Children's rights in reporting

Tracking and communicating performance demonstrates that a business is serious about its commitment to children. Monitoring and tracking the effectiveness of the company’s response is important to verifying whether measures are addressing children’s rights impacts effectively and whether policies and procedures are adequate.

This tool guides companies on integrating child rights considerations into sustainability reporting, going beyond child labour and community investments. It provides guidance to companies on communicating their actions to respect and support children’s rights through their policies, processes and operations. It also suggests elements of the Global Reporting Initiative (GRI) framework that can be used as the basis for reporting on children’s rights.

Use this tool to:
• Understand how to report on children’s rights
• Identify elements of the Global Reporting Initiative (GRI) framework that can be used for reporting on children’s rights
• Identify examples of company information to report.


New Reporting Guidance Cover

Children’s Rights in Sustainability Reporting Second edition with a foreword by GRI

Author: UNICEF

Date: September, 2014

Download: English, Español, French


This tool is intended to help companies report and communicate on how they are respecting and supporting children’s rights. The tool is aligned with the other UNICEF tools for corporate social responsibility and provides guidance notes for each of the Children’s Rights and Business Principles, including examples of what to report on. It highlights relevant GRI disclosures, with annotations in italics that describe how the GRI disclosures might be extended to integrate children’s rights into sustainability measuring and reporting.