A consequence of the chaos and instability caused by the Second Congo War was the widespread illegal exploitation of minerals and resources in that nation...In April 2001, the UN appointed a Panel of Experts to investigate the illegal exploitation of diamonds, coltan, gold and other resources in the Democratic Republic of Congo (DRC)...The...Panel accused some corporations of being linked to the activities of rebel groups within the DRC...This paper analyses the Panel’s findings on the role of corporations in the conflict...The publication of the names of companies in the Panel’s reports gave the impression that the Panel was implementing a criminal process. This is despite the fact...that the Panel was established as a non-judicial body without the jurisdiction to pronounce on the guilt or innocence of any of the parties it investigated...companies were accordingly often highly critical of the Panel’s work and methods. [refers to Dara Forest, Citibank (part of Citigroup), Air Boyoma, Air Navette, Jumbo Safari, New Gomair, Sun Air Services, Kivi Air Services , Air Cargo Ziare, Sabena cargo, SDV, Trinity, Avient Air, Somikivu, Sengamines (joint venture Osleg, Comiex & Oryx Natural Resources)]