ABB MILITARY

Research date: 26 October 2026 Target: ABB Ltd, Switzerland Domain: Military - Defence, Military Supply Chains and Military-Adjacent Infrastructure Evidence period: Historical observations through 26 October 2026

Direct Defence Contracting & Procurement

Israeli Ministry of Defence and security-force contracts

No public evidence identified of a directly attributable contract between ABB Ltd and the Israeli Ministry of Defence, Israel Defense Forces, Israel Prison Service or Israel Border Police for military equipment, weapons, tactical systems or military support services.

The Israeli Ministry of Defence publicly identified Elbit Systems Ltd as the supplier under a December 2024 series of contracts worth approximately $130 million for IDF communications equipment, including software-defined radios, satellite communications, autonomous-platform data links and regional maintenance capacity; the reviewed announcement did not name ABB as a contracting party or supplier.¹

A separate Israeli Ministry of Defence announcement of 3 December 2024 identified Elbit Systems Ltd as the supplier under approximately $40 million of contracts for military drones and autonomous systems; that announcement likewise did not identify ABB as a programme participant.²

Israeli industrial cooperation

Who Profits reports that ABB Group entered into an industrial cooperation agreement with the Israeli Industrial Cooperation Authority, but its ABB company profile does not provide the agreement date, contract number, purchaser, duration or military-specific deliverables.³

The Israeli Ministry of Economy and Industry describes the Industrial Cooperation Authority as managing industrial cooperation and offset arrangements involving more than 200 foreign enterprises across defence, aviation, energy, electronics, medical equipment and other industries. The authority’s public description therefore establishes a mixed civilian and defence cooperation mechanism without identifying a military end-user for ABB.⁴

Act record - industrial cooperation

• Acting entity: ABB Group, as identified by Who Profits.
• Recipient or counterparty: Israeli Industrial Cooperation Authority.
• Channel: Third-party investigation published by whoprofits.org; government description published by gov.il.
• Earliest observation: Undated historical agreement reported in the publicly available Who Profits profile.
• Latest observation: Continued publication of the historical assertion as examined on 26 October 2026.
• Operational status: Unknown.
• Contract duration: Not established.
• Military beneficiary: Not established.
• Public communication: A third-party database entry, not a verified ABB announcement; original publication date and historical audience reach are unconfirmed.^{3, 4}

SIBAT and defence trade directories

No public evidence identified of an ABB-specific SIBAT registration, Israeli military procurement award, named defence exhibition agreement or contract with a confirmed Israeli military end-user.

Direct defence cooperation announcements

No public evidence identified of an ABB-issued or Israeli government-issued announcement establishing a direct ABB defence-production partnership with IMOD, the IDF, Rafael, Israel Aerospace Industries or Elbit Systems.

Dual-Use Products & Tactical Variants

Industrial electrical equipment

Who Profits identifies ABB product 1SL0221A00 as an industrial electrical enclosure observed at the Kalia settlement solar field in October 2017. The identified product category is electrical infrastructure equipment; the investigation does not describe it as a tactical, military-specified or weapons-integrated product.³

[pre-2020] Act record - electrical enclosure

• Acting entity: ABB Group, as attributed by Who Profits.
• Observed equipment: ABB 1SL0221A00 industrial electrical enclosure.
• Recipient or beneficiary: Kalia Solar Field, a project associated with Clal Sun Ltd and Kibbutz Kalia.
• Channel: Physical equipment observation documented by the third-party investigation at whoprofits.org.
• Earliest dated observation: October 2017.
• Latest ABB-specific dated observation: October 2017.
• Commercial contract date: Not established.
• Original purchaser: Not established.
• Supply mechanism: Direct manufacturer supply, authorised distribution and subsequent resale are not distinguishable from the available documentation.
• Operational status on 26 October 2026: Unknown.
• Evidence of cessation: None identified.
• Military specification: None established.³

Industrial robotics channel

Xpert Robotics, an Israeli automation integrator based in Caesarea, identifies itself as an ABB authorised partner and states that its ABB partnership began in 2023. Its public materials advertise industrial robots, collaborative robots, integration services and maintenance; no specific Israeli military customer is identified in the examined description.⁵

Act record - Israeli robotics partnership

• Acting entity: Xpert Robotics, exact registered legal suffix not established from the examined page.
• Relationship claimed: ABB authorised industrial-robotics partner.
• Recipient or beneficiary: Israeli manufacturing customers generally; individually named military recipients not established.
• Channel: Partner’s own website, xpert-robotics.com.
• Earliest stated observation: 2023.
• Latest observed communication: 26 October 2026.
• Status: Publicly represented as continuing on the research date.
• Public communication: The partner’s commercial website; accessible to prospective customers and the general public.
• Persistence: From the partner’s stated 2023 commencement until its continuing public representation in October 2026, although uninterrupted publication of the exact wording cannot be independently established.
• Israeli defence end-use: no public evidence identified.⁵

Civilian-to-military distinction

ABB electrical enclosures, industrial robots and renewable-energy equipment are commercially applicable to civilian infrastructure and manufacturing. The two examined company-specific sources document settlement electrical equipment and an Israeli robotics sales channel, without identifying military configurations, military acceptance tests or military end-user certificates.^{3, 5}

Militarised variants

No public evidence identified of an ABB product variant specifically developed, modified, marketed or delivered for Israeli tactical forces.

Export controls and end-user certification

No public evidence identified of an individually attributable ABB export licence or end-user certificate identifying an Israeli military or security organisation as the recipient.

Heavy Machinery, Construction & Infrastructure

Kalia settlement solar field

Who Profits reports that ABB electrical enclosure 1SL0221A00 was documented in October 2017 at the Kalia Solar Field in the occupied Jordan Valley. It identifies the facility as a project of Clal Sun Ltd and Kibbutz Kalia, with a reported generating capacity of 10.8 MW and a footprint of approximately 135,000 square metres.³

AFSC Investigate maintains an ABB Ltd company entry corroborating that the settlement-related equipment concern has been documented by specialist investigators. AFSC attributes the underlying equipment observations to Who Profits, so its entry should not be treated as an independent original inspection.⁶

[pre-2020] Act record - Kalia solar infrastructure

• Acting entity: ABB Group, identified as manufacturer of observed equipment.
• Beneficiary: Kalia settlement-associated commercial solar field.
• Project entities: Clal Sun Ltd and Kibbutz Kalia.
• Channel: On-site equipment observation reported through whoprofits.org; subsequently summarised by investigate.afsc.org.
• Earliest dated equipment observation: October 2017.
• Latest verified ABB-specific observation: October 2017.
• Direct ABB contract: Not established.
• Installation contractor and procurement intermediary: Not established.
• Continuing use: Unknown.
• Verified removal, termination or replacement: no public evidence identified.
• Military connection: No military installation, military operator or defence-specific purpose established for the enclosure.^{3, 6}

Later Kalia energy development

Rapac Energy publicly identifies a photovoltaic and battery-storage project at Kalia with approximately 15.5 MWp of installed capacity and approximately 70 MWh of storage, connected to the electricity grid in December 2025. Its project description does not identify ABB equipment or establish that this installation is the same project as the 10.8 MW field documented in 2017.⁷

Act record - later Kalia project

• Acting entity: Rapac Energy, as named on the company’s project webpage.
• Beneficiary: Kalia photovoltaic and storage installation.
• Channel: rapac.co.il, the project participant’s own website.
• Earliest specific operational date: December 2025.
• Latest publicly observed project description: 26 October 2026.
• Status: Grid-connected as of December 2025 according to Rapac.
• ABB procurement or equipment participation: Not established.
• Project’s relationship to the historically documented ABB enclosure: Unknown.⁷

Beitar electrical substation

Who Profits reports that ABB Group was involved in supplying security systems to electrical substations, identifying the Beitar substation as an example of infrastructure supplying electricity to Israeli settlements in the occupied West Bank. The entry does not identify the system model, purchaser, procurement agreement, original installation date or whether the equipment remained installed in 2026.³

AFSC Investigate repeats the finding concerning ABB security systems associated with an electrical substation serving settlements. Its account cites Who Profits as the underlying source.⁶

Act record - Beitar substation security infrastructure

• Acting entity: ABB Group, as attributed by Who Profits.
• Beneficiary: Beitar electrical substation and its electricity distribution network.
• Ultimate users: Electricity customers served by the installation, including settlements according to the source.
• Channel: Third-party investigative publications on whoprofits.org and investigate.afsc.org.
• Earliest dated installation observation: Not established.
• Latest independently dated ABB equipment observation: Not established.
• Publication status: Historical allegation remains publicly accessible in October 2026.
• Contracting authority: Not established.
• Security-system specifications: Not established.
• Current installation status: Unknown.
• Verified withdrawal or replacement: no public evidence identified.
• Direct Israeli military beneficiary: Not established.^{3, 6}

Civilian renewable-energy infrastructure within Israel

Who Profits additionally reports that a 55 MW solar project in the western Negev developed by Enlight Renewable Energy used 36 ABB ULTRA-1400 inverters. The identified installation was a commercial electricity project, with no military purpose established in the examined account.³

[pre-2020] Act record - Negev photovoltaic equipment

• Acting entity: ABB Group, identified equipment manufacturer.
• Developer: Enlight Renewable Energy.
• Product: ABB ULTRA-1400 solar inverters.
• Quantity: 36 units reported.
• Beneficiary: Commercial electricity generation project in the western Negev.
• Channel: Historical equipment account published by whoprofits.org.
• Earliest and latest original installation dates: Not established.
• Current equipment status: Unknown.
• Israeli military end-user: Not established.³

Construction, demolition and occupation infrastructure

No public evidence identified of ABB heavy construction vehicles, demolition equipment or military engineering machinery being deployed for Israeli demolitions, settlement road construction, checkpoint construction or the separation barrier.

No public evidence identified of an ABB construction contract for an IDF base, detention facility, checkpoint or military installation in occupied territory.

Adjacent water infrastructure

Who Profits documents Mekorot’s role in providing water infrastructure to Israeli settlements and, in its earlier investigation, water supplies to military bases in occupied territory. These are Mekorot-specific findings and do not identify ABB as a supplier to those installations.^{8, 9}

Supply Chain Integration with Defence Primes

Israeli defence manufacturers

The Israeli Ministry of Defence announced a $260 million agreement with Elbit Systems Ltd in August 2025 covering domestically manufactured aerial munitions. The announcement identifies Elbit as the contracting manufacturer but does not identify ABB as a component supplier, integrator or subcontractor.¹⁰

Elbit Systems announced additional contracts exceeding $100 million in February 2026 for Israeli military digital-warfare and border-defence programmes, including the fifth-generation Tzayad digital ground-army system and the MARS multi-sensor border-defence system. The reviewed announcement does not identify an ABB component, licence or development role.¹¹

Named programme checks

Tzayad: no public evidence identified of ABB supplying a weapon-control subsystem, targeting component or military-specific integration service.

MARS: no public evidence identified of ABB manufacturing or supplying a military-specific subsystem.

Israeli military drones: no public evidence identified of ABB manufacturing drone guidance, propulsion, targeting or weapons-release systems for the Elbit contracts examined.

Israeli commercial intermediary

Xpert Robotics advertises an ABB industrial-automation partnership in Israel. Its public account does not identify Elbit Systems, Israel Aerospace Industries, Rafael or IMOD as a customer for an ABB integration project.⁵

Joint development and co-production

No public evidence identified of a joint ABB–Elbit, ABB–IAI or ABB–Rafael programme to develop, manufacture or integrate military platforms or weapons.

Ownership-related defence exposure

Investor AB identifies ABB as a listed portfolio company in which it owns 14.6% of capital and votes. Its portfolio disclosure names Johan Forssell and Mats Rahmström as board representatives associated with the investment.¹²

Investor AB separately identifies Saab AB as a defence and civil-security company and reports a 30.2% capital stake and 39.7% voting interest in Saab.¹³

Saab’s investor materials identify it as a defence manufacturer and report continuing defence-industry business activity in 2026. The common Investor AB investment relationship does not establish operational integration between ABB and Saab or participation by ABB in any specific Israeli military transaction.¹⁴

Act record - common investor

• Acting entity: Investor AB.
• Relationship with ABB: Significant minority shareholder.
• Relationship with Saab: Separate significant shareholder.
• Beneficiaries: Investor AB’s listed investment portfolio companies.
• Channel: Investor AB’s own public company disclosures at investorab.com.
• Earliest investment years disclosed: ABB, 1925; Saab, 1937.
• Latest observation: October 2026 public portfolio information.
• Status: Both investments publicly represented as continuing.
• ABB control of Saab: Not established.
• ABB-to-Saab supply: Not established.
• ABB-to-Israeli military supply through Saab: Not established.^{12, 13}

Direct component supply

No public evidence identified of ABB delivering purpose-built weapons components, precision-guidance electronics, fire-control hardware, military radar systems or calibrated military propulsion subsystems to an Israeli defence prime.

Logistical Sustainment & Base Services

Military installation services

No public evidence identified of ABB holding a contract to maintain electrical distribution, utilities, communications, accommodation or other operational infrastructure at an identified Israeli military installation.

Occupied-territory installations

The documented ABB equipment and security-system associations concern the Kalia commercial solar field and Beitar electricity substation. Neither source establishes that ABB provided maintenance services to an identified IDF military base, checkpoint or detention facility.^{3, 6}

Water and electricity infrastructure

Who Profits’ investigations describe Mekorot’s operation of water infrastructure serving settlements and military installations in occupied territory. The examined material does not establish that ABB supplied, operated or serviced the identified military water installations.^{8, 9}

Geographic specificity

The Kalia equipment observation is specifically located in the occupied Jordan Valley. The Beitar electricity-substation relationship is connected to electricity supplies serving West Bank settlements. The evidence does not identify an ABB military-services contract in either location.^{3, 6}

Shipping and defence logistics

No public evidence identified of ABB providing freight forwarding, military cargo handling, ammunition transportation, weapons warehousing or Israeli defence port-logistics services.

Sustainment contracts

No public evidence identified of ABB equipment-specific maintenance agreements covering Israeli fighter aircraft, missile-defence batteries, armoured vehicles, military drones, warships or military logistics installations.

Munitions, Weapons Systems & Strategic Platforms

Lethal systems

No public evidence identified of ABB manufacturing or supplying small arms, artillery, ammunition, guided missiles, tactical armed drones, military armoured vehicles or other lethal platforms under a contract with Israeli forces.

Munitions and precursor materials

The Israeli Ministry of Defence’s August 2025 announcement identifies Elbit Systems as the counterparty for an approximately $260 million aerial-munitions agreement. It does not identify ABB as supplying explosive materials, ammunition components, warheads or other munitions inputs.¹⁰

Unmanned and autonomous systems

The Israeli Ministry of Defence’s December 2024 drone procurement announcement names Elbit Systems as the supplier of autonomous military systems, including intelligence-collection and strike-capable drones. No ABB participation is identified in the examined government announcement.²

Purpose-built targeting software

Elbit Systems’ February 2026 announcement describes AI-enabled battlefield digitisation, digital-fire capabilities and military sensor integration under its own military programmes. The announcement does not identify ABB as providing targeting-decision software, fire-control AI or kill-chain automation.¹¹

Strategic platforms

No public evidence identified of ABB holding an Israel-specific contract to manufacture, integrate or maintain critical components of Iron Dome, David’s Sling, Arrow, Israeli combat aircraft, Merkava tanks, submarines or other military platforms.

Electrical and propulsion systems

No public evidence identified establishing that ABB industrial motors, power converters, robotics systems or other standard products were purpose-built or specifically modified for a named Israeli weapons platform.

Export Licensing, Regulatory & Legal History

Export licence decisions

No public evidence identified of an individually attributable government export-licence approval, denial, suspension or revocation naming ABB as exporter and an Israeli defence or military-security organisation as end-user.

End-user certification

No public evidence identified of an ABB end-user certificate, military equipment export classification or licence application establishing delivery to the IDF, IMOD, Israeli Prison Service or Border Police.

Industrial cooperation obligations

The Israeli Industrial Cooperation Authority publicly describes its role in administering offset and industrial cooperation agreements across numerous sectors, including defence and civilian industries. This public description does not identify the scope of an ABB-specific military offset obligation.⁴

Sanctions and arms embargo enforcement

No public evidence identified of an ABB-specific prosecution, enforcement order or administrative decision concerning unlawful defence exports to Israel.

Judicial proceedings

No public evidence identified of a court judgment or judicial-review ruling specifically determining that ABB supplied weapons or military support systems to Israel unlawfully.

Constructive-notice chronology

The dated October 2017 ABB equipment observation at Kalia predates both the ICJ advisory opinion of 19 July 2024 and the ICC arrest warrants issued in November 2024. The available ABB-specific equipment documentation does not establish whether the equipment continued in use after either event.³

Rapac’s description of a grid-connected Kalia photovoltaic and storage installation in December 2025 demonstrates later energy-project activity at Kalia but does not identify ABB participation in that activity.⁷

Post-July 2024 continuation

No public evidence identified establishing a new ABB military or settlement-infrastructure supply contract entered after 19 July 2024.

Post-November 2024 continuation

No public evidence identified establishing continued ABB participation in the historically documented Kalia or Beitar equipment relationships after November 2024.

Verified cessation

No public evidence identified of a dated ABB contract termination, equipment withdrawal, asset divestment or independently verified replacement relating to the Kalia enclosure or Beitar substation.

Civil Society Scrutiny & Documented Investigations

Who Profits investigation

Who Profits maintains a company profile for ABB Group documenting equipment at the Kalia settlement solar field, historical ABB inverters at an Israeli commercial photovoltaic installation and ABB security-system involvement in electricity infrastructure serving settlements. Its page also describes an industrial cooperation agreement with the Israeli Industrial Cooperation Authority.³

Act record - Who Profits publication

• Acting entity: Who Profits Research Center.
• Subject: ABB Group.
• Channel: Public investigative company database at whoprofits.org.
• Audience: General public, researchers and organisations consulting the database.
• Earliest substantive dated evidence: October 2017.
• Latest observed publication availability: October 2026.
• Exact original publication date: Not established.
• Uninterrupted public availability: Not independently established.
• Company-specific evidence type: Reported equipment observation and historical commercial relationships.
• Verified ABB response to the publication: no public evidence identified.³

AFSC Investigate

AFSC Investigate’s ABB Ltd entry names Peter R. Voser as chairman and Morten Wierod as chief executive and describes the company’s involvement in West Bank settlement-related solar and electrical infrastructure. The entry expressly relies on Who Profits’ findings regarding the relevant equipment.⁶

Act record - AFSC publication

• Acting entity: American Friends Service Committee, through AFSC Investigate.
• Subject: ABB Ltd.
• Channel: Public company profile at investigate.afsc.org.
• Audience: Public users of the AFSC Investigate database.
• Earliest original publication date: Not established in the reviewed material.
• Latest observed publication availability: 26 October 2026.
• Uninterrupted publication duration: Not established.
• Underlying equipment evidence: Attributed to Who Profits.
• ABB’s documented response: no public evidence identified.⁶

Settlement-company databases

Who Profits’ publicly accessible company directory includes ABB Group in categories relating to settlement infrastructure and occupied-resource exploitation. This represents inclusion in the NGO’s own database and is distinct from inclusion in a United Nations database.¹⁵

The Business & Human Rights Resource Centre describes the OHCHR September 2025 update listing 158 business enterprises involved in specified settlement-related activities. That general database update does not, by itself, establish whether ABB is included in the published annex.¹⁶

OpenSanctions separately identifies and describes the OHCHR settlement-business database as a structured dataset based on the United Nations reporting framework. Its dataset description is not independent evidence of ABB’s inclusion.¹⁷

Investor AB ownership and related defence interests

Investor AB identifies itself as a significant minority shareholder of ABB and states that it uses ownership and board participation to influence portfolio-company development. Its public recruitment materials describe the listed-company investment model as involving substantial minority positions.^{12, 18}

Investor AB’s separate Saab investment is a documented defence-industry equity relationship involving an ABB shareholder. It does not establish an ABB corporate procurement act, a Saab subsidiary relationship or an Israeli military sales channel attributable to ABB.^{13, 14}

Named board and controlling-principal records

Peter R. Voser - Chairman of ABB Ltd. AFSC identifies his current office. Searches covering Israeli defence contracts, defence-industry directorships, military-related donations and settlement organisations identified no qualifying military-channel act.⁶

Morten Wierod - Chief executive of ABB Ltd. AFSC identifies his current office. Searches covering military procurement, Israeli security contracts, reservist policies and defence philanthropy identified no qualifying military-channel act.⁶

Frederico Fleury Curado - ABB director and former chief executive of Embraer S.A. SEC-filed governance material independently documents his former Embraer position and ABB directorship. No verified ABB-specific Israeli military procurement, defence donation or weapons-development act was established through this connection.¹⁹

Transocean’s publicly available director biography also identifies Frederico Curado’s ABB directorship and his prior Embraer leadership, providing separate confirmation of those corporate roles.²⁰

Johan Forssell - ABB-related Investor AB board representative. Investor AB publicly identifies his involvement in its ABB investment. Searches covering Israeli military supply, defence philanthropy and settlement-related acts identified no qualifying personal act.¹²

Mats Rahmström - ABB director and Investor AB board member. Investor AB identifies his current board roles, including ABB. Searches covering Israeli defence transactions, military-related donations and settlement organisations identified no qualifying personal act.²¹

David Constable - ABB board member. Searched for Israeli military contracts, defence-industry roles and settlement-related activity; no qualifying military-channel act identified.

Denise C. Johnson - ABB board member. Searched for Israeli defence procurement, military donations and settlement organisations; no qualifying military-channel act identified.

Jennifer Xin-Zhe Li - ABB board member. Searched for Israeli military contracting and defence-industry affiliations; no qualifying military-channel act identified.

Geraldine Matchett - ABB board member. Searched for Israeli defence transactions and military-related philanthropy; no qualifying military-channel act identified.

David Meline - ABB board member. Searched for Israeli military transactions, defence-sector appointments and settlement-related activity; no qualifying military-channel act identified.

Claudia Nemat - ABB board member. Searched for Israeli military procurement and defence-industry links; no qualifying military-channel act identified.

Giampiero Frisio - ABB executive. Searched for Israeli military procurement and defence-prime supply; no qualifying act identified.

Peter Terwiesch - ABB executive. Searched for Israeli military procurement and defence-prime technology integration; no qualifying act identified.

Brandon Spencer - ABB executive. Searched for military-specific industrial-motor supply and Israeli defence contracting; no qualifying act identified.

Mathias Gaertner - ABB executive. Searched for Israeli military-channel corporate transactions and legal proceedings; no qualifying act identified.

Carolina Granat - ABB executive. Searched for Israeli reservist compensation policies and military-related employee donations; no qualifying act identified.

Karin Lepasoon - ABB executive. Searched for public statements, military-related philanthropy and Israeli defence-sector communications; no qualifying act identified.

Corporate ownership

Investor AB reports 14.6% ownership of ABB’s capital and voting rights. Its published investment information identifies ABB as a listed portfolio company rather than a wholly owned subsidiary.¹²

No evidence was established of a different shareholder owning at least 10% of ABB’s voting rights through the reviewed independent ownership disclosures.

Civil-society campaigns and institutional divestment

The existence of ABB-specific profiles in the Who Profits and AFSC databases establishes published civil-society scrutiny of settlement-related electrical infrastructure. Neither reviewed profile establishes a named institutional divestment decision against ABB specifically for Israeli military weapons supply.^{3, 6}

Corporate response

No public evidence identified of an ABB statement specifically responding to the Kalia enclosure observation, the Beitar substation allegation or an identified Israeli military supply controversy.

No public evidence identified of a verified ABB undertaking to remove the documented equipment, terminate the historical relationships or impose an Israel-specific military end-use exclusion.

Temporal status

The strongest dated ABB-specific physical observation remains October 2017 at Kalia. The currently accessible investigative profiles preserve that historical evidence, while the later Kalia project description and current Israeli commercial partnerships do not independently establish continuation of the original ABB installation or a new Israeli military supply relationship.^{3, 6, 5, 7}

ABB’s documented response to Who Profits - November 2017

On 30 November 2017, Adrienne Williams, Head of Corporate Responsibility at ABB Asea Brown Boveri Ltd, sent a written response to Who Profits acknowledging receipt of its inquiry dated 9 November 2017 concerning a planned publication about ABB Group’s business activities. ABB stated that the draft statements submitted for its review were “basically correct” and requested two specific amendments: Doral Solar should be described as a local customer rather than a strategic business partner, and ABB’s 2016 revenue should be stated as USD 33,379,000,000. ABB additionally asserted its commitment to compliance with applicable international regulations and stated that it considered the business cases identified in the inquiry consistent with that commitment. The correspondence is reproduced in Appendix III, page 26, of Who Profits’ May 2018 report, Plundering the Sun: The Israeli Solar Energy Industry and Palestinian Forced Displacement. ABB’s response constitutes documented corporate engagement with the investigation and qualified acceptance of the submitted descriptions, subject to its stated corrections. It does not independently establish military procurement, a military end-user or ABB’s acceptance of any alleged illegality.^{22, 3}

Correction to the existing audit’s corporate-response findings

The November 2017 correspondence directly corrects three existing statements in this audit: “Verified ABB response to the publication: no public evidence identified” under “Act record - Who Profits publication”; “ABB’s documented response: no public evidence identified” under “Act record - AFSC publication”; and “no public evidence identified of an ABB statement specifically responding to the Kalia enclosure observation, the Beitar substation allegation or an identified Israeli military supply controversy” under “Corporate response.” The first two statements are superseded insofar as they suggest that ABB provided no documented response to the underlying Who Profits investigation. The third requires qualification: ABB responded to the proposed publication concerning its reported business activities, including the settlement-related solar industry, but its reproduced letter does not separately identify Kalia, Beitar or a military-supply controversy. ABB’s qualified acceptance of the submitted draft therefore cannot be attributed with certainty to every individual allegation. The correspondence also provides no undertaking to withdraw equipment, terminate business relationships or restrict Israeli military end-use.^{22, 3}