Materiality and Risk assessment

Materiality refers to the most important impacts that the company has 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  develop robust indictators 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.”

Related content

Materiality and Risk assessment
View all

Dig deeper

Select a region, industry or theme below to learn more about our work there.

Regions
East Asia and Pacific arrow_forward
Europe and Central Asia arrow_forward
North America arrow_forward
South Asia arrow_forward
Sub-Saharan Africa arrow_forward
Industries
Basic Materials arrow_forward
Consumer Goods arrow_forward
Financials arrow_forward
Food and Beverage arrow_forward
Healthcare arrow_forward
ICT arrow_forward
Industrial goods arrow_forward
Oil, Gas and Electricity arrow_forward
Travel and Leisure arrow_forward
Themes
Accountability arrow_forward
Child Labour arrow_forward
Child participation arrow_forward
Decent work arrow_forward
Education arrow_forward
Gender equality arrow_forward
Impact investing arrow_forward
Refugees and Migration arrow_forward
Reporting arrow_forward