Fact-finding is a fundamental step in providing documentation that can be used in domestic and international proceedings. The United Nations establishes commissions of inquiry to investigate international law violations, often in contexts of armed conflict, under the mandate of the Human Rights Council or other more political organs of the UN. They vary in mandate, as well as in investigative and geographic scope. However, to this day, fact-finding mechanisms or inquiry commissions have only rarely conducted investigations into corporate crimes, even in cases where the UN has explicitly recognized the part played by economic actors in armed conflicts. Because corporations are not subjects of international law, they are presumed not to have any direct obligations under international law. Moreover, the mandates of fact-finding missions de facto exclude corporations from investigations because such mandates are always designed to investigate international law violations. By voluntarily dismissing any investigation of corporate crimes, the UN is significantly limiting prospects for corporate responsibility and impeding the process of transitional justice.

事实调查是提供可用于国内和国际诉讼的文件的基本步骤。联合国设立调查委员会来调查违反国际法的行为，通常是在武装冲突的情况下，根据人权理事会或联合国其他更多政治机构的授权。它们的任务、调查和地域范围各不相同。然而，直到今天，事实调查机制或调查委员会很少对公司犯罪进行调查，即使在联合国明确承认经济行为者在武装冲突中所起的作用的情况下也是如此。由于公司不是国际法的主体，因此推定它们在国际法下不承担任何直接义务。此外，实况调查团的任务事实上将公司排除在调查之外，因为此类任务总是旨在调查违反国际法的行为。通过自愿取消对公司犯罪的任何调查，联合国大大限制了公司责任的前景，并阻碍了过渡时期司法的进程。