UNICEF has called on the European Commission to ensure that upcoming reforms to EU sustainability reporting do not weaken protections for human and children’s rights. The appeal follows the Commission’s announcement of an Omnibus proposal aimed at simplifying sustainability-related reporting obligations under the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).
While welcoming the EU’s progress in strengthening corporate accountability, UNICEF stressed the need for businesses to uphold child rights within sustainability frameworks. Children, who make up a third of the global population, are uniquely vulnerable to corporate impacts, making their protection a critical element of due diligence measures.
The organisation urged the Commission to align the revised directives with key international standards, including the UN Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinational Enterprises, and General Comment No. 16 by the UN Committee on the Rights of the Child.
UNICEF also emphasised the necessity of retaining essential provisions within the CSDDD, such as the inclusion of the UN Convention on the Rights of the Child in its Annex and explicit requirements for companies to consider the impact of their operations on vulnerable individuals and groups.
Legislative efforts to promote responsible business conduct are crucial for ensuring a sustainable future and a fairer society where children can thrive, the agency said. UNICEF reaffirmed its commitment to working with EU institutions, member states, and stakeholders to uphold children’s rights in the evolving regulatory landscape.
