UN Secretary General Antonio Guterres has called for oil and gas companies to face special taxes.
His comments come as surging energy prices sparked by the war in Ukraine push industry profits to new highs.
Mr Guterres said it was immoral or firms to be profiting from the crisis.
Russia's invasion of Ukraine in February has worsened a global shortage of oil and gas, disrupting access to oil and gas from Russia - a major supplier - and driving prices higher.
BP recently reported its largest profit in 14 years, while Shell's profits in the April-to-June period hit a record.