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 the company publicly describes their materiality assessment and if children’s rights in the community and in relation to the environment are:

• Included as a topic in a materiality analysis/matrix
• Incorporated under broader material or salient topics (e.g. community issues, environment or human rights)

Note, even if this topic is not stated as a prioritized/top material issue, it has been given consideration, and therefore still results in a point.

A score of 5 is given if the company identifies environmental or community impact as material or salient, but children are not specifically considered material or salient.

N.B. Materiality in relation to children in the community regarding child labour is not included here but is covered under Indicator 2.2.1. Likewise, commitments to children in the community related to the company’s service, product or marketing activities are covered under Indicator 3.2.2.

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 standards:

• Reference 102-47, 103-1

OECD DD Guidelines:

• Chapter 2, p.25, 2.1
• Chapter 2, p. 27, 2.3

ESRS indicators: IRO-1, SBM-2, SBM-3, S3-2