COMMUNITY & ENVIRONMENT - Reporting & Actions

4.3.3 Reporting & Actions:
Community and environment actions

Does the company report on actions taken to prevent, mitigate and remediate negative impacts or achieve positive impacts on children in communities?

Scoring options

  • 10 = Yes, the company reports on actions taken to prevent, mitigate and remediate negative impacts or achieve positive impacts on children in communities.
  • 5 = The company reports on actions taken to prevent, mitigate and remediate negative impacts or achieve positive impacts on communities, but these actions are not explicitly focused on children.
  • 0 = No, the company does not report on actions taken to prevent, mitigate and remediate negative impacts or achieve positive impacts on communities, or these actions are not publicly described.

Why is this important?

Companies have a broad impact on society and the environment directly, through operations, and indirectly as well. They also often have access to economic resources and technical skills which can contribute to solving problems that are particularly important to children, for example, in regard to access to healthcare, education and social protection. While such issues are primarily the responsibility of the public sector, business has a key role, too, both in environments where state protection is weak and in cases where companies want to contribute (pay back) to society by, for example, supporting children’s access to quality education. A company displays its commitment to contributing positively to the wider community by actively driving its own actions.

About the scoring

A score of 10 is given if the company has a publicly described action showing that they are working actively to contribute positively to the wider community, with a particular focus on advancing children’s rights. Internal actions can include, e.g.:

  • The company’s own foundation/charity organisation (or one with other companies in the same group) which runs community or environment programmes
  • Scholarships to the wider community administered by the company
  • Providing and coordinating health or education initiatives for children

A score of 5 is given if the company is actively working on creating a positive impact on the communities touched by their business, but children are not specifically focused on.

N.B. actions that focus on prevention or remediation of child labour are not considered here; they are addressed under Indicator 2.3.2. If an action consists solely of donations to an NGO or a charity, it doesn’t qualify here, but falls instead under Indicator 1.3.1 Collaboration.

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)
  • All business should respect and support children’s rights in relation to the environment and to land acquisition and use (Principle 7)

The GRI standards:

  • Reference  413-1

ESRS Indicators: MDR-A, S3-4

Methodology

Corporate Sector & Children’s Rights
Benchmark Series

To methodology overview