The report... sets out conclusions following further communications with business entities... which the UN Human Rights Office... has reasonable grounds to conclude have been involved in one or more of the specific activities referenced in [the 2016 mandate] Human Rights Council resolution 31/36...

the Office consulted the UN Working Group on Business and Human Rights, and held widespread discussions with numerous States, civil society, think tanks, academics and others, as well as having extensive interactions with the companies themselves...

While the settlements as such are regarded as illegal under international law, this report does not provide a legal characterization of the activities in question, or of business enterprises’ involvement in them.