"6. Lastly, the fact-finding mission stated that private companies must assess the human rights impact of their activities and take all necessary steps - including by terminating their business interests in the settlements - to ensure that they do not have an adverse impact on the human rights of the Palestinian people, in conformity with international law and the Guiding Principles on Business and Human Rights. In this regard, the mission called upon all Member States to take appropriate measures to ensure that business enterprises domiciled in their territory and/or under their jurisdiction, including those owned or controlled by them, that conduct activities in or related to the settlements, respect human rights throughout their operations. The mission recommended that the Working Group on the issue of human rights and transnational corporations and other business enterprises be seized of this matter (para. 117).
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20. In its resolution 25/28, the Human Rights Council reiterated its call (made previously in resolution 22/29) upon the relevant United Nations bodies to take all necessary measures and actions within their mandates to ensure full respect for and compliance with Human Rights Council resolution 17/4 on the Guiding Principles on Business and Human Rights and other relevant international laws and standards, and to ensure the implementation of the United Nations "Protect, Respect and Remedy" Framework, which provides a global standard for upholding human rights in relation to business activities that are connected with Israeli settlements in the Occupied Palestinian Territory, including East Jerusalem. The international fact-finding mission recommended that the Working Group on the issue of human rights and transnational corporations and other business enterprises remained seized of the matter of corporate engagement with settlements (A/HRC/22/63, para. 117). On 6 June 2014, pursuant to Human Rights Council resolution 22/29, the Working Group on the issue of human rights and transnational corporations and other business enterprises issued a statement on the implications of the Guiding Principles on Business and Human Rights in the context of Israeli settlements in the Occupied Palestinian Territory.
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22. In the statement, the Working Group indicated that, in carrying out due diligence, in accordance with the Guiding Principles on Business and Human Rights, corporations should be cognizant of the illegal status of settlements under international law, and should be informed by the publicly available information about the relation between settlements and human rights violations in the Occupied Palestinian Territory. The Working Group further stated that the fact that the Occupied Palestinian Territory, including areas with settlements, was a conflict-affected area resulted in a heightened risk of negative human rights impacts which in turn required that companies act with heightened due diligence. The Working Group noted that where a business could not prevent or mitigate human rights risks, it might need to consider termination of operations (guiding principle 19).
23. In its report to the sixty-ninth session of the General Assembly, the Special Committee to Investigate Israeli Practices Affecting the Human Rights of the Palestinian People and Other Arabs of the Occupied Territories reported on information received regarding the continuing exploitation of natural resources in the Occupied Palestinian Territory by Israeli and foreign companies, and on corporate involvement in a number of Israeli measures with adverse human rights impacts, including involvement in Israeli settlements. It noted, as examples of corporate activities of concern from a business and human rights perspective, three companies with activities in the Occupied Palestinian Territory and one company in the occupied Syrian Golan..."