Guidance for business

Highlights

This guidance document is designed to support all businesses implementing UNICEF’s disclosure recommendations on child rights impacts in relation to the digital environment, intended for use by any company operating in the digital environment, regardless of sector, size, location or maturity.  

The guidance features: 

• Definitions of key terms
• Audiences for reporting
• Value of reporting
• Do’s and don’ts on preparing responsible and meaningful disclosures
• Frequently Asked Questions
• Suggested structure for a dedicated report on “Child rights in the digital environment” 

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 summary of industry trends.