President Salva Kiir and rebel chief Riek Machar are responsible for most of the violence committed during the war, now in its third year, said the report by the panel obtained by AFP today.
Imposing sanctions on the two leaders would be by far the strongest step yet taken by the 15-member council, which has been largely powerless to stop the fighting in South Sudan, one of the world's worst humanitarian crises.
Kiir and Machar "maintain command responsibility for their respective forces" and both sides have "consistently engaged in actions and policies" that are "grounds for the imposition of targeted sanctions," said the report.
The world's youngest nation, South Sudan has been torn by fighting between forces loyal to Kiir and rebels allied with Machar since December 2013 and the violence has exploded along ethnic lines.
The panel said both sides were actively seeking to buy arms and military equipment, even after the signing of the peace agreement.
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