Disclosure recommendations
Corporate reporting on child rights impacts in relation to the digital environment
Highlights
This publication outlines disclosure recommendations on child rights impacts in relation to the digital environment, developed in close consultation with reporting experts and industry practitioners. The recommendations are intended for use by any company operating in the digital environment, regardless of sector, size, location or maturity.
Each disclosure recommendation is presented with accompanying guidance, rationale linked with impacts on children and the value of reporting, and links with existing regulations, standards and frameworks highlighting complementarity of reporting.
Further guidance on how to use these disclosure recommendations, including frequently asked questions along with do’s and don’ts for preparing reports, is available in the supplementary guidance for businesses document.
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 guidance for businesses and summary of industry trends.
