Online ESRS toolkit
Under the European Sustainability Reporting Standards (ESRS), it’s your material topics that determine which environmental, social or governance standards you must disclose against. So, how do you find the right standards and the most relevant advice?
We have provided tips, advice and guidance on how to use the ESRS topical standards to improve your approach to protecting children’s rights and interests, as well as suggested KPIs and metrics.
Simply search for a material topic or impact, and the tool will guide you from your selected topic to the relevant standards. You can then click on any standard for more detailed guidance.
Naturally, we can’t list all possible material topics. These will vary by company, sector and location. Under the ESRS, however, companies must take into account the list of topics published in ESRS 1/AR 16. This list should be seen as a starting point. The ESRS advises companies also to consider their own specific circumstances when determining material topics. The European Financial Reporting Advisory Group (EFRAG) is due to publish its first sector-specific topics in 2026.
We have tried to make our advice as practical as possible, drawing from real company examples and our own knowledge of sustainability and ESRS-compliant reporting. Naturally, not all guidance will apply to your company. In some cases, it will depend on your industry, or if you have business activities in high-risk countries. It will also depend on the material topics you choose to disclose against. With this guidance, our intention is to provide food for thought rather than a ‘to-do’ list, and to suggest ways of integrating children’s interests into your strategy, business and performance, which can then be included in your ESRS disclosures.
Please refer to Global Child Forum's The Corporate Playbook: Embedding Children’s Rights in ESRS Reporting for complete guidance on the topic.
DisclaimerFor completeness, companies subject to the CSRD should also consult the full text of the ESRS, available online, or discuss compliance with their external auditor. Please note that specific advice and guidance in this publication may not be relevant to all sectors, and will depend on a company’s business, operations, location and level of ambition.
Please note, this tool is not intended to be a guide to the ESRS itself, or the overall EU Corporate Sustainability Reporting Directive (CSRD). The ESRS apply to all companies subject to the CSRD.