Guidance briefs for companies
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Related Organizations
- Pages
- 8
- Published in
- United States of America
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Table of Contents
- ACKNOWLEDGEMENTS 2
- DOUBLE MATERIALITY 3
- CHILDRENS RIGHTS ARE MATERIAL TO MOST COMPANIES AND CHILD RIGHTS CAN HAVE BOTH FINANCIAL AND IMPACT MATERIALITY. 3
- ASSESSING MATERIALITY UNDER THE ESRS 4
- ASSESSING MATERIAL CHILDRENS RIGHTS IMPACTS USING DOUBLE MATERIALITY 5
- IDENTIFICATION OF THE LIST OF POTENTIAL MATERIAL CHILDRENS RIGHTS IMPACTS 5
- A FIRST KEY STEP TO IDENTIFYING POTENTIALLY MATERIAL IMPACTS IS TO IDENTIFY AND ASSESS ADVERSE IMPACTS RELATED TO GROUPS IN VULNERABLE OR DISADVANTAGED SITUATIONS INCLUDING CHILDREN. 5
- THE STAKEHOLDER ENGAGEMENT STRATEGY ENGAGING STAKEHOLDERS ON CHILDRENS RIGHTS 7
- DETERMINATION OF THE FINAL LIST OF MATERIAL IMPACTS AND ASSESSING CHILDRENS RIGHTS IMPACTS 8
- IN ADDITION TO SCALE AND SCOPE OF PRINCIPAL IMPORTANCE WHEN APPLYING OBJECTIVE CRITE- RIA TO MATERIAL IMPACTS IS THE CONSIDERATION OF IRREMEDIABIL- ITY OF IMPACTS ON CHILDREN. 8
