Albanese, an Italian international lawyer, presented her findings at the council, asserting that numerous companies, including Lockheed Martin, Alphabet, IBM, Microsoft, Amazon, and certain banks, are involved in aiding Israel's military actions against Palestinians, thus profiting from alleged crimes including home demolitions and targeted attacks. She specifically highlighted the use of technology and weaponry that facilitates military operations, urging these companies to reconsider their collaborations with Israel.

Despite the serious accusations, Israel has rebuked the claims, defending its military stance as a necessity of self-defense against threats from Hamas. The Israeli government has accused Albanese of harassment, attributing her ideologies to bias against the nation. Although her assertions do not possess any legal authority, the threat of complicity in genocide carries weight, as outlined under international law.

Albanese's push for corporate disinvestment echoes historical calls for economic sanctions during the apartheid era in South Africa, where international pressure significantly contributed to systemic political change. The report emphasizes the moral and ethical responsibilities companies hold in the context of global human rights.

The UN experts often work independently and can influence international public opinion, prompting widespread discussions regarding corporate ethics in conflict zones. Countries across Africa, Asia, and the Middle East supported Albanese’s recommendations, while European allies expressed concern for humanitarian conditions in Gaza.

However, the political response from the U.S., traditionally seen as Israel's strongest ally, dismissed the report as an attack on both its economy and its international ties. As multinational companies evaluate their roles in international affairs, the implications of the report may prompt further scrutiny of their activities in Israel and Palestine.