The report examines the accountability of companies —private, public, and multinational— for human rights violations committed during armed conflicts or authoritarian regimes. In Colombia, this issue gained relevance after the 2016 Peace Agreement, which established a comprehensive transitional justice system.

Unlike previous processes, this system also includes civilians and economic actors who participated directly or indirectly in the conflict. The main challenge is to ensure equitable justice, where all victims are represented and all perpetrators, including business actors, are held accountable.

The text concludes that the credibility of Colombia’s transitional justice process will depend on its ability to break with the historical leniency toward companies and guarantee fair and impartial accountability.