Corporate Accountability in Transitional Justice

Holding Economic Actors Accountable for Past Abuses

This project explores how business actors have been held accountable for their roles in authoritarian regimes and armed conflicts. Through data-driven research, strategic litigation support, and international collaboration, CATJ bridges the gap between academic inquiry and real-world justice efforts—centering victims’ rights in transitional justice processes around the world.
Why This Work Matters

Uncovering the role of economic actors in transitional justice

The Corporate Accountability and Transitional Justice Database (CATJ) tracks truth and justice for economic actors’ involvement in human rights violations during conflicts and authoritarian rule in every region of the world. Although the CATJ database covers trials and truth commission investigations into corporate accountability for past human rights violations around the world, specific fieldwork has been carried out in three Latin American countries: Argentina, Chile and Colombia,
Our Approach to Justice

Using data and collaboration to drive accountability

At the heart of CATJ is a comprehensive database designed to support both academic research and legal advocacy. It contains three key datasets that provide answers to when, where, how, and why victims are more likely to achieve justice in corporate-related cases:
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Judicial proceedings

Domestic and international cases involving economic actors.
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Truth commissions

References to business complicity in official reports.
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Justice and Peace rulings

Mentions of economic actors in Colombia’s transitional justice judgments.
Book

Transitional Justice and Corporate Accountability from Below: Deploying Archimedes’ Lever

Transitional Justice and Corporate Accountability from Below explores how domestic courts in the Global South, often more effective than international bodies, pursue corporate complicity in crimes like forced labor and financial support of dictatorships. It introduces the idea of “corporate accountability from below,” emphasizing grassroots legal efforts.

Publications

Key Publications and Research Outputs

Corporate Accountability in Transitional Justice
La Paz, Responsabilidad de Todos
The report highlights Colombia’s 2016 Peace Agreement and the need for equitable justice by holding all perpetrators, including business actors, accountable for human rights violations during the armed conflict.
Corporate Accountability in Transitional Justice
Cuentas claras: El papel de la Comisión de la Verdad en la develación de la responsabilidad de empresas en el conflicto armado colombiano
The Truth Commission (CEV) investigates corporate complicity in human rights violations during Colombia’s conflict. A joint Oxford–Dejusticia study provides strategic guidelines and empirical data to guide the CEV’s actions.
Corporate Accountability in Transitional Justice
Book Chapter: “Transitional Justice and Economic Actors: Latin America’s Protagonism”
Pinochet’s Economic Accomplices” exposes how Chilean dictatorship-era economic actors enabled inequality, urging justice & reparations. A key read for Latin American, human rights, and economic scholars.
Corporate Accountability in Transitional Justice
Bottom-Up Justice: Latin American Leadership in Corporate Complicity and Transitional Justice
21st-century human rights must address economic globalization & corporate power. This book explores state roles, victim protections, and strategies to hold businesses accountable, blending global insights with Brazil’s legal framework.
Corporate Accountability in Transitional Justice
Book Review: Transitional Justice and Corporate Accountability from Below
Criminology & Transitional Justice often ignore economic crimes. These books highlight corporate complicity in human rights abuses, focusing on Global South accountability efforts & Argentina’s capital flight under dictatorship, urging justice beyond traditional legal frameworks.
Corporate Accountability in Transitional Justice
Transitional Justice and Economic Actor Accountability from Below: Deploying Archimedes’ Lever
This book analyzes 300+ cases of economic actors prosecuted for Holocaust crimes & global corporate accountability efforts. Highlighting Latin America’s rise in ‘accountability from below,’ it shows how local tools challenge impunity despite corporate resistance.
Where Accountability Takes Root

Grounded in Latin America, relevant worldwide

CATJ operates across several transitional justice contexts, with a strong foundation in Latin America:

  • Argentina – Strategic litigation around corporate complicity during the dictatorship.

  • Colombia – Legal and policy influence in the post-conflict era, particularly through the Justice and Peace process and after the Peace Agreement with the FARC.

  • Chile – Collaboration on accountability processes for businesses involved in past regime violence.

The project also contributes to broader global discussions on transitional justice, supporting scholars and civil society organizations seeking justice beyond Latin America.

Justice Through Collaboration

Collaboration across disciplines and regions to strengthen justice efforts

The success of the CATJ project is rooted in deep, sustained collaboration between academic institutions, civil society organizations, and human rights advocates. It began as a partnership between the University of Oxford, CELS, ANDHES, and Dejusticia—each bringing unique regional knowledge, legal expertise, and research capacity to the initiative.
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Colombian research and action center dedicated to promoting human rights and social justice. It focuses on strengthening the rule of law, combating inequality, and empowering vulnerable populations.
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Foundational human rights NGO in Argentina, born amid repression and now active in combating both legacy injustices and current structural inequalities. Its work continues to shape domestic and international human rights politics.
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ANDHES is a regional NGO based in Argentina’s northwest that brings together legal defense, public advocacy, and human rights education to promote social change related to justice, memory, equity, and collective rights.
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The IACHR is the entry point for individuals and groups seeking justice for human rights violations in the Americas. It investigates, issues recommendations, monitors situations across the hemisphere, and collaborates with the Inter‑American Court to enforce binding rulings—all under the umbrella of the OAS system.
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A memory site and human rights center located in Santiago, Chile. It is housed in a building that served as a clandestine center for detention, torture, and extermination during the military dictatorship of Augusto Pinochet.
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South African non-profit, civil society organization dedicated to social justice and the promotion of private sector accountability for economic crimes and human rights violations.
Grants

Research Funding and Institutional Support

The british academy

The British Academy

John fell fund

John Fell Fund

Impact, outreach, and policy activities

Advancing Corporate Accountability Through Research, Advocacy, and Legal Impact

Over the past decade, our research on corporate accountability and transitional justice has generated sustained impact beyond academia. Working with victims, civil society organizations, prosecutors, judges, and international bodies, we have translated cutting-edge empirical academic research into litigation, policy reform, advocacy, and institutional change. Our impact activities span strategic litigation, international human rights advocacy, practitioner guidance, and public engagement, contributing to concrete accountability processes and to the strengthening of legal and policy frameworks addressing corporate involvement in human rights violations. The activities listed below document these efforts in chronological order.

Our team

Meet the Team Behind the Work for Justice

Different researchers, practitioners, and advocates from across the globe have contributed to the research projects, united by a shared commitment to human rights and accountability. With expertise spanning law, sociology, political science, and community engagement, we work collaboratively to support victims, produce impactful research, and drive systemic change.

Professor Leigh Payne

Professor of Sociology at the Latin American Centre and a member of St Antony’s College Governing Body. Her research focuses on building human rights cultures in the Americas by addressing past abuses and ongoing violations, with an emphasis on victims’ rights to truth, justice, and remedy. Her work explores transitional justice, justice from below, and contentious coexistence. She teaches Latin American sociology and human rights, and supervises graduate research in related areas, welcoming applications in these fields.

Gabriel Pereira

Professor of Human Rights and Law and Society at the Faculty of Law of the Universidad Nacional de Tucumán, as well as a researcher at CONICET in Argentina. He is also affiliated to the Latin American Centre of the University of Oxford. His research focuses on topics related to human rights, transitional justice, and the judicialization of politics in Latin America. He holds a PhD in Politics from the University of Oxford and an MSc in Democracy and Democratisation from University College London. He is also the founder of the Human Rights Organisation Andhes.

Laura Bernal-Bermúdez

Assistant Professor at the Faculty of Law of the Pontificia Universidad Javeriana (Colombia) and Research Consultant at the University of Oxford. Her research focuses on access to justice, regulatory strategies, business involvement in human rights violations, and peacebuilding. She holds a PhD in Sociology from the University of Oxford and a MSc in Human Rights from the London School of Economics.
More people

Research Collaboration and Contributors to the Corporate Accountability Coding Project

We undertook the coding of corporate accountability as part of the“Alter-native Accountabilities”grant funded by the National Science Foundation-Arts and Humanities Research Council. On that project we collaborated with Professor Kathryn Sikkink and her team at the University of Minnesota: ,Geoff Dancy, Verónica Michel, and Bridget Marchesi. Other members of the research team included: Alec Albright, Brooke Coe, Emalie Coplan, Holly Dunn, Grace Fiddler, Katherine Franzel, Marie-Christine Ghreichi, Katrina Heimark, Daniel Johnson, Meagan Johnson, Maggie Loeffelholz, Moira Lynch, Cameron Mailhot, Florencia Montal ,Zachary Payne-Meili, Farrah Tek, and Marcela Villarrazo.Other participants on the initial phase of this project include: Andrew Reiter at Mt Holyoke College, Tricia Olsen at the University of Denver-Daniels School of Business, and from the University of Oxford Francesca Lessa, Emily Braid, and Pierre Le Goff. As we began to develop the CATJ database, we benefited from research assistance from University of Oxford affiliated researchers–Kathryn Babineau, Ivo Bantel, Lina Malagón, Maike Sieben, and Julia Zulver–and University of Minnesota Law students Mary Beall and Ami Hutchinson.
ANDHES researchers: Josefina Doz Costa, Cynthia Ovejero.

Impact, outreach, and policy activities

  • 2025 The Corporate Accountability and Transitional Justice database was used to inform the first baseline study on business and human rights in Colombia, informing the public policy on this subject. Laura Bernal coordinated the team of experts in charge of this baseline study. 
  • (2017 to present) Legal Representation of the Ortiz family by Gabriel Pereira as legal counsel in the criminal case Ingenio La Fronterita for complicity in crimes against humanity during the Argentine dictatorship. (2025) Guidelines for Public Prosecutors addressing Corporate Responsibility for Human rights Violations, August 2025, co-authored by legal experts and academics. https://www.andhes.org.ar/contenido/224/pautas-para-investigacion-judicial-actores-economicos-participacion-crimenes-contra-humanidad-graves-violaciones-derechos-humanos.html. The Guidelines emerged from a working group of Latin American Public Prosecutors investigating corporate accountability for past human rights violations that formed at the Bonavero Institute of human rights in 2019 to present.
  • (2025) The Corporate Crimes Handbook: Lessons Learned by Practitioners, Communities, and Law Enforcement Seeking to Hold Corporate Actors Accountable for Human Rights Abuses, Amnesty International. Principal Investigator: Roi Bachmutsky; Co–Principal Investigator: Gabriel Pereira.
    https://www.amnesty.org/en/documents/pol30/0389/2025/en/
  • (2024–present) Gabriel Pereira joins the legal team filing a petition against the Argentine State before the Inter-American Commission on Human Rights on behalf of the Ingegnieros family, alleging violations of their human rights due to the State’s failure to ensure accountability for the forced disappearance of Mr. Ingegnieros and the non-conviction of Techint S.A. for its alleged involvement.
  • (2024) Gabriel Pereira, Leigh A. Payne and Laura Bernal-Bermúdez, “How Corporate Accountability is Reshaping the Practice of Transitional Justice”. Open Global Rights, 4 September. In English and Spanish.
  • (2022) AHRA Consultancy led by Leigh A. Payne, Gabriel Pereira, and Laura Bernal-Bermudez, International Center for Sites of Conscience and GITJR, State of the Truth in the World Indicators.
  • (2022) Leigh A Payne named Member, Academic Partnership to Support the Colombian Truth Commission.
  • (2022) Leigh A. Payne presents Keynote Address on Tools for Corporate Accountability & Lessons Learned in Private Sector Accountability, Interregional Exchange on The Roles and Responsibilities of Private Sector Actors in Transitional Justice in Africa and Latin America, 9-10 June
  • (2022) Leigh A. Payne brought on as Member of the Advocacy Network on Corporate Complicity Cases in Colombia, Workshop with Civil Society Actors; Interjurisdictional Workshop with Prosecutors, Judges and Magistrates for the Ordinary Courts, Justice and Peace, and the JEP, 23 March
  • (2022) Interview by Clémentine Méténier, “Leigh Payne: Why Latin America is Leading the Way on Corporate Accountability” JusticeInfo: Special Focus, 12 July. https://www.justiceinfo.net/en/103446-leigh-payne-latin-america-leading-corporate-accountability.html
  • (2022–2024) Gabriel Pereira serves as Member, Leadership Team, Corporate Accountability Lab–led Corporate Accountability and Legal Strategies Coalition (CLASP).
  • (2021–2023) Gabriel Pereira, Leigh Payne and Laura Bernal-Bermúdez serves as Expert Consultants for The Roles and Responsibilities of Private Sector Actors in Transitional Justice in Africa and Latin America, a large interregional initiative led by the Global Initiative for Justice, Truth and Reconciliation (GIJTR) in collaboration with the Centre for the Study of Violence and Reconciliation (CSVR), Due Process of Law Foundation (DPLF), Corporate Accountability Lab, and the International Coalition of Sites of Conscience. 
  • (2021) Leigh A. Payne and Gabriel Pereira are Petitioner and Hearing Participant, Inter-American Commission on Human Rights, Corporate  Accountability and Transitional Justice, December
  • (2021) Leigh A. Payne joins UN Working Group on Business and Human Rights, advisory meetings
  • (2021). Leigh A. Payne and Laura Bernal-Bermudez are nominated to become Members of the International Scientific Committee, Project on Corporate Violations during the Brazilian Dictatorship, UNIFESP
  • (2021). Leigh A. Payne is invited to present to European Union and ABColombia on “Truth and Justice in Colombia,” University of Ulster, 12 May
  • (2021) Gabriel Pereira and Josefina Doz Costa, “Hacia una Política de Verdad y Justicia sobre la complicidad de actores económicos en delitos de lesa humanidad, en el marco del terrorismo de Estado en la Argentina”. ANDHES, Tucumán.
    https://andhes.org.ar/wp-content/uploads/2021/10/Hacia-una-Politica-de-Verdad-y-Justicia-sobre-la-Complicidad-de-Actores-Econom%C3%B3micos-en-Delitos-de-Lesa-Humanidad-en-el-Marco-del-Terrorismo-de-Estado-en-la-Argentina-1.pdf
  • (2021) Gabriel Pereira, Leigh A. Payne, and Laura Bernal-Bermúdez submit an expert contribution to the United Nations Working Group on Business and Human Rights in response to its global Call for Input on Business, Human Rights and Transitional Justice, titled “Business Reparations in Transitional Justice: A Preliminary Analysis.”
  • (2021) Gabriel Pereira submits an expert contribution to the United Nations Working Group on Business and Human Rights in the context of transitional justice, titled “Aportes y reflexiones sobre los elementos que debería incorporar una política criminal para investigar y sancionar a actores corporativos involucrados en crímenes de lesa humanidad.”(2020) “Vaivenes en la responsabilidad legal de actores económicos por crímenes de lesa humanidad,” by Gabriel Pereira, Agenda de Derecho.
    https://agendaestadodederecho.com/crimenes-de-lesa-humanidad-en-argentina/
  • (2020) Gabriel Pereira, “La Palanca de Arquímedes”. El Cohete a la Luna.
    https://www.elcohetealaluna.com/la-palanca-de-arquimedes/
  • (2019) Informe: Responsabilidad de Actores Económicos en procesos de Memoria, Verdad y Justicia en América Latina, Audiencia Temática, Comisión Interamericana de Derechos Humanos (CIDH), 182 Período de Sesiones, presented on 13 December
  • (2019) “Complicidad Empresarial y Justicia Transicional,” Inter-American Commission of Human Rights, Washington, D.C., 31 May.
  • (2018) Leigh A. Payne, Gabriel Pereira, and Laura Bernal-Bermudez are invited to participate in Special Hearings on Corporate Complicity in Human Rights Violations, Inter-American Commission of Human Rights, Bogota, Colombia, 3 March
  • (2018) Nelson Camilo Sánchez León, Leigh A. Payne, Gabriel Pereira, Laura Bernal-Bermúdez, Daniel Marín López and Miguel Barboza López, Cuentas Claras: El papel de la Comisión de la Verdad en la develación de la responsabilidad de empresas en el conflicto armado colombiano. Dejusticia. https://www.dejusticia.org/publication/cuentas-claras-empresas/
  • (2017) Amicus Curiae Brief to the Colombian Constitutional Court, 23 May
  • (2017) Leigh A. Payne and Gabriel Pereira, “Corporate Complicity and Transitional Justice: Setting the Stage”. In Joris van de Sandt & Marianne Moor (Eds.), Peace, Everyone’s Business! Corporate Accountability and Transitional Justice: Lessons for Colombia. PAX. https://www.dejusticia.org/en/publication/peace-everyones-business-corporate-accountability-in-transitional-justice-lessons-for-colombia/
  • (2017) Leigh A. Payne and Gabriel Pereira, “Complicidad corporativa y justicia transicional: preparando la escena.” In Joris van de Sandt & Marianne Moor (Eds.), La Paz, responsabilidad de todos. La responsabilidad corporativa en la justicia transicional: lecciones para Colombia. PAX, The Netherlands. www.paxforpeace.nl
  • (2016) Gabriel Pereira and Josefina Doz Costa submit a written contribution to the second session of the United Nations Open-Ended Intergovernmental Working Group mandated to draft a legally binding international instrument regulating the activities of transnational corporations and other business enterprises with respect to human rights. Titled “La Importancia para la Justicia Transicional de un Tratado que Regule la Conducta de Empresas Transnacionales y otras Empresas en Relación a los Derechos Humanos.”
  • (2017) Leigh A. Payne, “Report on Truth Commissions and Corporate Complicity”. Justice Info Net, 4 January. https://www.justiceinfo.net/en/31545-report-on-truth-commissions-and-corporate-complicity.html
  • (2014) Leigh A. Payne and Gabriel Pereira, “Corporate Complicity in Dictatorships”. Impact Essays, Skoll Centre for Social Entrepreneurship, Said Business School, University of Oxford. https://ora.ox.ac.uk/objects/uuid:fae61c56-9b8d-4f82-b731-283330bc051e/files/m2e5a9886323844ff0f901ebb3b04fc99