What do businesses need to report & disclose regarding their children’s rights impact?

Reporting and disclosure requirements related to a business’s impact on children’s rights can vary significantly by country, industry, and size of the organisation. However, there are some general guidelines and frameworks that many businesses use as a basis for reporting on their social and environmental impacts, including their impact on children’s rights. Here are some key elements to consider:

Global Reporting Initiative (GRI) Standards: The GRI provides a widely recognised framework for sustainability reporting. Within the GRI framework, there are specific indicators and guidelines related to labour practices and human rights, including children’s rights. Businesses can use these standards to report on their impact on children’s rights.

United Nations Guiding Principles on Business and Human Rights (UNGPs): The UNGPs outline the responsibility of businesses to respect human rights, including the rights of children. Businesses are encouraged to conduct human rights due diligence, which includes assessing and disclosing the impacts of their operations on children’s rights.

International Labor Organization (ILO) Conventions: The ILO has established conventions related to child labour and other labour-related issues. Businesses are expected to adhere to these conventions and report on their efforts to eliminate child labour and protect children’s rights in their operations and supply chains.

Children’s Rights and Business Principles: The Children’s Rights and Business Principles, developed by UNICEF, UN Global Compact, and Save the Children, provide guidance to businesses on how to respect and support children’s rights. These principles can be used as a framework for reporting on children’s rights impacts.

Global Child Forum’s Children’s Rights and Business Benchmark: Global Child Forum’s benchmark is a strategic tool designed to assess how well companies integrate and report on children’s rights issues, based on the Children’s Rights and Business Principles (CRBPs). By translating the CRBPs into a comprehensive reporting framework, the benchmark provides a structured approach for companies to evaluate their practices and disclosures related to children’s rights. This helps businesses identify strengths and areas for improvement in their approach to respecting and supporting children’s rights, fostering transparency and accountability. The framework encourages companies to make meaningful progress in aligning their operations and strategies with global standards for protecting and advancing children’s rights, ultimately driving positive change in corporate behaviour across industries.

Supply Chain Transparency: Many reporting requirements and expectations focus on supply chain transparency. Businesses are often expected to disclose information about their supply chain practices, including efforts to identify risks for, as well as preventing and addressing child labour and other child rights violations.

Industry-Specific Initiatives: Some industries have specific reporting requirements or initiatives related to children’s rights.

National and Local Regulations: Reporting requirements can also be influenced by national and local regulations. Some countries have specific laws related to corporate social responsibility (CSR) and reporting on human rights impacts.

In addition to these frameworks and guidelines, businesses should consider the following when reporting on their impact on children’s rights:

Materiality Assessment: Determine which children’s rights issues are most relevant to your business and stakeholders through a materiality assessment. This will help prioritise your efforts and reduce potential child rights risks.

Stakeholder Engagement: Engage with relevant stakeholders, including NGOs, communities, and affected children, to understand their concerns and perspectives on your impact and reporting.

Integration with Other Reporting: Integrate children’s rights reporting into broader sustainability or corporate social responsibility (CSR) reporting efforts to provide a comprehensive view of your company’s social and environmental performance.

Continuous Improvement: Reporting should not be a one-time effort. Businesses should commit to ongoing monitoring, assessment, and improvement of their impact on children’s rights.

It’s important for businesses to stay informed about evolving reporting standards and expectations related to children’s rights and be transparent in their reporting efforts, to build trust with stakeholders and demonstrate their commitment to respecting and supporting children’s rights.