A/HRC/43/71 (g) purposes; (h) The use of natural resources, in particular water and land, for business Pollution, and the dumping of waste in or its transfer to Palestinian villages; (i) Captivity of the Palestinian financial and economic markets, as well as practices that disadvantage Palestinian enterprises, including through restrictions on movement, administrative and legal constraints; (j) The use of benefits and reinvestments of enterprises owned totally or partially by settlers for developing, expanding and maintaining the settlements. 7. The parameters of the database encompass business enterprises, whether domiciled in Israel, the Occupied Palestinian Territory or abroad, carrying out listed activities in relation to the Occupied Palestinian Territory (A/HRC/37/39, para. 5). 8. The database produced in response to the request made by the Human Rights Council in its resolution 31/36 includes only business enterprises involved in the 10 activities listed above. It does not cover all business activities related to settlements, nor does it extend to other business activities in the Occupied Palestinian Territory that may raise human rights concerns. In addition, while there may be other types of enterprises involved in significant business activities related to settlements, only business enterprises are considered; non-business enterprises are excluded from consideration. III. Definitions 9. The mandate set out in Human Rights Council resolution 31/36 requires the identification of three cumulative elements: (a) “business enterprises”; (b) “involved”; and (c) in one or more listed activities. For the purpose of the present report, each of those elements is understood as set out below. Business enterprises 10. As OHCHR has already noted (A/HRC/37/39, para. 18): When contacting companies, OHCHR included in the communications, wherever possible, all relevant entities with respect to that particular situation of concern, including parent companies and their subsidiaries, franchisors and franchisees, local distributors of international companies, partners and other entities in relevant business relationships. In some of these cases, further research by OHCHR revealed relevant business entities, such as parent companies or subsidiaries, that were not initially named in the submissions received in notes verbales from Member States or through the open call for submissions from interested stakeholders. 11. In assessing whether an entity was a “business enterprise”, for the purposes of the present report OHCHR considered the nature and substance of the entity’s functions and activities, irrespective of its specific corporate form or structure or of its characterization in the national law of the State of domicile. Involved 12. In assessing whether an entity was “involved”, for the purposes of the present report OHCHR considered whether there were substantial and material business activities that had a clear and direct link to one or more of the listed activities, encompassing the following business forms: (a) A business enterprise itself engaged in a listed activity in the Occupied Palestinian Territory; (b) A parent company owning a majority share of a subsidiary engaged in a listed activity in the Occupied Palestinian Territory (a business enterprise owning a minority share in a subsidiary was not considered to be “involved” for the purposes of the present report); 3