Commentary: Association of Chartered Certified Accountants report recommends guidelines for company reporting on children's rights

Author: Adrian Henriques, Association of Chartered Certified Accountants, on Measuring Business & Human Rights blog, Published on: 30 September 2015

"Adrian Henriques - Is Reporting Child's Play?", 29 Sep 2015

The Association of Chartered Certified Accountants (ACCA) has recently published a report on the reporting of child rights issues...The main body of the report constitutes a set of guidelines, based on the structure of the UN Guiding Principles. It also provides examples of good practice from those companies that do demonstrate good practice in this area. This includes Lego's guidelines on marketing and also H&M's work with UNICEF and in piloting the Children's Rights and Business Principles...Most human rights reporting (as indeed most corporate non-financial reporting in general) is directed at opinion formers. Yet the real people to whom accountability is owed are those whose rights are at stake. When it comes to child rights reporting, this implies a need is to communicate directly to children. That is not easy, although it can be done...

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Related companies: Hennes & Mauritz (H&M) Lego