Military Audit - Carrefour S.A.

Audit Phase: Military | Subject Entity: Carrefour S.A. (France) | Research Date: 28 June 2026

Scope note: This audit covers Carrefour S.A. (France, parent entity), its Israeli franchise vehicle Global Retail C.I. Ltd / Carrefour Israel (formerly Yenot Bitan), and - under group attribution - the ELCO Group sibling subsidiaries that share an ultimate parent with Electra Consumer Products, Carrefour Israel’s majority franchisee partner. ELCO Group relationships are labelled throughout as “Group Attribution” to distinguish them from direct Carrefour S.A. conduct. Carrefour S.A. entered the Israeli retail market in May 2023 via a franchise agreement with Electra Consumer Products, launching approximately 50 stores under the Carrefour banner in a phased rebranding of the Yenot Bitan chain ¹². CEO Alexandre Bompard is identified in Israeli business press as the personal driving force behind the group’s establishment in Israel ³.

Direct Defence Contracting & Procurement

Carrefour S.A. - Parent Entity

No public evidence identified of Carrefour S.A. holding direct contracts, framework agreements, or memoranda of understanding with the Israeli Ministry of Defence (IMOD), the Israel Defence Forces (IDF), the Israel Prison Service, or the Israel Border Police. No appearance by Carrefour S.A. in SIBAT (Israel’s Defence Export and Cooperation Directorate) listings or international defence exhibition catalogues has been identified. No Carrefour S.A. corporate press release announcing a defence cooperation agreement with any Israeli security entity has been found in public records.

Carrefour Israel / Global Retail C.I. Ltd - Franchisee

Global Retail C.I. Ltd, operating as Carrefour Israel and formerly as Yenot Bitan, with Electra Consumer Products holding a 49.49% stake, has documented supply relations with the Coordinator of Government Activities in the Territories (COGAT) - the Israeli military body with executive jurisdiction over the occupied West Bank and Gaza ⁴. Israeli government procurement records document NIS 33,705 in food and beverage supply to COGAT in 2024, of which NIS 9,610 was specifically designated for events ⁴.

In October 2023, Carrefour Israel’s Ramat Beit Hakerem branch in Jerusalem announced via in-store public address system a fundraiser for IDF soldiers, displayed a sign reading “for our brave soldiers,” and solicited NIS 10 donations described as “for cigarettes for soldiers” ⁵⁶⁷. An Instagram post dated 10 October 2023, subsequently removed, announced that Carrefour Israel would supply food parcels to IDF soldiers ⁶⁷⁸.

In April 2026, Carrefour Israel participated in the “Israeli Basket” initiative in cooperation with Israel’s Ministry of Economy, under which the Israeli government subsidised products at Carrefour stores by approximately NIS 50 million (~$17 million) ⁹¹⁰. The initiative excluded West Bank settlement stores, a geographic carve-out that prompted public criticism from former Prime Minister Naftali Bennett ¹⁰.

ELCO Group Sibling Subsidiaries - Documented Defence Contracting (Group Attribution)

The ELCO Group is the ultimate parent of Electra Consumer Products, Carrefour Israel’s majority franchisee partner ⁴¹¹¹². ELCO sibling subsidiaries - operationally distinct from the retail franchise vehicle - hold extensive documented Israeli defence contracts:

• Camp Ariel Sharon military training campus: In 2017, Electra Ltd subsidiaries won an Israeli Ministry of Defence tender worth NIS 330 million to construct a 250,000 m² / 2,600-dunam campus comprising 120 military training buildings in the Negev ¹³. As of 31 December 2023, Electra holds shares in the franchise company (14.3%), the contractor company (25.5%), and the operating company (25.19%), confirming ongoing operational involvement ¹³.

• FK Generators - IDF Gaza assault (2014): Electra subsidiary FK Generators supplied generators to the Israeli military during Israel’s 2014 military assault on Gaza ¹³¹⁴.

• Border Police headquarters (April 2022): An Electra subsidiary contracted for air conditioning system installation at Border Police headquarters and diesel generator infrastructure preparation for Border Police facilities ¹³.

• Israel Police National Campus: Electra constructed the Israel Police National Campus for officer training and shooting ranges, valued at NIS 140 million and comprising 60,000 m² ¹³.

• Israel Prison Service contracts (2022–2023): P.K. Electra / Electra subsidiaries held multiple Israel Prison Service contracts including diesel generator supply and installation (February 2022), air conditioning systems (May 2023), fire extinguisher supply (2022), and a full generator maintenance services contract (August 2023) ¹³.

• National electronic monitoring contract (October 2024): SuperCom, together with “prime partner Electra,” was awarded a five-year national electronic monitoring contract with the Israel Prison Service Agency, covering all electronic monitoring programmes for an estimated 1,500+ enrollees, with up to four one-year extension options ¹⁵¹⁶. No contract value was disclosed publicly; the specific Electra legal entity acting as prime partner was not identified in the public announcement ¹⁵¹⁶.

• Security infrastructure at Elbit Systems: Electra subsidiary Megason Electronics and Control (1978) Ltd installed security infrastructure at Elbit Systems facilities, including CCTV, control desks, turnstiles, entrance gates, controlled doors, perimeter detection systems, VMD systems, A.A. detectors, and microwave sensors ¹³.

• Electra Power / Supergas - IDF exclusive gas supplier: Elco’s subsidiary Electra Power (renamed Supergas Power 2019 Ltd in October 2025) ¹⁷ has been described in Elco’s own disclosures - as cited by AFSC Investigate - as “the exclusive gas supplier of the Israel Defense Forces and the country’s Police and Prison systems services for many years” ¹⁸. The CEO of Elco confirmed on a 2024 earnings call that “the IDF is a major client” ¹⁸.

Dual-Use Products & Tactical Variants

No public evidence identified of Carrefour S.A. manufacturing, developing, or marketing ruggedised, tactical, mil-spec, or defence-grade product variants. No Carrefour S.A. product line has been confirmed as sold to Israeli security forces through a military-specified procurement contract or product modification. No export licence applications, end-user certificates, or government export-control reviews specifically related to Carrefour S.A. sales to Israeli defence or security end-users have been identified in any public record reviewed for this audit ¹⁹²⁰. Source classes checked include UK government export licence databases, French DGA/ANSM records, US DSCA Foreign Military Sales notifications, and the SIBAT directory. Carrefour’s retail product portfolio - food, beverages, household goods, and private-label consumer products - has not been identified in civil society, NGO, or governmental research as carrying dual-use classification relevant to Israeli military applications ¹⁹.

Heavy Machinery, Construction & Infrastructure

Carrefour-Branded and Franchise-Linked Stores in Occupied Territory

As of March 2026, two Carrefour-branded stores operated by Global Retail C.I. Ltd are located in occupied territory ²¹²²:

• Maccabim (Modi’in-Maccabim-Re’ut): situated in a shopping centre outside the Green Line in what Who Profits describes as a “demilitarized zone” in the occupied West Bank ⁴²¹²².
• Neve Ya’akov: located in an Israeli settlement neighbourhood in occupied East Jerusalem ⁴²¹²².

Six additional stores operating under non-Carrefour-branded banners (Yenot Bitan / Shuk Mehadrin) - operated by the same franchise-linked entity - remain active in the occupied West Bank settlements of Ariel, Alfei Menashe, Modi’in Illit, Kokhav Ya’akov, and Ma’ale Adumim as of March 2026 ²¹²². The Yenot Bitan / Shuk Mehadrin online delivery platform additionally serves settlements in occupied East Jerusalem, Modi’in Illit, Givat Ze’ev, and Ma’ale Adumim ²².

In August–September 2024, Carrefour-branded products were withdrawn from settlement stores ²³. The franchise relationship and the stores themselves continued operating; civil society organisations described the product withdrawal as a “cosmetic” measure that left the underlying commercial infrastructure intact ²¹²³²². Carrefour’s 2024 Universal Registration Document states that Electra Consumer Products “signed a contract prohibiting it from developing stores under the Carrefour banner in Palestinian territories” ²⁴; critics note this formulation continues to permit non-Carrefour-branded settlement store operations under the franchise relationship ²³²⁴.

ELCO Group Sibling Subsidiaries - Occupation and Settlement Infrastructure (Group Attribution)

• Jerusalem Light Rail Blue Line (March 2023, NIS 620 million): Electra Infrastructure Ltd contracted for underground rail construction in occupied East Jerusalem connecting the settlement neighbourhoods of Ramot, Ramat Eshkol, and Gilo ¹³.

• French Hill Tunnel (August 2020, NIS 580 million): Electra Infrastructure contracted for a 4.5-kilometre tunnel system in the occupied West Bank, facilitating vehicle access to the Ma’ale Adumim and Pisgat Ze’ev settlements ¹³.

• Highway 60: Electra subsidiaries (Electra Elco, FM, TAAMAL) installed electricity, lighting, communications, and control systems along Highway 60, a road cutting through the occupied West Bank; subsidiaries also constructed buildings for settlement councils in the occupied West Bank and in the occupied Syrian Golan Heights ¹³²⁵.

• Electra-Afikim bus lines: Electra-Afikim operates bus lines serving at least 14 illegal Israeli settlements in the occupied West Bank, including occupied East Jerusalem ²⁵.

• Barkan Industrial Zone: Former Electra subsidiary Ben Hasharon (80% owned, now inactive) executed an expansion of the Barkan Industrial Zone, including road paving and quarrying in the occupied West Bank ¹³.

• FK Generators - Irtah checkpoint (Sha’ar Efrayim): FK Generators supplied and maintained power generation equipment at this occupied West Bank military checkpoint ¹⁴.

• FK Generators - Katzrin waste treatment: FK Generators supplied generators to the Katzrin waste treatment plant in the occupied Syrian Golan Heights ¹⁴.

• Water well drilling (2022, NIS 400 million): Electra subsidiaries contracted for water well construction in the occupied West Bank and occupied Syrian Golan Heights ¹³.

• Settlement housing construction: Electra subsidiaries constructed 141 housing units in Har Homa (occupied East Jerusalem) and 52 housing units in Ma’ale Adumim (occupied West Bank) ¹³.

• OHCHR 2020 database listing: Electra Ltd - ELCO’s construction subsidiary and sibling entity to the Carrefour franchisee partner Electra Consumer Products - was listed in the 2020 OHCHR settlement database (A/HRC/43/71) for construction and maintenance of settlement infrastructure ¹⁸²⁵²⁰.

Supply Chain Integration with Defence Primes

Carrefour S.A. - Parent Entity

No public evidence identified of Carrefour S.A. supplying components, sub-systems, raw materials, or manufacturing services to Elbit Systems, Israel Aerospace Industries (IAI), Rafael Advanced Defense Systems, or IMI Systems. No joint development programmes, co-production agreements, technology transfer arrangements, or licensed manufacturing relationships between Carrefour S.A. and any Israeli defence prime have been identified in public records.

ELCO Group - Facility Services to Elbit Systems (Group Attribution)

Electra subsidiary Megason Electronics and Control (1978) Ltd installed perimeter security infrastructure at Elbit Systems facilities, including CCTV systems, turnstiles, entrance gates, controlled doors, VMD systems, A.A. detectors, and microwave sensors ¹³. This constitutes a facility-services relationship with a defence prime; it does not represent a weapons-system component supply relationship.

Carrefour Israel - Commercial Partnership with Settlement-Active Technology Firm

In May 2023, Carrefour Israel announced commercial partnerships with six Israeli technology start-ups at the time of the franchise launch ². One of these partners, Juganu - a lighting infrastructure and security company - has been identified by BDS research as commercially active in the settlement colonies of Har Homa and Beitar Illit ⁵⁹. This is a commercial technology partnership; no defence-procurement or weapons-related dimension has been identified.

Carrefour Israel - Financial Partnership with OHCHR-Listed Bank

In August 2022, Electra Retail Ltd (part of the Electra Consumer Products / Global Retail C.I. group) entered a credit card services partnership with Bank Hapoalim ⁶. Bank Hapoalim is listed in the OHCHR settlement database for providing financial services to settlement-linked activities ²⁰.

Logistical Sustainment & Base Services

Carrefour Israel - Direct Provision to Israeli Military Entities

COGAT food and beverage supply (2024): Israeli government procurement records document NIS 33,705 in food and beverage supply by Global Retail C.I. Ltd to COGAT in 2024, of which NIS 9,610 was for specific events ⁴. COGAT is the Israeli military coordination body with executive jurisdiction over the occupied West Bank and Gaza.

IDF soldier food provision (October 2023): Carrefour Israel’s Ramat Beit Hakerem branch organised an in-store fundraiser for IDF soldiers, publicly announced via public address system; social media posts subsequently removed from an official Carrefour Israel account announced the supply of food parcels to soldiers ⁵⁶⁷⁸. A figure of over 6,000 food packages donated to military personnel during Gaza operations is cited by CorpWatch ⁸; this specific quantity has not been corroborated by a named primary corporate document or government procurement record identified in this research.

Corporate response: CEO Alexandre Bompard stated in multiple interviews that employee-level aid “ended by mid-October” 2023 and that “there is no longer any donation, any aid provided to the Israeli army,” characterising the October 2023 events as “individual initiatives by individuals working in our stores” ²⁶²⁷.

ELCO Group Sibling Subsidiaries - Sustainment Services to Israeli Security Forces (Group Attribution)

• Electra Power / Supergas - IDF exclusive gas supply: Per Elco’s own disclosures cited by AFSC Investigate, Supergas has been “the exclusive gas supplier of the Israel Defense Forces and the country’s Police and Prison systems services for many years” ¹⁸. The CEO of Elco stated on a 2024 earnings call that “the IDF is a major client” ¹⁸.

• Camp Ariel Sharon military training campus (ongoing from 2017): Electra holds shares in the operating company for the NIS 330 million Camp Ariel Sharon military training campus in the Negev, confirmed as ongoing as of 31 December 2023 ¹³.

• Israel Prison Service - generator systems: P.K. Electra / FK Generators held an IPS contract for diesel generator supply and installation (February 2022) and a full generator maintenance services contract (August 2023) ¹³¹⁴.

• Irtah checkpoint (Sha’ar Efrayim): FK Generators supplied and maintained power generation equipment at this occupied West Bank military checkpoint ¹⁴.

• National electronic monitoring - Israel Prison Service (October 2024): As prime partner to SuperCom, an Electra entity was awarded a five-year contract to operate electronic monitoring programmes for the Israel Prison Service Agency across an estimated 1,500+ enrollees ¹⁵¹⁶.

Munitions, Weapons Systems & Strategic Platforms

No public evidence identified of Carrefour S.A. acting as a prime contractor, licensed manufacturer, or component supplier for small arms, artillery systems, armoured fighting vehicles, tactical unmanned aerial systems, naval vessels, or any other lethal weapons platform sold to or used by Israeli security forces.

No public evidence identified of Carrefour S.A. supplying ammunition, explosive ordnance, chemical propellants, warhead components, or munitions precursor materials to any Israeli defence end-user.

No public evidence identified of Carrefour S.A. involvement in the manufacture, systems integration, maintenance, or component supply of Iron Dome, David’s Sling, Arrow, F-35 components, Merkava tanks, warships, or ballistic missile systems.

No public evidence identified of any sub-system or critical component supply specifically calibrated for lethal or strategic Israeli weapons programmes by Carrefour S.A. or any entity within the Carrefour-branded retail system.

Source classes checked include: DSCA FMS notifications; SIPRI arms transfer database; Israeli defence export press releases; CAAT UK arms export data; Elbit Systems public procurement announcements; Who Profits weapons-category records; and AFSC weapons-category records ¹³¹⁹²⁰.

Export Licensing, Regulatory & Legal History

No public evidence identified of any government decision - by France, the United Kingdom, the European Union, or the United States - to grant, deny, suspend, or revoke an export licence for Carrefour S.A. products destined for Israeli military or security end-users. Source classes checked include UK CAAT / Department for International Trade export licence registers, French DGA records, US DDTC / DSCA databases, and EU dual-use regulation notices. No arms-embargo compliance investigation, export-control enforcement action, or sanctions notice issued against Carrefour S.A. related to Israeli defence trade has been identified in any public record.

French Duty of Vigilance Law (Loi de Vigilance, 27 March 2017): Carrefour S.A., as a large French company, is legally obligated to publish an annual vigilance plan covering human rights and environmental due diligence throughout its value chain ²¹²⁸²². Civil society organisations including Al-Haq, AFPS, CGT, LDH, and Solidaires have formally invoked Carrefour’s obligations under this law in relation to its Israeli franchise operations and settlement-store relationships ²¹²⁸²². As of the research date (June 2026), no formal proceedings before a French civil tribunal specifically targeting Carrefour’s Israel operations under the Loi de Vigilance have been identified in public records.

ICJ Advisory Opinion (19 July 2024): Multiple NGO reports note that Carrefour’s continued settlement-store operations post-date the International Court of Justice advisory opinion enjoining states to take measures to prevent trade or investment that helps to maintain Israel’s unlawful presence in occupied territory ²¹²³²². Carrefour had not terminated its franchise agreement with Electra Consumer Products or Yenot Bitan following the ICJ advisory opinion as of the research date (June 2026) ²¹²².

OECD National Contact Point: No formal OECD NCP specific-instance complaint against Carrefour related to Israeli settlements or military supply has been identified in publicly accessible records.

ICC / ICJ proceedings: No court filing naming Carrefour as a respondent or named party has been identified in public ICC or ICJ documents; no OpenSanctions or OHCHR dataset entry specifically for Carrefour has been identified ²⁰²⁹.

Civil Society Scrutiny & Documented Investigations

UN and Authoritative-Body Database Listings

OHCHR settlement database (A/HRC/60/19, September 2025): The September 2025 update of the UN Human Rights Office database of business enterprises involved in Israeli settlement activities, covering 158 companies, does not list Carrefour S.A., Global Retail C.I. Ltd, Yenot Bitan, or Electra Consumer Products, based on the Wikipedia representation of the database content ³⁰³¹. Electra Ltd - ELCO’s construction subsidiary and a sibling entity to the Carrefour franchisee partner Electra Consumer Products - was listed in the 2020 edition of the OHCHR database (A/HRC/43/71) for construction and maintenance of settlement infrastructure ¹⁸²⁵²⁰. Current listing status of Electra Ltd in the September 2025 update (A/HRC/60/19) has not been independently confirmed from the primary document ²⁹.

UN Special Rapporteur A/HRC/59/23 (Albanese, 2 July 2025 - “From Economy of Occupation to Economy of Genocide”): Carrefour is not among the named corporate actors in this report ³²³³. The Albanese report names 48 corporate entities - including Google, Amazon, Microsoft, Caterpillar, Volvo, Elbit Systems, IAI, BNP Paribas, Barclays, Chevron, and BP - and includes a general passage observing that “seemingly neutral actors like tourism sites, supermarkets, and universities are normalizing apartheid,” but does not identify Carrefour specifically ³²³³. Multiple 2026 NGO reports cite A/HRC/59/23 as the operative legal and factual framework for their Carrefour analyses without claiming that report names Carrefour as a specific subject ²¹²².

NGO and Civil Society Investigations

Who Profits maintains a dedicated profile for “Carrefour Israel (formerly Yenot Bitan)” documenting settlement store locations (including Ariel, Alfei Menashe, Ma’ale Adumim, Modi’in Illit, Neve Ya’akov, and Maccabim), COGAT food and beverage contracts (NIS 33,705 in 2024), and the ownership structure (Electra Consumer Products 49.49%) ⁴.

AFSC Investigate maintains a Carrefour profile (updated December 2022) documenting the franchise structure, settlement store operations, and citing Al-Haq and BDS Movement research ¹⁹. AFSC also maintains profiles for Elco Ltd documenting Electra Power’s IDF gas exclusivity claim ¹⁸ and for Electra Ltd documenting settlement construction contracts ²⁵.

Don’t Buy Into Occupation (DBIO) V Report (November 2025) names Carrefour among 104 companies identified as complicit in Israel’s occupation, collectively subject to over $310 billion in loans and underwritings by European financial institutions between January 2023 and August 2025 ³⁴. Documented Carrefour activities cited include settlement store operations and supply to Israeli state institutions ⁹³⁴.

Al-Haq / AFPS / CGT / Solidaires / LDH / Plateforme ONG françaises pour la Palestine published iterative joint reports in November 2022 ²⁸ and March 2026 ²¹²². The March 2026 report documents two Carrefour-branded settlement stores (Maccabim, Neve Ya’akov), six non-branded stores across occupied West Bank settlements, the online delivery platform serving settlement blocs, the August–September 2024 product withdrawal described as “cosmetic,” and CEO denial statements from 2023, 2024, and May 2025 ²¹²².

Electronic Intifada published reporting in March 2022 on Carrefour joining forces with Israeli settlement profiteers through the Electra Consumer Products franchise ³⁵, and a 2024 analysis documenting how Carrefour profits from Israel’s war crimes, including the Bank Hapoalim credit card partnership and the October 2023 IDF food provision ⁶.

Boycott, Divestment, and Commercial Consequences

The BDS Movement launched the formal #BoycottCarrefour campaign on 12 December 2022, with two primary demands: termination of the franchise agreement with Electra Consumer Products and Yenot Bitan, and cessation of all global Carrefour sales of settlement-produced goods ⁵³⁶.

Results attributed to the boycott campaign by BDS and commercial press:

• Jordan: All Carrefour branches closed, November 2024 ²⁶³⁷.
• Oman: Carrefour operations closed, January 2025 ³⁸.
• Bahrain: Closure announced, 14 September 2025 ³⁹.
• Kuwait: Closure announced, 16 September 2025 ³⁹.

Stores in affected markets were rebranded to HyperMax, operated by Majid Al Futtaim, Carrefour’s Arab-world franchise partner ³⁸. Majid Al Futtaim reported a 47% drop in retail profits in 2024, attributed in part to declining consumer confidence across Jordan, Morocco, Egypt, Tunisia, Bahrain, Kuwait, and the UAE ⁸. Carrefour Group net profits fell from €1.66 billion (2023) to €723 million (2024) - an approximately 56% decline - and further to approximately €319 million (2025), representing an approximately 56% additional decline ⁹⁸.

Active boycott infrastructure continued in Belgium (BoycottCarrefour.be, ongoing) ⁴⁰ and France, where demonstrations took place at Carrefour stores in Paris, Rennes, Lyon, and Toulon in February 2024, with over 100 protesters at one Paris location and activists removing Israeli-branded products from shelves ⁷.

No institutional pension-fund or sovereign wealth fund divestment decision specifically citing Carrefour’s Israeli military supply activities has been identified in publicly accessible records.

Corporate Response and Policy Statements

CEO Alexandre Bompard stated on multiple occasions in 2023, 2024, and May 2025 that “there have never been and there will never be any Carrefour stores in occupied territory” ²¹²²²⁷. Carrefour S.A.’s official statement regarding the October 2023 IDF food parcels characterised them as “individual initiatives that did not involve the Israeli franchisee” and asserted that “this Israeli company provides no material support to the military” ²⁶. In an interview with the French-language edition of the Times of Israel, Bompard confirmed that aid to soldiers “ended by mid-October” 2023 and stated “there is no longer any donation, any aid provided to the Israeli army” ²⁷.

The 2024 Universal Registration Document states that Electra Consumer Products “signed a contract prohibiting it from developing stores under the Carrefour banner in Palestinian territories”; civil society organisations note this formulation permits ongoing non-Carrefour-branded settlement store operations to continue ²³²⁴. The partial product withdrawal of August–September 2024 and the franchise prohibition clause have been assessed by Al-Haq, CGT, LDH, and Solidaires as insufficient, with the underlying franchise relationship and non-branded settlement stores remaining in operation as of June 2026 ²¹²³²². No termination of the franchise agreement with Electra Consumer Products or Yenot Bitan has been identified as of the research date ²¹²².

End Notes