The study shows that performance reporting in regard to social issues in general and child labour in particular is overall low across all sectors. Between sectors the level of compliance with NBIM Investor Expectations on Children’s Rights varied significantly. A relatively larger proportion of the companies in the apparel and mining sectors report that they have child labour policies and systems in place. Overall, however, the number of companies that address children’s rights and the risk of child labour in their own operations or supply chain is low. Apart from the cocoa sector, the reporting on continuous risk analysis is very limited.