Current landscape and summary of industry trends

Highlights

This report presents findings on corporate reporting on child rights impacts in relation to the digital environment, summarizing research conducted between August and December 2024. The focus is on understanding the current reporting landscape and identifying trends in industry practices. 

The findings presented are based on consultations with reporting experts and practitioners, a review of 35 reporting standards and assessment frameworks, and an analysis of 195 corporate reports from 95 different companies published between 2022 and 2024.  

This analysis highlights the evolving regulatory expectations and prevailing reporting frameworks, offering insights into trends and characteristics of child rights disclosures across various sectors. 

This publication is part of the corporate reporting on child rights in the digital environment project, a collaboration between UNICEF and Norges Bank Investment Management (NBIM). It should be read alongside the accompanying Disclosure recommendations and Guidance for business.