Corporate reporting on child rights in relation to the digital environment
Disclosure recommendations and guidance for business
Current issues
Digital technologies are increasingly interwoven in children’s daily lives around the world, creating both opportunities as well as risks for their rights. Businesses of all kinds have a responsibility to ensure their digital activities respect children’s rights, even where children themselves are not intended users.
Although transparency is a core tenet of human rights due diligence, meaningful disclosure is not currently standard practice. UNICEF’s review of 195 corporate reports (2022-2024) from 95 companies found that only 27% of companies published meaningful disclosures on child rights in the digital environment.
Value of reporting
A variety of stakeholder groups, from regulators to investors and child rights advocates, expect greater transparency from businesses to understand how well companies address child rights concerns, assess the effectiveness of existing laws and regulations, inform new approaches, gain insights into material risks, and monitor business practices.
Prioritizing public reporting on child rights impacts is also valuable for businesses themselves. For example, reporting can support businesses to meet regulatory requirements and manage child rights risks more efficiently. By disclosing impacts on children, companies can also address stakeholder concerns and build trust while spurring industry-wide progress.
Disclosure recommendations
Through a collaboration with Norges Bank Investment Management (NBIM) initiated in 2024, UNICEF has developed disclosure recommendations and accompanying guidance for companies. This work aims to:
- Champion increased public reporting by companies, including online platforms, on their child rights impacts in relation to the digital environment.
- Provide targeted child rights-based disclosures that companies can include in their mainstream financial and sustainability reporting, among others.
- Provide guidance on how child rights disclosures link with existing mandatory and voluntary reporting standards and frameworks.
- Address investor and key stakeholder concerns that child rights impacts in the digital environment are not sufficiently considered or disclosed.
The three resulting resources are available for download below.
Disclosure recommendations – Table of 42 disclosure recommendations, including 12 core disclosures, featuring links with existing standards, frameworks, and regulations.
Guidance for businesses – Instructions on how to use the disclosure recommendations table, and other core context for businesses.
Summary of industry trends – Findings on the current reporting landscape and industry trends underpinning the disclosure recommendations.
Watch the disclosure recommendations launch webinar here (June, 2025).
Training for businesses
Training videos below provide more guidance on how to apply the disclosure recommendations in your context. They are designed to provide practical insights on implementation relevant for all businesses, regardless of size or sector.
Part 1
Introduction and core reporting concepts
Part 2
Navigating UNICEF’s disclosure recommendations in practice
Part 3
Getting started: concrete insights and tips for implementation