This metric is intended to capture if the organization's operations or suppliers were at significant risk of incidents of child labor during the reporting period.
Child labor refers to work that deprives children of their childhood, their potential and their dignity, and that is harmful to physical and mental development. It refers to work that:
Is mentally, physically, socially or morally dangerous and harmful to children; and/or
Interferes with their schooling by depriving them of the opportunity to attend school; obliging them to leave school prematurely; or requiring them to attempt to combine school attendance with excessively long and heavy work; interferes with their schooling by depriving them of the opportunity to attend school; obliging them to leave school prematurely; or requiring them to attempt to combine school attendance with excessively long and heavy work.
For the purpose of this definition, a child refers to a person under the age of 15 years, or under the age of completion of compulsory schooling, whichever is higher. Exceptions can occur in certain countries where economies and educational facilities are insufficiently developed, and a minimum age of 14 years applies. These countries of exception are specified by the International Labour Organisation (ILO) in response to a special application by the country concerned and in consultation with representative organisations of employers and workers. (Source: https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20S1_Own%20workforce_15%20November%202022.pdf)
The organization may be at significant risk of child labor if it has operations or suppliers in China, Turkey, Vietnam, Bangladesh, India, Cambodia or Myanmar (countries designated by the International Labour Organization (ILO)), and operations in any of the sectors listed below where child labor is known to be prevalent (note that this list is not exhaustive, and due diligence to understand risks linked to incidents of child labor should be undertaken):
Agriculture, particularly in the production of crops such as cotton, coffee, cocoa, and sugar.
Mining and extractive industries, where children may be used to work in dangerous conditions and handle heavy machinery.
Construction, where children may be used to carry out manual labor such as brick-making and carrying heavy loads.
Manufacturing, particularly in the production of goods such as electronics, toys, and footwear.
Domestic work, where children may be employed as nannies, housekeepers, and cooks in private households.
The informal sector, such as street vending, shoe shining, and collecting scrap materials.
Services such as restaurants, hotels, and tourism.
Please refer to the annex of this ILO-produced document for guidelines on implementing a robust due diligence program aimed at preventing incidents of child labour: https://www.ilo.org/wcmsp5/groups/public/---ed_norm/---ipec/documents/publication/wcms_792211.pdf