The unreleased report, a copy of which CNN obtained, is largely based on the testimony of Gazan detainees held in Israeli prisons and at military sites and released back into Gaza at the Kerem Shalom border crossing between mid-December and mid-February. An UNRWA spokesperson said that when the report was leaked, the agency had not yet decided whether to release it publicly.

The detainees cited in the report gave testimony of beatings, sleep deprivation, sexual abuse and threats of sexual violence against both men and women detained by the Israeli military. Some of the detainees are also reported to have died while in Israeli custody, at times allegedly as a result of the abuse they suffered in detention.