Materiality and Risk assessment

Materiality refers to the most important impacts that the company has on children’s rights and well-being; the impacts that affect children as stakeholders, not simply to a company’s bottom line. GRI provides the most widely used global sustainability standard that enables companies to track and publicly disclose their sustainability impacts and performance, including on human rights issues – information that is increasingly of interest to investors, consumers, employees and other stakeholders. However, reporting and disclosure on children’s rights-related issues (beyond child labour) is still underdeveloped.  Companies must  develop robust indictators that will enable them and others to measure and evaluate corporate performance.  One such set of indicators of governance and core operations is “Materiality and Risk Assessment.”

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