UNICEF urges the EU to ensure that protection of child rights is not weakened in the omnibus process

Brussels, 26 February 2025 - UNICEF has previously welcomed the European Union’s initiatives to strengthen human rights and environmental due diligence by businesses, through the introduction of the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). The adoption of these Directives represents a significant advance in the global efforts to respect, protect, and fulfill child and human rights, support gender equality and address environmental challenges, as well as boost efforts to create a level playing field for businesses. 

As the European Commission has announced its intention to present an Omnibus proposal to simplify sustainability-related reporting obligations and align existing sustainability requirements under the relevant regulation, UNICEF urges the Commission to ensure that this process doesn’t result in a weakening of the protection of human- and children’s rights.

Children make up one third of the world’s population, and negative business impact on children can have lifelong impacts and prevent children from reaching their full potential. Children have different vulnerabilities to negative impact than adults, and thus require special protection and attention in corporate sustainability due diligence.

Specifically, UNICEF calls upon the Commission to ensure alignment with the UN Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct and General Comment no. 16 by the UN Committee on the Rights of the Child.

UNICEF has identified the critical parts of the EUCSDDD that are essential for ensuring business’ respect for children’s rights and how to implement it effectively.

As such, it is critical, that these elements are safeguarded to ensure that the EU upholds its commitment to protect, respect and fulfil children’s rights in the EU and outside its borders. To this end, the inclusion of the UN Convention on the Rights of the Child, ratified by all EU member states, in the Annex of the CSDDD as well as the requirement for companies to pay special attention to impacts on individuals and groups at heightened risk in the Recitals are essential.

Legislative developments aimed at promoting sustainable and responsible business are pivotal to creating a livable planet as well as a fair economy and society where children can grow, prosper and fulfil their potential. As such they are relevant to the mandate of UNICEF, which remains ready to engage with and support the EU institutions, EU Member States and other stakeholders in any process related to the CSDDD and CSRD to ensure that children’s rights are protected and respected. 

About UNICEF

UNICEF, the United Nations agency for children, works to protect the rights of every child, everywhere, especially the most disadvantaged children and in the toughest places to reach. Across more than 190 countries and territories, we do whatever it takes to help children survive, thrive, and fulfil their potential.

For more information about UNICEF and its work, please visit: www.unicef.org

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For more information, please contact:

Hugh Reilly, Advocacy and Communications Manager, UNICEF EU, [email protected]