This paper provides companies with guidance for better reporting, and so supports the management of their impact on children’s rights.
The quality of reporting on children’s rights is a key component in supporting the rights of children across the globe. Despite this, evidence of systematic good practice from companies whose activities affect children is thin on the ground. This report uses examples of good practice to demonstrate how some companies are working to improve children’s rights around the world.
This report lays out the five key areas that companies should consider when reporting on their impact on children’s rights, namely context and risk, policies and governance, integration and action, monitoring and review and remediation.
In addition, the paper provides examples from recent corporate annual and sustainability reports that demonstrate how some companies are addressing various aspects of the five-step process.
It follows a roundtable event convened by ACCA, which brought together a number of leading experts on human and child rights and reporting.