GENEVA, Switzerland: A new United Nations report alleges that dozens of global corporations are profiting from and helping sustain Israel's military actions in Gaza and its broader occupation, accusing them of enabling what the report calls a "genocidal campaign."

Francesca Albanese, the U.N. Special Rapporteur on the Occupied Palestinian Territories, compiled the report from over 200 submissions by states, rights groups, companies, and academics. The 27-page document names more than 60 companies—ranging from weapons manufacturers to tech firms—and urges them to halt operations that support Israeli settlements or military actions. It also calls for legal accountability for executives involved 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. She accused corporations of being "financially bound to Israel's apartheid and militarism."

The companies are categorised by industry, such as military, construction, and technology, but the report does not always clarify whether the links apply to settlement activity or the Gaza campaign. About 15 firms responded to Albanese's office, but their replies were not made public.

Among those named are arms manufacturers Lockheed Martin and Italy's Leonardo, whose weapons have allegedly been used in Gaza. Heavy equipment suppliers Caterpillar Inc. and HD Hyundai were listed for providing machinery said to have contributed to the destruction of Palestinian property.

Caterpillar has previously stated that it expects its equipment to be used in accordance with international humanitarian law. None of the companies named responded to Reuters' request for comment.

Major tech firms, including Alphabet, Amazon, Microsoft, and IBM, were also named, with the report claiming they are "central to Israel's surveillance apparatus and the ongoing Gaza destruction." Alphabet has previously defended its US$1.2 billion cloud contract with the Israeli government, saying it is not directed at military or intelligence operations.

Palantir Technologies was identified as supplying artificial intelligence tools to the Israeli military, though the report did not specify how these tools were used.

The document builds on a prior U.N. database tracking firms linked to Israeli settlements, last updated in June 2023, expanding the scope to include Gaza-related activities.

Israel's mission in Geneva dismissed the report as "legally groundless, defamatory and a flagrant abuse of her office." The Israeli Prime Minister's Office and Foreign Ministry did not immediately respond to requests for comment.

Israel has firmly denied all genocide allegations, citing its right to self-defence following the October 7, 2023, Hamas attack that killed 1,200 people and led to 251 hostages being taken, according to Israeli figures. The ensuing conflict has killed over 56,000 people in Gaza, according to the enclave's Health Ministry.

The report will be presented this week before the 47-member U.N. Human Rights Council. While the Council lacks binding enforcement powers, its findings have at times informed international criminal investigations.

Both Israel and the United States withdrew from the Council earlier this year, alleging systemic bias against Israel.