Best practice within Implementation




2.2.1 Materiality assessment

Impact area:


Corporate response:



Technology & Communications



Country (HQ):

Republic of Korea

About our best practice examples

Best practices have been selected from among companies that have scored 10 on a specific indicator according to the Corporate Sector and Children’s Rights Benchmark methodology. They are offered as examples for reference and inspiration and are not intended to represent the best, or only, approach to a particular issue.




Why did this company score 10 on this indicator?

This company lists Labor Practices and Human Rights and Labor Practices in Supply Chain as material issues -> under the topic “Priority areas: Labor and Human Rights Policies” in the disclosures, children are directly referenced, as well as the Code of Conduct (CoC), which prohibits child labour.


Why are we highlighting this company as a good example?

The material (priority) topics chosen are not only based on risk to company, but also in relation to impact on society and the UN Guiding Principles on Business and Human Rights and other frameworks/standards. It is clear from disclosures how the company works on the issue and how it is integrated into standard procedures.

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