Businesses have increasingly recognized their responsibility to respect human rights in their operations. This has been in part guided by international initiatives, such as the United Nations Guiding Principles on Business and Human Rights, as well as guidance and regulations from states. Although these measures recognize risks associated with conflict-affected areas, contexts of occupation present unique concerns. These issues become even more complex when states send mixed messages to businesses. This is most evident when examining the discourse on and regulation of business operations linked to Israel’s prolonged occupation of Palestinian territory, especially those with operations and relationships related to ‘security’. This article seeks to highlight the frequent disregard of human rights responsibilities and obligations by states and businesses related to the occupied Palestinian territory and population, which has created a gap in accountability that civil society has attempted to address.

The Dead Sea, the lowest point on Earth, is one of the natural wonders of the world. Rich in minerals and salt, the lake has attracted visitors for millennia, and the economic value of its mineral riches has been important to both the local Palestinian population and to every colonial power that has ruled the area. Today, Israel exercises total control over the Dead Sea, the northern basin of which lies in the occupied Palestinian territories. Israeli settlements and international businesses, aided by state-funded initiatives, have established a profitable tourism sector and extractive industries based on the Dead Sea's natural resources, while Palestinians remain effectively excluded from pursuing such opportunities. Qumran National Park, private beach resorts, and the cosmetics company AHAVA, among others, reap enormous profits from settlements in the Dead Sea area, benefiting from Israel's occupation and unlawful policies and helping to drive a self-serving narrative of the area's history.

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