Materiality and Risk Assessment

Materiality refers to the most important impacts that businesses have on children’s rights and well-being – the impacts that affect children as stakeholders, not simply to a company’s bottom line.

GRI provides the most widely used global sustainability standard that enables companies to track and publicly disclose their sustainability impacts and performance, including on human rights issues – information that is increasingly of interest to investors, consumers, employees and other stakeholders.

However, reporting and disclosure on children’s rights-related issues (beyond child labour) is still underdeveloped.

Companies must utilise robust indicators that will enable them and others to measure and evaluate corporate performance.  One such set of indicators of governance and core operations is “Materiality and Risk Assessment.”

Company Case
Vodafone: Demonstrating an end-to-end commitment to children’s rights

Vodafone is working actively to strengthen children’s rights across its business - find out how in our case study!

News/Press
Global Benchmark Report - The State of Children's Rights and Business 2021

Are companies prioritizing children’s rights among all the other issues on the sustainability agenda? Learn more from our Global Benchmark - The State of Children's Rights and Business 2021

Blog post
What does it take to be a corporate leader on children's rights?

Johan Öberg of Boston Consulting Group shares his insights on what it takes to be a corporate leader on children’s rights.

News/Press
The State of Children's Rights and Business in Southeast Asia 2020

The State of Children's Rights and Business in Southeast Asia 2020

Guidance
Child Labour Policy Guide

Global Child Forum’s Child Labour Policy Guide presents a series of sustainable business approaches developed to combat child labour.

Company Case
ISS: Managing risk as a business model

Our case study on ISS and managing risk explores the policies the corporate group has put in place to safeguard children’s rights.

Company Case
Millicom: Making the internet safe again

This case study details how international telecommunications and media company Millicom strives to make the internet safer for children.

CELESC: A multi-faceted approach to children’s rights

CELESC is eliminating child labour in its supply chain through policies, contractual clauses, and other initiatives.

Company Case
Grupo Telecom: Protecting children online is all about education

This study on Grupo Telecom is part of our series looking at how companies find solutions to support children’s rights.

Company Case
SCA: Recognising Children as Stakeholders

This case study details how SCA is recognising children as stakeholders and ensuring their rights are integrated into daily operations.

Blog post
Children’s rights issues: a blind spot for the Nordic’s largest companies

Companies must strengthen control over their supply chain, writes Théo Jaekel and Jasmin Draszka-Ali

External Publication
Children’s rights and business Interview Christoffer Falkman- TOP-TOY

Save the Children is helping the leading Nordic toy and children’s products retailer to assess all their impact on children, from supplier to toy store. Christoffer Falkman is the Sustainability Specialist at TOP-TOY. Children’s rights and business videos

External Publication
Children’s rights and business Interview Klas Balkow- Clas Ohlson

Clas Ohlson is a leading hardware retailer in Sweden with over 200 stores in five countries. They source almost 70% of their products from Asia. Save the Children has supported Clas Ohlson with a child rights focused assessment of their entire value chain and continues to offer on-site support to factories in China. Klas Balkow is the CEO of Clas Ohlson. Children’s rights and business videos

Company Case
Sime Darby: Helping Communities to Thrive

This study explores Sime Darby’s Corporate Social Responsibility (CSR) profile in relation to children’s rights.

External Publication
Children’s Rights in Policies and Codes of Conduct. A tool for companies

A guidance for business on integrating children’s rights considerations into company policies and processes, developed by UNICEF and Save the Children. This tool for companies recommends ways for all businesses to incorporate children’s rights into their policies and codes of conduct, based on the Children’s Rights and Business Principles. It reaches beyond the traditional focus areas of child labour and philanthropy and outlines the child rights elements that are relevant to all companies. At the same time, it is intended to be flexible and adaptable, and includes elements that companies can adopt and integrate as appropriate, based on their biggest areas of risk and opportunity. The tool comprises three main parts: The first part gives a detailed introduction to the tool and background on the Children’s Rights and Business Principles; Part 2 includes information on how to get started and describes how a commitment to respect and support children’s rights can be integrated within company statements of business principles and codes of conduct; Part 3 outlines the elements that all companies should consider integrating into their human rights and other policies, under Principle 1. It also includes policy recommendations to be considered based on a company’s particular direct and indirect impacts, under Principles 2–10. The information under Principle 4 summarizes when and how companies should develop a stand-alone child protection policy or code of conduct.