The UN human rights office issued an update Wednesday of its report [text, PDF] on the human rights situation in Palestine.

The report implements the Guiding Principles on Business and Human Rights. It was mandated by a 2016 resolution [text, PDF] to create a database of businesses contributing to human rights violations related to Israeli settlements in occupied Palestinian territories. Given the international consensus about the illegal nature of the settlements, the report states that “business enterprises may need to consider whether it is possible to engage in such an environment in a manner that respects human rights.”

The report’s methodology involved gathering the names of 321 companies alleged to have contacts with or contribute to the illegal Israeli settlements. Evidence of those contacts was insufficient to continue investigating 115 of those companies. The remaining companies are being contacted by the council and given the opportunity to provide evidence that their business is not related to the settlements. So far, 64 companies have been contacted while 142 remain.

While the majority of the companies are Israeli companies, 20 are from the US.