A building material group. The company holds 25% of the shares of Mashav Initiating and Development. Mashav is a holding company which is the sole owner of Nesher Israel Cement Enterprises. Nesher provided cement for the construction of the separation wall, checkpoints, West Bank settlements and Israeli construction in the occupied territories.

Products of Nesher were seen in construction sites in West Bank settlements and in the construction of the light rail project in Jerusalem, which connects the settlement neighborhoods of the city with the city center.

According to reports, following calls from Amnesty International to clarify the company's involvement in the construction of the separation wall, the company admitted in 2004 that "in all probability" Nesher cement is being used in the construction of the wall.