Guidance briefs for companies
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- Pages
- 8
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- United States of America
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Table of Contents
- ACKNOWLEDGEMENTS 2
- CHILDRENS RIGHTS IN THE ESRS 3
- GENERAL APPROACH TO REPORTING ON SOCIAL ISSUES INCLUDING CHILDRENS RIGHTS UNDER THE ESRS 3
- CHILDRENS RIGHTS ISSUES ARE POSSIBLY MATERIAL TOPICS IN ALL FOUR SOCIAL STANDARDS OF THE ESRS. 3
- EXAMPLES OF REPORTING ON MATERIAL CHILD RIGHTS ISSUES 4
- REPORTING ORGANIZATIONS SHOULD REPORT ON ALL MATERIAL CHILD RIGHTS IMPACTS IDENTIFIED IN THE DOUBLE MATERIALITY ASSESSMENT. 4
- WHETHER PARTICULAR FORMS OF WORK CONSTITUTES CHILD LABOUR DEPENDS ON THE CHILDS AGE THE TYPE AND HOURS OF WORK PERFORMED AND THE CONDITIONS UNDER WHICH IT IS PERFORMED. 5
- CASE STUDY 6
- REPORTING ON CHILD LABOUR IN THE VALUE CHAIN 6
- CASE STUDY 8
- TARGET SETTING IN WORK-LIFE BALANCE ISSUES 8
- CASE STUDY 9
- REPORTING ON IMPACTS ON CHILDREN IN COMMUNITIES 9
- CASE STUDY 11
- REPORTING ON RESPONSIBLE MARKETING PRACTICES FOR CHILDREN 11
- CASE STUDY 11
- CHILDRENS PRIVACY IN DIGITAL ENVIRONMENTS 11
- ANNEX OVERVIEW OF SELECTED CHILDRENS RIGHTS SUB-TOPICS AS THEY RELATE TO ESRS TOPICS AND SUB-TOPICS 12