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‘Children’s Rights in Sustainability Reporting’ is designed as a practical tool to help companies with reporting and communicating on how they are respecting and supporting children’s rights – through their policies, processes and operations in the workplace, marketplace and community. This tool is meant to be used in conjunction with other UNICEF tools for corporate social responsibility (CSR). The companion tools, ‘Children’s Rights in Impact Assessments’1 and ‘Children’s Rights in Policies and Codes of Conduct’2, provide companies with guidance on how to incorporate children’s rights into a social or human rights impact assessment framework, as outlined in the United Nations Guiding Principles on Business and Human Rights. In 2011–2012, UNICEF commissioned a study by Elizabeth Umlas, on children’s rights reporting. The study provided an overview of practices, identified major gaps and noted some areas for improvement. Overall, it concluded that ‘reporting and disclosure on children’s rights-related issues is, with a few exceptions, significantly underdeveloped.’3 The research and subsequent consultations with a variety of stakeholders provided the background for ‘Children’s Rights in Sustainability Reporting’. The understanding of how to report on corporate impact on children’s rights is in its early stages. Ultimately, the aim is to define robust indicators that will enable companies and others to measure and evaluate corporate performance. The formulation of indicators is a work in progress, and this tool does not seek to offer key performance indicators. Rather, it suggests examples of information which companies can report in relation to implementation of the Children’s Rights and Business Principles. This tool points readers to elements of the Global Reporting Initiative (GRI) Guidelines that can be used as the basis for reporting on children’s rights.4 It aims to show companies how their reporting processes can and should be aligned with GRI and other frameworks such as the United Nations Global Compact’s ‘Communication on Progress’ public disclosure commitment. It also offers guidance on child rights-specific reporting that goes beyond these frameworks.

Children’s Rights in Sustainability Reporting: A guide for incorporating children’s rights into GRI-based reporting

Resource Key: BWEJW4XZ

Document Type: Report

Creator:

Author:

  • Unicef

Creators Name: {mb_resource_zotero_creatorsname}

Place: Geneva

Institution: Unicef; Unite for children

Date: September 2014

Language:

‘Children’s Rights in Sustainability Reporting’ is designed as a practical tool to help companies with reporting and communicating on how they are respecting and supporting children’s rights – through their policies, processes and operations in the workplace, marketplace and community. This tool is meant to be used in conjunction with other UNICEF tools for corporate social responsibility (CSR). The companion tools, ‘Children’s Rights in Impact Assessments’1 and ‘Children’s Rights in Policies and Codes of Conduct’2, provide companies with guidance on how to incorporate children’s rights into a social or human rights impact assessment framework, as outlined in the United Nations Guiding Principles on Business and Human Rights. In 2011–2012, UNICEF commissioned a study by Elizabeth Umlas, on children’s rights reporting. The study provided an overview of practices, identified major gaps and noted some areas for improvement. Overall, it concluded that ‘reporting and disclosure on children’s rights-related issues is, with a few exceptions, significantly underdeveloped.’3 The research and subsequent consultations with a variety of stakeholders provided the background for ‘Children’s Rights in Sustainability Reporting’. The understanding of how to report on corporate impact on children’s rights is in its early stages. Ultimately, the aim is to define robust indicators that will enable companies and others to measure and evaluate corporate performance. The formulation of indicators is a work in progress, and this tool does not seek to offer key performance indicators. Rather, it suggests examples of information which companies can report in relation to implementation of the Children’s Rights and Business Principles. This tool points readers to elements of the Global Reporting Initiative (GRI) Guidelines that can be used as the basis for reporting on children’s rights.4 It aims to show companies how their reporting processes can and should be aligned with GRI and other frameworks such as the United Nations Global Compact’s ‘Communication on Progress’ public disclosure commitment. It also offers guidance on child rights-specific reporting that goes beyond these frameworks.

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