Testimonial evidence
- that crimes against humanity, war crimes or the crime of genocide has been committed;
- that a senior official (or officials) of the corporation maintained close relationships with military or paramilitary groups who were committing international crimes against civilians or protected persons (and the corporation knew or should have known that this was the case);
- that a member of the said groups committed an international crime;
- that a corporation was providing material support to the said groups (e.g. through the supply of goods or services);
- that a corporation failed to complete its due diligence obligations.
Documentary evidence
- reports indicating that an international crime has been committed (e.g. autopsy reports or certificates of death, coroners’ reports, records of missing civilians, records of hospital admissions);
- audit reports listing the transactions of the corporation and the recipients of said transactions;
- sales reports of the corporation;
- list of the board of directors (from parent and subsidiary companies) and the share capital, shareholders of the parent and subsidiary companies;
- newspapers, public statements, or announcements reporting the commission of crimes by military or paramilitary groups;
- statements/press releases of the company;
- internal incriminating documents of the corporation, i.e. board minutes, emails, signed letters, official logbooks or diaries;
- reports explaining the operations of the corporation;
- corporate policies or codes of conduct;
- written contracts (e.g. concession agreements, contracts for the provision of security services, or supply agreements with corporations, local military/paramilitary forces); or
- regulations, laws, decrees, official statements issued by governments (e.g. designating paramilitary groups as terrorist organizations, imposing trading/financial sanctions against states, corporations or other entities, individuals).
Physical evidence
- proving the commission of an international crime (e.g. post mortem analyses; weapons/articles used to cause harm to the victim(s); other forensic evidence demonstrating cause, time and location of an international crime);
- illegally imported or exported goods.
Digital evidence
- video or photographic evidence depicting the commission of an international crime (e.g., those published on social media, or in local news reports);
- recordings, videos, or photos depicting a corporations’ officials meeting with high commanders of the military or paramilitary groups, suppliers and so on;
- (open and closed source) photos, videos or 3D simulations depicting the business operations of the corporation.
