The Children's Rights and Business Principles call on business to put in place appropriate policies and processes, as set out in the Guiding Principles on Business and Human Rights including a policy commitment and a due diligence process for addressing the potential and actual human rights impacts of their activities...[UNICEF's] research concluded that reporting and disclosure on children's rights-related issues is, with a few exceptions, significantly underdeveloped and focuses mainly on community investment and child labour. By conducting this research and releasing the CSR children's rights reporting guidance tool in the future, the aim is to provide companies with a child rights-specific reporting framework as well as offer practical advice on how best to report on their implementation of the principles.