GENEVA, July 1 (Reuters) – A U.N. expert has named over 60 companies, including major arms manufacturers and technology firms, in a report alleging their involvement in supporting Israeli settlements and military actions in Gaza, which she called a “genocidal campaign.”

Italian human rights lawyer Francesca Albanese, U.N. Special Rapporteur on the Occupied Palestinian Territories, compiled the report based on over 200 submissions from states, human rights defenders, companies, and academics.

The report, published late Monday, calls for companies to cease dealings with Israel and for legal accountability for executives implicated 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 in the 27-page document. She accused corporate entities of being “financially bound to Israel’s apartheid and militarism.”

Israel’s mission in Geneva said the report was “legally groundless, defamatory and a flagrant abuse of her office”. The Israeli prime minister’s office and the foreign office did not immediately return requests for comment.

The U.S. mission to the United Nations in New York called on U.N. Secretary-General Antonio Guterres to condemn Albanese and call for her removal, adding that “the lack of such action to date has enabled Ms. Albanese to pursue her campaign of economic warfare targeting entities across the world.”

Israel has rejected accusations of genocide in Gaza, citing its right to self-defense following the October 7, 2023, Hamas attack that killed 1,200 people and resulted in 251 hostages, according to Israeli figures.

The subsequent war in Gaza has killed more than 56,000 people, according to the Gaza Health Ministry, and reduced the enclave to rubble.

The report groups the companies by sector, for example military or technology, and does not always make clear if they are linked to settlements or the Gaza campaign. It said around 15 companies responded directly to Albanese’s office but did not publish their replies.

It names arms firms such as Lockheed Martin LMT.N and Leonardo LDOF.MI, alleging their weaponry has been used in Gaza. It also lists heavy machinery suppliers Caterpillar Inc CAT.N and HD Hyundai 267250.KS, claiming their equipment has contributed to property destruction in Palestinian territories.

“Foreign military sales are government-to-government transactions. Discussions about those sales are best addressed by the U.S. government,” said a spokesperson for Lockheed Martin.

None of the other companies immediately responded to Reuters’ requests for comment. Caterpillar has previously stated it expects its products to be used in line with international humanitarian law.

Technology giants Alphabet GOOGL.O, Amazon AMZN.O, Microsoft MSFT.O, and IBM IBM.N were named as “central to Israel’s surveillance apparatus and the ongoing Gaza destruction.”

Alphabet has previously defended its $1.2 billion cloud services contract with the Israeli government, stating it is not directed at military or intelligence operations.

Palantir Technologies PLTR.O was also mentioned for providing AI tools to the Israeli military, though specifics on their use were not included.

The report expands on a previous U.N. database of firms linked to Israeli settlements, last updated in June 2023, adding new companies and detailing alleged ties to the ongoing Gaza conflict.

It will be presented to the 47-member U.N. Human Rights Council on Thursday. Although the Council lacks legally binding powers, cases documented by U.N. investigations have occasionally informed international prosecutions.

Israel and the United States disengaged from the Council earlier this year, citing bias against Israel.

(Additional reporting by Rachel More in Berlin, Ariane Luthi in Zurich, Michelle Nichols in New York and Olivia Le Poidevin in Geneva)