Children are affected by business decisions every day, through the products and services they use, the environments in which they live, and the working conditions of their parents and caregivers. In China, where one in five people are children, the private sector plays an increasingly important role in shaping their wellbeing and the country's future human capital.
As expectations for environmental, social and governance (ESG) transparency grow, China's sustainability disclosure landscape is evolving. While companies are making progress, children's rights remain largely overlooked in ESG reporting and are often addressed only in the context of child labour.
Yet children's rights extend far beyond child labour. Business activities affect children in multiple ways: through employment practices that shape parents' income and time for childcare; supply chains that may involve child labour or unsafe conditions; products and services that influence children's health, safety and development; digital environments that affect their privacy and wellbeing; and wider environmental and community impacts that shape the conditions in which they grow up.
Recognising and addressing these impacts is essential for responsible business conduct and for achieving inclusive and sustainable development, particularly in the context of China's demographic transition and efforts to build a more child-friendly society.
UNICEF works with governments, businesses, investors and civil society to advance the rights of every child. Through international standards such as the Children's Rights and Business Principles, and emerging approaches including child-lens investing, UNICEF supports efforts to make children visible within ESG governance, decision-making and disclosure.
SynTao Green Finance collaborated with UNICEF to conduct a baseline study on child rights-related disclosures by A-share listed companies in China. The research report aims to support companies, investors and policymakers in strengthening the social dimension of ESG, improving the quality and consistency of disclosure, and promoting business practices that place children at the centre.