MARKETPLACE - Implementation

3.2.1 Implementation:
Materiality assessment

Does the company identify responsible marketing or product responsibility regarding children as material or salient for their business?

Scoring options

  • 10 = Yes, the company identifies responsible marketing or product responsibility regarding children as material or salient.
  • 5 = The company identifies responsible marketing and product responsibility as material or salient, but this is not related to children explicitly.
  • 0 = No, the company does not identify responsible marketing or product responsibility as material or salient, or this analysis is not publicly described.

Why is this important?

To show that the company takes children’s rights issues seriously, children’s rights should, at a minimum, be considered in a materiality assessment or in an assessment of salient human rights issues (or be included in a larger group of questions therein, e.g. decent labour or human rights). The way that companies conduct materiality assessments often exclude children as stakeholders. The consequences are that topics relating to company impact that are important to children are not considered or are considered less important.

About the scoring

A score of 10 is given if child rights issues, e.g. responsible marketing or product responsibility for children, is a topic publicly described in a materiality analysis/matrix, or if it is evident from reporting related to material/salient issues that these topics are included under broader ones, such as:

  • Responsible marketing
  • Product safety
  • Inclusion and diversity

N.B, even if a child rights’ issue isn’t categorized as a prioritized/top material or salient issue, a score of 10 is given if it has been considered despite not being prioritized.

A score of 5 is given if responsible marketing or product responsibility is a topic publicly described in a materiality analysis/matrix, or if it is evident from reporting related to material/salient issues that these topics are included under broader ones, but children are not a specifically and extensively focused on.

Indicator reference

Children’s Rights and Business Principles:

  • All business should meet their responsibility to respect children’s rights and commit to supporting the human rights of children (Principle 1)

The GRI standard:

  • Reference 102-47, 103-1

Methodology

Corporate Sector & Children’s Rights
Benchmark Series

To methodology overview

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