There're countless studies conducted during the Ukraine-Russia war pointing out what sectors to hit with full export ban to grind Russian military capability to a halt (e.g Austrian GFM manufacturing equipment for artillery barrels production). But this is very politicized discussion. Obviously companies will want to protect their interests and politicians prefer to make strong and visible statements in place of the working ones (like, freezing Russian assets outside of Russia does very little damage to Russia itself right now, compared to, say, decimating their heavy equipment supply chain)
Business is separate from war (see Sweden's metallurgy industry during WW2).
I think you’ll find that even the neutral countries are providing support to Ukraine via the backdoor (eg Swiss with their armour going via DE).
I believe the strategy that the powers at be are attempting is to keep Russia occupied in Ukraine for as long as possible without major escalation. Without assigning morality, it seems like a tough balancing act to achieve.
Business is separate from war (see Sweden's metallurgy industry during WW2).