3.2.2 Materiality assessment

Does the company identify children’s rights issues as material/salient for their business (explicitly or implicitly)?

Scoring options

  • 10: Yes, the company identifies children’s rights issues as material/salient for their business (e.g. explicitly if children’s rights are mentioned on the materiality matrix or in the assessment of salient human rights issues, or implicitly if children’s rights are not included in the materiality matrix but other issues identified as material / salient are linked to children’s rights in the text of the report)
  • 5:  The company identifies broader human rights/wider society/community issues in its materiality / saliency assessment but there is no specific reference to children’s rights
  • 0: No, the company does not identify children’s rights issues or wider human rights issues as material for their business.


To show that a company takes children’s rights issues seriously, they should at a minimum be considered in a materiality matrix (or be included in a larger group of questions, e.g. decent labour)

What are we looking for?

Children’s rights in the community is found as a topic in materiality analysis/matrix, or it is clear from reporting that children’s rights are included under other topics in matrix such as community issues or Human Rights. Note, even if this topic is not stated as a prioritized/top material issue, it still gives a point as it has been considered.
GRI standards ref: 102-47, 103-1


Corporate Sector & Children’s Rights
Benchmark Series

To methodology overview

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