo (UK) and eDreams (Spain) were among those cleared.
Geographic Spread
While many companies on the list are headquartered in Israel, others are based in the United States, Canada, Germany, France, Spain, the United Kingdom, China, and Portugal. This demonstrates how deeply international corporate activity is entangled in the settlement economy.
Legal and Human Rights Context
International Court of Justice Ruling
In July 2024, the International Court of Justice (ICJ) issued an advisory opinion confirming that Israeli settlements in the West Bank violate international law. The ruling reinforced a long-held stance by the UN and much of the international community. The opinion stressed that businesses operating in occupied territories carry a “heightened responsibility” to ensure they are not contributing to human rights violations or war crimes.
UN Human Rights Office’s Position
Volker Türk, the UN High Commissioner for Human Rights, emphasized that companies operating in conflict zones must exercise strong human rights due diligence. If harm is found, businesses should provide remediation and compensation. The UN report also called on states to prevent companies under their jurisdiction from contributing to abuses.
Activities of Concern
The report highlights business activities such as:
- Construction and expansion of settlement housing and infrastructure
- Real estate transactions in disputed land
- Mining, quarrying, and resource extraction from Palestinian land
- Tourism promotion in settlements, which normalizes illegal construction
- Security and surveillance services supporting settlement operations
These activities, according to the UN, sustain and normalize the settlement enterprise, making displacement of Palestinians more permanent.
Israel’s Response and Counterarguments
Israel has rejected the UN database outright, describing it as a politically motivated “blacklist.” Officials argue that there is no explicit international law banning business in conflict zones and insist the West Bank is “disputed” territory rather than occupied land.
Israeli officials also say the UN’s stance unfairly targets companies providing legitimate services to residents of the area — both Israelis and Palestinians. Businesses, they argue, are being dragged into a political dispute that should be resolved through direct negotiations, not international “shaming.”
Civil Society and Global Reactions
Human Rights Organizations
Civil society groups have welcomed the expanded database, calling it an essential tool for transparency and accountability. They argue that multinational corporations should not profit from settlement activities, which the UN has described as a form of de facto annexation of Palestinian land.
Organizations such as Human Rights Watch and Amnesty International have repeatedly urged companies to withdraw from settlement-related operations, pointing out that corporate complicity perpetuates a system of discrimination, displacement, and restricted freedom of movement for Palestinians.
International Pressure
The updated report comes as Israel faces mounting scrutiny for both its military operations in Gaza and the rapid expansion of settlements in the West Bank. A UN Commission of Inquiry (2025) concluded that Israeli policies since October 2023 show clear intent to:
- Expand settlements
- Displace Palestinian communities
- Annex the West Bank entirely
This finding, dismissed by Israel as biased, has further fueled calls for global action.
Broader Historical Context
Expansion Since 1967
Israeli settlements began after the 1967 Six-Day War, when Israel captured the West Bank, East Jerusalem, and Gaza. Since then, more than 700,000 Israeli settlers now live across the West Bank and East Jerusalem, in defiance of international consensus.
Settlement expansion has often been accompanied by land confiscation, demolition of Palestinian homes, restricted access to water and resources, and increased military presence — all contributing to worsening humanitarian conditions.
Economic Impact on Palestinians
The settlements are not only a political and legal issue but also an economic one. They restrict Palestinian access to farmland, water, and mineral resources, while also diverting tourism revenue away from Palestinian communities. By engaging in settlement-related business, companies indirectly benefit from these inequities.
The Database Moving Forward
The UN has confirmed that the database is not complete. More than 300 additional companies are still under review. The update process is ongoing, with future lists expected to name more firms as evidence is assessed.
The database was first mandated by the UN Human Rights Council in 2016, following Resolution 31/36. It is not a sanctions list but a transparency tool, aimed at helping businesses, investors, and states make informed decisions.
A Debate Between Law, Politics, and Business
The updated UN database has reopened a major debate about the responsibilities of corporations operating in conflict zones. While Israel and some businesses denounce it as unfair, international law experts and human rights advocates see it as a step toward accountability.
The issue underscores the deep divide between global legal standards and Israel’s policies, with companies caught in the middle. As settlement expansion continues and global scrutiny increases, the pressure on businesses to reassess their involvement will only grow stronger.
