A/HRC/RES/55/32 Gravely concerned about all acts of terror, violence, destruction, harassment, provocation and incitement by extremist Israeli settlers and groups of armed settlers in the Occupied Palestinian Territory, including East Jerusalem, against Palestinian civilians, including children, and their properties, including historic and religious sites and agricultural lands, which constitute a long-standing and State-sponsored phenomenon aimed at, inter alia, accelerating the forcible transfer of the occupied population and facilitating the expansion of settlements, Expressing grave concern at the impunity for acts of settler violence and terrorism, stressing the failure of Israel to properly investigate and ensure accountability for all of those acts, despite knowledge of the identities of settlers engaged in acts of violence, intimidation or terror against Palestinian civilians, often with military support and under the protection of and with the participation of Israeli occupying forces, and stressing also the need for international investigations in this regard, Gravely concerned by the detrimental impact of the Israeli settlements on Palestinian and other Arab natural resources, especially as a result of the appropriation of land, denial of access to farmers and the dispossession of their land and crops, the forced diversion of water resources, the destruction of orchards and crops and the seizure of water wells by Israeli settlers, and of the dire socioeconomic and humanitarian consequences in this regard, including the loss of livelihoods in the agricultural sector, which precludes the Palestinian people from being able to exercise permanent sovereignty over their natural resources, Acknowledging that numerous Israeli policies and practices relating to settlement activity in the Occupied Palestinian Territory, including East Jerusalem, amount to blatant discrimination, including through the creation of a system privileging Israeli settlements and settlers against the Palestinian people, and in violation of their human rights, Recalling the Guiding Principles on Business and Human Rights, which place responsibilities on all business enterprises to respect human rights by, inter alia, refraining from contributing to human rights abuses arising from conflict, and calling upon States to take appropriate steps to prevent, investigate, punish and redress human rights abuses through effective policies, legislation, regulations and adjudication, including by providing adequate assistance to business enterprises to assess and address the heightened risks of abuses in conflict-affected areas and ensuring that their current policies, legislation, regulations and enforcement measures are effective in addressing the risk of business involvement in gross human rights abuses, Noting that, in situations of armed conflict, business enterprises should respect the standards of international humanitarian law, and concerned that some business enterprises have, directly and indirectly, enabled, facilitated and profited from the construction and growth of the Israeli settlements in the Occupied Palestinian Territory, Emphasizing the importance for States to act in accordance with their own national legislation on promoting compliance with international humanitarian law with regard to business activities that result in human rights abuses, Concerned that economic activities, including the production and trade of settlement goods, facilitate the expansion and entrenchment of settlements, thus strengthening and perpetuating the Israeli occupation of the Occupied Palestinian Territory, including East Jerusalem, Aware that the conditions of harvesting and production of products made in settlements involve the breach of applicable legal norms, including international humanitarian law, human rights, permanent sovereignty over natural resources and the right to self-determination of the Palestinian people, and calling upon all States to respect their legal obligations in this regard, including the obligation to ensure respect for the Fourth Geneva Convention, Aware also that products wholly or partially produced in settlements have been labelled as originating from Israel, and concerned about the significant role that the production and trade of such products plays in helping to support and maintain the settlements, 3

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