States have obligations regarding the impact of business activities and operations on children’s rights arising from the Convention on the Rights of the Child, the Optional Protocol on the sale of children, child prostitution and child pornography and the Optional Protocol on the involvement of children in armed conflict. These obligations cover a varietyof issues, reflecting the fact that children are both rights-holders and stakeholders in business as consumers, legally engaged employees, future employees and business leaders and members of communities and environments in which business operates. The presentgeneral comment aims to clarify these obligations and outline the measures that should be undertaken by States to meet them. For the purposes of the presentgeneral comment, the business sector is defined as including all business enterprises, both national and transnational, regardless of size, sector, location, ownership and structure. The general comment also addresses obligations regarding not-for-profitorganizations that play a role in the provision of services that are critical to the enjoyment of children’s rights. It is necessary for States to have adequate legal and institutional frameworks to respect, protect and fulfil children’s rights, and to provide remedies in case of violations in the context of business activities and operations. In this regard, States should take into account that: Childhood is a unique period of physical, mental, emotional and spiritual development and violations of children’s rights, such as exposure to violence, child labour or unsafe products or environmental hazards may have lifelong, irreversible and even transgenerational consequences; Children are often politically voiceless and lack access to relevant information. They are reliant on governance systems, over which they have little influence, to have their rights realized. This makes it hard for them to have a say in decisions regarding laws and policies that impact their rights. In the process of decision-making, States may not adequately consider the impact on children of business-related laws and policies, while, conversely, the business sector often exerts a powerful influence on decisions without reference to children’s rights; It is generally challenging for children to obtain remedy – whether in the courts or through other mechanisms – when their rights are infringed upon, even more so by business enterprises. Children often lack legal standing, knowledge of remedy mechanisms, financial resources and adequate legal representation. Furthermore, there areparticular difficulties for children in obtaining remedy for abuses that occur in the context of businesses’ global operations. Given the broad range of children’s rights that can be affected by business activities and operations, the presentgeneral comment does not examine every pertinent article of the Convention and its protocols. Instead it seeks to provide States with a framework for implementing the Convention as a whole with regard to the business sector whilst focusing on specific contexts where the impact of business activities on children’s rights can be most significant. The presentgeneral comment aims to provide States with guidance on how they should: Ensure that the activities and operations of business enterprises do not adversely impact on children’s rights; Create an enabling and supportive environment for business enterprises to respect children’s rights, including across any business relationships linked to their operations, products or services and across their global operations; and Ensure access to effective remedy for children whose rights have been infringed by abusiness enterprise acting as a private party or as a State agent. The presentgeneral comment draws from the experience of the Committee in reviewing State parties’ reports and its day of general discussion on the private sector as service provider in 2002. It is also informed by regional and international consultations with numerous stakeholders, including children, as well as by public consultations that have taken place since 2011. The Committee is mindful of the relevance tothegeneral comment of existing and evolving national and international norms, standards and policy guidance on business and human rights. Thegeneral comment isconsistent with international conventions, including the International Labour Organization (ILO) Conventions No. 182 (1999) concerning the Prohibition and Immediate Action for the Elimination of theWorst Forms of Child Labour and No. 138 (1973) concerningMinimum Age for Admission to Employment. The Committee recognizes the relevance of the United Nations“Protect, Respect and Remedy” Framework and the Guiding Principles on Business and Human Rights adopted by the Human Rights Council, and of the ILO Tripartite Declaration of Principles concerningMultinationals and Social Policy. Other documents, such as the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises, the Global Compact, the United NationsStudy on Violence against Children and the Children’s Rights and Business Principles have been useful references for the Committee. II.Scope and application The presentgeneral comment principally addresses States’ obligations under the Convention and theOptional Protocols thereto. At this juncture, there is no international legally binding instrument on the business sector’s responsibilities vis-à-vis human rights. However, the Committee recognizes that duties and responsibilities to respect the rights of children extend in practice beyond the State and State-controlled services and institutions and apply to private actors and business enterprises. Therefore, all businesses must meet their responsibilities regarding children’s rights and States must ensure they do so. In addition, business enterprises should not undermine the States’ ability to meet their obligations towards children under the Conventionand the OptionalProtocols thereto. The Committee acknowledges that voluntary actions of corporate responsibility by business enterprises, such as social investments, advocacy and public policy engagement, voluntary codes of conduct, philanthropy and other collective actions, can advance children’s rights. States should encourage such voluntary actions and initiatives as a means to create a business culture which respects and supports children’s rights. However, it should be emphasized that such voluntary actions and initiatives are not a substitute for State action and regulation of businesses in line with obligations under the Convention and its protocols or for businesses to comply

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