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[PDF] CSR Working Paper - Sustainability reporting on children’s rights

Public reporting will be one way in which stakeholders can and will hold companies accountable for implementing the [UN Children's Rights & Business] Principles. In most cases companies will be expected to integrate children’s rights into existing sustainability reporting in a much more robust way than is done at present. This paper has three aims: [1] To provide an overview of corporate reporting on children’s rights. It points to key gaps in this reporting, underscoring areas UNICEF should consider prioritizing in its dialogue with companies. [2] To lay the groundwork for UNICEF to create reporting guidance that will support the children’s rights principles and be aligned with the Global Reporting Initiative (GRI). [3] To serve as a discussion starter with GRI and other key stakeholders with whom UNICEF should work in creating reporting guidance, particularly as GRI rolls out its next generation of guidelines, the G4. [Refers to Ballarpur Industries, Banco do Brasil, Banco Sabadell, BicBanco, Campbell Soup, CLP Group, Co-operative Bank (part of Co-operative Group), Gap, H&M, Kraft Foods (now Mondelez International), Kuoni, Mattel, Microsoft, Procter & Gamble, Walt Disney Company, Xstrata]