Accounting for children: implementing child rights for better business

This is the first of three briefing papers which focus on child rights in the workplace. It shows that protecting children’s rights is good for business and that if business and finance leaders fail to take account of children’s rights, they run ethical, reputational and legal risks that will affect the bottom line.


This first briefing provides an overview of, and introduction to, the issue of child rights.

Part 1 explains children’s rights in the broader context of human rights and the many ways that children can be affected by business activities. It outlines developments such as business principles relating to children’s rights, and toolkits that businesses can use for developing policies and monitoring impacts relating to children.

Part 2 focuses on sectors and geographies, indicating how companies operating in certain industries and locations have a greater impact on children’s rights than others. It also considers opportunities for businesses to influence positive change and highlights some initiatives underway.

In subsequent briefing papers ACCA will explore the corporate response to supporting child rights and highlight case studies and examples.