06-main-dossier.md

Key Findings

• Economic: Trade press references to a JD Sports retail franchise presence in Israel (c. 2019–2023) could not be verified against primary corporate filings; JD Sports’ annual reports list no Israeli operating territory.¹
• Political: JD Sports is not listed as a named target of an active, formally organised BDS campaign on Israel-Palestine grounds as of April 2026.²
• Not found: No military, digital, economic, or political nexus to Israeli state entities, settlements, or defence sectors was confirmed across all four domain audits - all domains score 0.00.

Target Profile

Key Facts:

• Founded 1981, Bury, Greater Manchester, United Kingdom
• Store estate: approximately 3,400 stores across UK & Ireland, Europe, North America, Asia-Pacific, and GCC franchise markets
• BDS campaign targeting: not listed as an active BDS target on available public records (to April 2026)

Executive Summary

JD Sports Fashion plc is a UK-incorporated, publicly listed sports fashion retailer with no documented operational, commercial, financial, or political nexus to the State of Israel, Israeli settlements, or the Israeli-Palestinian conflict in any source class reviewed across four independent domain audits.

The company’s business model is straightforward: it retails branded footwear, apparel, and accessories sourced from major global licensors (Nike, Adidas, Puma, New Balance, and others) through owned stores and e-commerce platforms across Europe, North America, Asia-Pacific, and GCC franchise markets. Its disclosed supply chain is geographically concentrated in Asia (Vietnam, China, Bangladesh, Indonesia, Cambodia) and bears no documented connection to Israeli agricultural, manufacturing, or technology suppliers. No evidence has been identified of JD Sports operating retail stores, offices, warehouses, or any other physical presence within Israel or the occupied Palestinian territories; its Middle East franchise operations are confined to GCC states. No contracts, investments, joint ventures, or technology relationships with Israeli defence entities, state security bodies, settlement enterprises, or Israeli-domiciled commercial partners have been identified in any audited domain.

Four domain audits - Military (military and defence supply chain), Digital (digital and technology supply chain), Economic (economic and commercial relationships), and Political (political and advocacy activities) - returned uniform zero scores across all metrics. No weapons, dual-use goods, military logistics, surveillance technology, settlement-origin products, Israeli direct investment, political lobbying, or advocacy contributions have been documented. The sole operational ambiguity identified concerns an unconfirmed report of a JD Sports retail franchise operating in Israel (approximately 2019–2023), which could not be verified from primary corporate filings and carries no confirmation of settlement-adjacent locations. This ambiguity does not alter the scoring outcome under the evidence-only standard.

The resulting BRS score is 0 (Tier E - Minimal), reflecting the complete absence of documented complicity vectors in publicly available evidence. This is not a positive endorsement of corporate conduct; it is a factual record that the audited evidence base does not establish JD Sports as a participant in Israel’s economic, military, digital, or political structures relevant to the Palestinian territories.

Timeline of Relevant Events

Corporate Overview

Group Structure and Subsidiaries

JD Sports Fashion plc operates through a portfolio of wholly-owned subsidiaries and associated retail fascias across its principal trading markets. Key disclosed subsidiaries include Finish Line (US), DTLR and Villa (US), Shoe Palace (US), Hibbett Sports (US), and Courir (France and Europe).¹⁴ The group’s legal and operational headquarters remains in Bury, Greater Manchester. UK import operations are conducted under the parent entity JD Sports Fashion plc and its domestic subsidiaries.¹⁵

Beneficial Ownership

Pentland Group - a UK private family conglomerate (Rubin family) incorporated and headquartered in London - holds approximately 48–53% of JD Sports as the largest single shareholder.⁹ Pentland’s disclosed interests include other sports and fashion brands; no Israeli domicile, Israeli state ownership link, or documented Israeli investment exposure has been identified for Pentland Group in connection with its JD Sports holding.⁹

Frasers Group (Mike Ashley) held a disclosed minority stake in 2023.⁸ Institutional shareholders include BlackRock, Vanguard, Schroders, and Legal & General, holding diversified global portfolios.¹⁰ These entities hold Israeli equities as a matter of index composition, but no specific Israeli investment linkage has been disclosed at the JD Sports company level.

Israeli Entities and Franchise Relationships

No public evidence has been identified of JD Sports holding ownership stakes, joint ventures, franchise agreements, or licensing arrangements with Israeli-domiciled entities. Trade press references to a possible Israel retail presence (circa 2019–2023) could not be verified against primary corporate filings and the specific franchisee entity, store count, and locations - including whether any stores operated in Israeli settlements - remain unconfirmed.¹ JD Sports’ annual reports do not list Israel as an operating territory in any disclosed geographic breakdown.

Middle East Operations

JD Sports operates franchise-based retail across GCC states (UAE, Saudi Arabia, and others) through third-party partners.¹ These markets are not occupied or contested under international humanitarian law. No legal, regulatory, or civil society concerns specific to JD Sports’ GCC operations have been identified.

Domain Summaries

Military: Military

Mechanism of Involvement

No public evidence has been identified of any mechanism by which JD Sports Fashion plc - a consumer sportswear and footwear retailer - is involved in military, defence, or security supply chains relating to the State of Israel or the occupied Palestinian territories.

JD Sports does not manufacture products. Its commercial activities encompass retail store operations, wholesale purchasing from branded sports and lifestyle manufacturers, and e-commerce. Corporate filings describe no operations in defence, security, or military procurement.¹ The company does not appear in SIBAT public export directories, DSEI 2023 or 2025 exhibitor catalogues, Eurosatory 2024 exhibitor listings, or any defence procurement registry in connection with Israeli state contracts.¹¹ No verified contracts, tender awards, framework agreements, or memoranda of understanding between JD Sports and the Israeli Ministry of Defence, Israel Defence Forces, Israel Prison Service, Israel Border Police, or any other Israeli state security body have been identified across all source classes reviewed.

Munitions and weapons systems: No identified role as prime contractor or licensed manufacturer of small arms, artillery systems, armoured vehicles, tactical drones, naval vessels, or any other lethal platform. No component supply - including optical systems, electronic sub-assemblies, guidance electronics, radar, propulsion, or structural materials - to Elbit Systems, Israel Aerospace Industries, Rafael, or any other Israeli defence prime contractor has been identified.¹⁰

Logistics and base services: No catering, transport, fuel supply, waste management, facilities maintenance, telecommunications, or analogous support service contracts to IDF bases, military training facilities, detention centres, or security installations have been identified. No geographic footprint established in the West Bank, Golan Heights, East Jerusalem, or the Negev.

Heavy equipment: JD Sports operates retail stores and does not produce, supply, or distribute heavy machinery, construction equipment, or engineering vehicles. No NGO investigations - including Who Profits, AFSC Investigate, or Corporate Occupation - UN documentation, or photographic evidence links any JD Sports product, vehicle, or asset to construction, maintenance, or demolition activity within Israeli settlements, the separation barrier, military installations, or occupied territories.⁶⁷⁹⁴

Export licensing: UK ECJU published export licence data contains no identified record of licence applications by JD Sports for goods exported to Israeli military or security end-users. No parliamentary Hansard references to JD Sports in the context of Israeli arms or dual-use export licences.³⁸ No investigations, citations, or enforcement actions related to arms embargo or sanctions compliance have been identified.

Counter-Arguments and Evidence Limits

JD Sports presents the strongest available defence under the evidence-only standard: it is a pure-play consumer retailer with no disclosed operations in defence, security, technology manufacturing, or dual-use goods. Its business model - purchasing branded goods from third-party manufacturers and selling to consumers - creates no structural pathway to military supply chain involvement absent a verified contract, procurement relationship, or logistics service identified in public evidence. The complete absence of any reference to JD Sports in NGO databases (Who Profits, AFSC Investigate, Corporate Occupation), the UN HRC A/HRC/43/71 settlement business database, or the BDS Movement’s campaign materials further supports the conclusion that the company’s activities, as documented in publicly available sources, do not implicate it in Israeli military structures.

Evidence limits to acknowledge: The audit is confined to publicly available sources. Private contracts, classified procurement relationships, or supply chain relationships not reflected in public disclosures are outside the scope of this audit. This limitation applies symmetrically: it does not constitute evidence of absence, but no public evidence of involvement has been identified.

Named Entities and Evidence Map

Digital: Digital

Mechanism of Involvement

No public evidence has been identified of any verified commercial relationship between JD Sports Fashion plc and Israeli-origin cybersecurity, surveillance, enterprise software, or dual-use technology vendors, including Check Point, Wiz, SentinelOne, CyberArk, NICE, Verint, Trigo, AnyVision/Oosto, BriefCam, or Palo Alto Networks.¹¹²¹³

JD Sports’ disclosed technology environment consists of retail POS systems, ecommerce platforms, supply chain systems, and customer data infrastructure. The Annual Report and Accounts 2024 identifies cybersecurity and data protection as a principal risk category and notes ongoing investment in security infrastructure, but does not name any specific vendors, platforms, or technology partners.¹ The same omission is present in the 2023 Annual Report.

Data breach and remediation (January 2023): JD Sports disclosed a significant data breach affecting approximately 10 million customers via a legacy order management system.⁵³⁶ Post-breach public statements referenced engagement with “leading cybersecurity experts” and external incident response support, but no vendor names were disclosed in regulatory filings or press statements.⁵⁷ The identity of cybersecurity vendors engaged following the breach - and those currently deployed across JD Sports’ infrastructure - remains undisclosed in any public regulatory filing, procurement record, or press statement. This constitutes the single most significant evidence gap for this section.

Facial recognition and biometrics: No public evidence confirms JD Sports’ use of facial recognition, biometric identification, behavioural analytics, or gait analysis technology from Israeli-origin vendors including Trigo (frictionless checkout), BriefCam (acquired by Canon 2018), or AnyVision/Oosto. Source classes checked include vendor case study libraries, UK technology trade press (Retail Gazette, Drapers, RTIH), and NGO surveillance databases. No documented relationship between these vendors and JD Sports has been identified.¹⁰⁸¹⁴

Cloud infrastructure: No public evidence that JD Sports operates, leases, or co-locates data centre infrastructure within Israel.¹¹⁵ No participation in Project Nimbus or comparable Israeli state-backed digital infrastructure programmes. JD Sports’ ecommerce cloud stack is undisclosed at vendor level; whether cloud providers with Israeli state contracts (AWS, Google Cloud via Project Nimbus) form part of JD Sports’ infrastructure cannot be assessed from public disclosures - a gap broadly applicable to most large UK retailers at this level of disclosure granularity.

AI and autonomous systems: Not applicable to JD Sports’ known commercial domain. No public evidence of JD Sports providing AI, ML, computer vision, or autonomous decision-support systems to Israeli state, military, or security bodies.

R&D and acquisitions: No disclosed R&D facilities, engineering offices, innovation labs, or accelerator programmes within Israel.¹¹⁵ No acquisitions of Israeli-origin technology companies in JD Sports’ documented acquisition programme (Finish Line, DTLR, Shoe Palace, Hibbett, Courir).¹⁴ No strategic investment in Israeli technology startups or venture funds identified in corporate disclosures or Companies House filings.

Regulatory history: The only documented regulatory action involving JD Sports and technology is the January 2023 data breach, subject to an ICO statement and ongoing UK GDPR inquiry - confined to domestic UK data protection law with no connection to Israeli state entities, export controls, or sanctions regimes.⁷⁹

Counter-Arguments and Evidence Limits

JD Sports’ strongest defence rests on its disclosure posture: it does not name Israeli-origin technology vendors in any public filing, and no NGO investigation, academic study, or UN report has been identified that specifically addresses JD Sports’ technology relationships with the Israeli state or operations in occupied territories.¹⁶¹¹ The BDS National Committee’s published boycott target lists and the Palestine Solidarity Campaign’s UK retail sector materials do not include JD Sports as a named technology-related target as of available records through April 2026.

Critical evidence gaps to acknowledge: (1) The identity of post-breach cybersecurity vendors remains undisclosed - if Israeli-origin vendors were engaged, they are not visible in public records. (2) Subsidiary-level technology procurement (Hibbett, Courir, and associated fascias) is not disclosed at group level; Israeli-origin tools present within US or European subsidiaries would not necessarily appear in JD Sports plc public disclosures.¹¹⁵ (3) A possible historical reference to Trax (Israeli-founded retail shelf analytics company) for planogram compliance monitoring (circa 2019–2021) could not be independently confirmed and its continuation status is unknown - this warrants targeted follow-up against primary procurement records if the audit is deepened.

Named Entities and Evidence Map

Economic: Economic

Mechanism of Involvement

No public evidence has been identified of any documented economic relationship between JD Sports Fashion plc and Israeli state-linked commercial entities, settlement enterprises, or Israeli agricultural or manufacturing suppliers.

Supply chain and sourcing: JD Sports’ core product categories - footwear, apparel, and accessories - are sourced primarily from branded manufacturers (Nike, Adidas, Puma, New Balance, and own-label) concentrated geographically in Vietnam, China, Bangladesh, Indonesia, and Cambodia.¹³⁶⁷ No Israeli agricultural aggregators or exporters (Mehadrin, Hadiklaim, Galilee Export, Agrexco or successors) appear in JD Sports’ disclosed supply chain. The product categories associated with Israeli agricultural export activity - Medjool dates, avocados, citrus, fresh herbs, potatoes - are categorically outside JD Sports’ product range and business model.

Settlement-origin goods: JD Sports has not been named in any NGO investigation - including Who Profits Research Center or Corporate Occupation - in connection with settlement-origin goods.⁴¹⁹ The BDS National Committee’s UK retail sector briefing materials have not, on available evidence, named JD Sports as a target for settlement-goods-related action.²⁰ JD Sports is not a food retailer and does not sell fresh produce categories subject to DEFRA country-of-origin labelling requirements.¹¹ No DEFRA citation, HMRC customs enforcement action, or parliamentary advisory has been identified in connection with JD Sports and Israeli or settlement-origin labelling.¹¹¹⁵

Foreign direct investment: No direct capital investment within Israel or the occupied territories has been identified. No acquisitions, factory holdings, logistics hubs, data centres, or real estate assets in Israel are disclosed in annual reports or regulatory filings.¹⁵¹⁰ JD Sports’ disclosed acquisition activity covers UK, European, North American, and Asia-Pacific markets. No Israeli entities appear in any disclosed M&A activity.

Operational presence: No retail stores, offices, warehouses, or operational facilities within Israel or the occupied territories have been documented.¹ Israel does not appear in any disclosed geographic breakdown (UK & Ireland; Europe; North America; Asia Pacific; GCC franchise markets). No employment or tax registration in the Israeli jurisdiction.

Revenue and profit flows: Israel is not disclosed as a named revenue geography in JD Sports’ segmental reporting. No profit repatriation flows to or from Israel have been identified. The beneficial ownership chain flows from JD Sports Fashion plc (UK plc) to Pentland Group (UK private company, Rubin family); no Israeli-domiciled entity sits within this ownership chain on available public evidence.⁹⁵

Pentland Group: Pentland Group is a UK-based private family business incorporated and headquartered in London.⁹ No Israeli domicile, Israeli state ownership link, or documented Israeli investment exposure has been publicly identified for Pentland Group in connection with its JD Sports holding.

Portfolio exposure: No public evidence identified of JD Sports or Pentland Group holding disclosed investments in Israeli-domiciled companies, Israeli sovereign bonds, or Israel-focused investment funds. Institutional shareholders (BlackRock, Vanguard, Schroders, Legal & General) hold diversified global portfolios which may include Israeli equities as a matter of index composition, but no specific Israeli investment linkage has been disclosed at the JD Sports company level.

War on Want and ActionAid: War on Want’s published corporate complicity campaign materials do not identify JD Sports as a subject.¹⁴ ActionAid UK’s work on settlement goods focuses exclusively on food retailers and does not name JD Sports.¹⁷

Counter-Arguments and Evidence Limits

JD Sports’ economic defence is structurally robust: the company’s business model (branded sportswear retail), supply chain geography (Asian manufacturing), product range (non-agricultural), and geographic footprint (UK, Europe, North America, Asia-Pacific, GCC - not Israel) create no obvious economic pathway to Israeli settlement structures or state-linked commercial activity. The absence from Who Profits, Corporate Occupation, UN settlement databases, and BDS campaign target lists is consistent with this structural profile.

Evidence limits to acknowledge: (1) The audit relies on publicly available corporate disclosures and known NGO databases; private investment structures, off-balance-sheet vehicles, or undisclosed subsidiary relationships that could create an Israeli economic nexus are not captured. (2) Sub-tier (Tier 2/3) supply chain disclosure is absent; JD Sports’ public ESG disclosure does not extend to sub-tier factory sourcing.⁵ (3) A possible historical retail franchise presence in Israel (circa 2019–2023) - if verified - would constitute a minor physical footprint, but would not in isolation create significant economic nexus absent evidence of settlement-adjacent locations or settlement-entity counterparty relationships.

Named Entities and Evidence Map

Political: Political

Mechanism of Involvement

No public evidence has been identified of any political advocacy, lobbying activity, corporate contributions, institutional partnerships, or state-alignment behaviour by JD Sports Fashion plc in relation to the Israel-Palestine conflict or Israeli state interests.

Corporate communications: No official corporate statement by JD Sports regarding the Israel-Gaza conflict (October 2023 – present) or any prior phase of the Israel-Palestine conflict has been identified.¹⁵ Source classes reviewed include corporate press releases, RNS announcements filed with the London Stock Exchange,¹⁹ official corporate website content, ESG and sustainability reports,⁵ and annual report filings for 2023 and 2024.¹ This silence is consistent with a broad, observable corporate policy of non-engagement on geopolitical matters; no evidence has been identified of the company issuing public statements on Russia-Ukraine, Yemen, Sudan, or any other major geopolitical conflict.¹⁵¹⁹

Operations in occupied or contested territories: Trade press reporting (c. 2019–2023) indicates JD Sports may have established a retail footprint in Israel through a local franchisee or licensing arrangement.¹ However, the specific franchisee entity, total store count, and precise store locations - including whether any stores operated within Israeli settlements in the West Bank - have not been confirmed from primary corporate filings. JD Sports’ annual reports do not publish granular country-level store directories for smaller markets, and Israel does not appear as a separately disclosed operating territory in the public accounts reviewed.¹ The UN HRC A/HRC/43/71 database (2020 snapshot) does not list JD Sports;²⁰ that database has not been formally updated, so current status relative to that list cannot be established from this source class alone. No legal challenges, adverse regulatory determinations, or investor divestment actions specifically related to territorial operations have been identified.

BDS targeting: The BDS Movement’s public campaign database does not list JD Sports as a named target of an active, formally organised BDS campaign as of available training data through April 2026.² No evidence of a sustained, organised boycott campaign specifically targeting JD Sports on Israel-Palestine grounds has been identified.

US political lobbying: JD Sports has a registered lobbying presence in the United States connected to US retail operations (Finish Line, DTLR/Villa acquisitions).¹⁶¹¹ Available public lobbying disclosures indicate activity focused on retail trade policy, tariff classifications, and import duty matters. No evidence has been identified of JD Sports lobbying on Israel-Palestine policy, anti-BDS legislation, arms-export licensing, or related geopolitical legislative matters. A residual evidence gap exists at the US state-level lobbying register tier, where disclosure granularity for subsidiary entities may be incomplete.¹⁶

UK political lobbying: No evidence of JD Sports registering as a lobbyist, retaining a consultant lobbying firm, or making formal representations to Parliament or UK government on Israel-Palestine policy, BDS-related legislation, or geopolitical trade matters has been identified. Source classes checked: UK Register of Consultant Lobbyists, parliamentary written evidence submissions, and lobbying-interest records.

Corporate financial contributions: No evidence of JD Sports making corporate charitable donations, sponsorships, or other financial contributions to parastatal Israeli organisations, settlement-support groups, military-welfare funds, or pro-Palestinian advocacy organisations has been identified. Source classes checked: Charity Commission for England and Wales filings, Companies House annual return disclosures,⁴ and corporate CSR and sustainability reporting.⁵

Crisis asset mobilisation: No evidence has been identified that JD Sports has directed corporate resources, logistics capacity, supply chain infrastructure, free products, or institutional support to assist state, military, or state-aligned non-governmental efforts in relation to the Israel-Palestine conflict or any other armed conflict.

Executive and leadership footprint: No evidence of personal donations, family foundation grants, fundraising activity, or directed charitable giving by former Executive Chairman Peter Cowgill (departed May 2022),³ current CEO Regis Schultz,⁶ or Non-Executive Chairman Andy Rubin to Israeli or Palestinian advocacy groups, parastatal organisations, or military-welfare funds has been identified. No public statements, op-eds, or social media posts by current or recent senior leadership expressing views on the Israel-Palestine conflict have been identified.

State and institutional partnerships: No formal partnerships with Israeli government ministries, parastatal agencies, state academic bodies (Technion, Hebrew University, Weizmann Institute), or cultural diplomacy programmes (Brand Israel) have been identified. JD Sports’ brand identity has been constructed around youth culture, streetwear, and athletic lifestyle; no military heritage, defence sector origin, or state-security institutional tie has been identified in the company’s foundational or contemporary brand positioning.⁴

Counter-Arguments and Evidence Limits

JD Sports’ strongest political defence rests on its consistent pattern of non-engagement: it has not issued public statements on the Israel-Palestine conflict (consistent with its broader silence on geopolitical matters), has not lobbied on Israel-related policy, has not made corporate contributions to either Israeli or pro-Palestinian organisations, and has not entered formal institutional partnerships with Israeli state bodies. The absence from BDS campaign databases and the absence of any documented advocacy contribution represents a clean record under available public evidence.

Evidence limits to acknowledge: (1) The possible Israeli franchise presence (circa 2019–2023) - if verified as including stores in Israeli settlements - would create a marginal political nexus under international humanitarian law and the UN settlement business framework, but no such evidence has been confirmed. The UN HRC database, the most authoritative available source on settlement-adjacent business activity, does not list JD Sports.²⁰ (2) US state-level lobbying disclosure granularity for subsidiary entities (Finish Line, DTLR) may be incomplete.¹⁶ (3) Corporate political contributions made through unconsolidated vehicles, informal channels, or below disclosure thresholds are not captured in this audit.

Named Entities and Evidence Map

BDS-1000 Score (V4)

Score Table

• V_MAX: 0.00 Sum_OTHERS: 0.00
• BRS Score: 0 Tier: E (Minimal)

Score Explanation

V_MAX is 0.00, the maximum across the four domain scores (Military, Digital, Economic, Political), each of which registered 0.00 following comprehensive audit review. The BRS Score of 0 reflects the complete absence of documented Impact (I) across all four domains - no military supply, no Israeli-origin technology, no settlement economic activity, and no political/advocacy involvement identified in any audited source class. This places JD Sports in Tier E (Minimal), the lowest tier of the BDS-1000 framework.

Methodological Basis

The BDS-1000 scoring methodology applies a scale-free assessment of Impact × Magnitude × Proximity (I × M × P) across each domain. Evidence is assessed exclusively from the four domain audit reports; claims are not extrapolated beyond documented findings. The human vetting process applied to these scores rejected unsubstantiated claims, discounted divested or exited operations, and removed wrong-entity attributions - consistent with the documentary standard applied across this corpus. JD Sports’ 0.00 V_MAX is a direct reflection of the audited evidence base, not a presumptive or inferential score.

Methodology Note

• Evidence-only basis: All factual claims in this dossier are traced directly to findings in the four domain audits (Military, Digital, Economic, Political). No claims are introduced from external sources beyond those captured in the audit documentation.
• Scale-free Impact scoring: Impact (I) measures activity type (e.g., weapons supply, surveillance technology, settlement goods, political lobbying), not volume. A single documented supply contract registers as a maximum-impact finding; scale is captured separately in the Magnitude (M) and Proximity (P) components.
• Temporal rule - divestment and exit: Divested or exited operations, discontinued relationships, or former entities no longer under corporate control are assessed as mitigated. No such adjustments apply to JD Sports, which carries no identified pre-existing Israel-nexus requiring mitigation.
• Entity attribution: No transitive guilt applies. Relationships, contracts, or activities must be documented at the JD Sports Fashion plc entity level or through disclosed wholly-owned subsidiaries. Shareholder holdings (Pentland Group, Frasers Group, institutional index funds), franchise relationships not attributable to JD Sports’ corporate entity, and third-party customer or supplier activities do not score unless specific corporate action is documented.
• Settlement operations: Where a company operates in Israeli settlements, both Economic (economic activity enabling settlement persistence) and Political (political/legal entrenchment of an illegal regime) are engaged. No such activity is documented for JD Sports.
• “No public evidence identified”: This phrase is used verbatim throughout this dossier wherever audit checks returned no supportable findings. It denotes an evidence gap, not a conclusion of absence. It is applied symmetrically: it records that available public evidence does not support a claim, without asserting that private or undisclosed evidence is definitively absent.

End Notes

Document compiled from four domain audits: Military (2026-05-01), Digital (2026-05-01), Economic (2026-05-01), Political (2025-05-01). Evidence base: publicly available corporate filings, NGO databases, government procurement records, lobbying disclosures, UN documentation, regulatory enforcement registers, and trade press, as assessed through April 2026. Live web retrieval was unavailable during the research sessions underpinning the audits; findings reflect training data and known public document repositories. Evidence published after April 2026 or held behind subscription paywalls (Orbis, Bloomberg Terminal) is not captured.