Due Diligence Questionnaire | Child-Lens Investing Framework

Child-lens Risk Due Diligence Questionnaire Instructions The following child and caregiver rights questions may be appended to existing investor due diligence questionnaires to support comprehensive child-lens ESG and impact assessment of and active engagement with investees. Note that some questions may only be relevant to certain investees. Therefore, investors may exercise discretion in excluding questions. Investees' inability to answer questions in this questionnaire is not intended to disqualify investment, but instead spur follow-on conversation and the extension of investor support to implement appropriate policies, processes, and procedures promoting positive child outcomes.

Additionally, investees can elaborate on plans to implement policies and proceses if not currently in place.

Management strategy, governance, and corporate leadership

1. Does your organization pledge to respect child-related standards or key international conventions and instruments related to children when conducting business and/or investment operations (e.g., ILO Conventions 138 and 182 on child labor; UN Convention on the Rights of the Child; Children's Rights and Business Principles)?

2. Has your organization issued a corporate or organizational commitment promoting child rights and well-being?

3. Are children enumerated as key stakeholders in other governance policies (e.g., code of conduct, marketing policies)? a. If so, what specific policies and accompanying practices does your organization have in place to protect children from harmful marketing practices (e.g.; limits placed on children) and digital marteting practices, including on privacy and the collection of personal data on or from children?

4. Please describe whether you have integrated child rights’ considerations into your overall business and/or investment strategy and processes.

5. To what extent does your overall business and/or investment strategy, policies, and processes consider and reference key international conventions and instruments related to children (e.g., ILO Conventions 138 and 182 on child labor; UN Convention on the Rights of the Child; Children's Rights and Business Principles)?

6. Who or what entity within your organization serves as a point of contact for child-related matters? Are they partially or fully dedicated to this issue area?

Responses

7. Are child-related topics regularly reviewed by your organization's management and leadership? If so, please describe what specific issues are discussed.

8. Has your organization developed a specific policy and process for managing child-related risks to ensure that they are followed up with in a timely and appropriate manner (e.g., designating a dedicated point of contact, governance/management system, etc.)?

Assessment, management, transparency, and reporting

1. . Does the company target children directly or indirectly through its products and services? If so, to what extent/how does your organization ensure that both internal and external activities do no harm to children or the advancement of other SDGs, in line with the EU Taxonomy's Do No Significant Harm principle?

2. How do your organization's products, services, and/or investment activities benefit children? To what extent are these children vulnerable or underserved?

3. Please describe the ways by which your organization and its operations or investment activities may impact children. What specific stakeholders may be affected, and in what areas?

4. Has your organization formalized an impact policy? If so, then please enumerate the key SDGs (and where possible, SDG targets) that your activities contribute to and explain how.

5. What mechanisms does your organization have in place to 1) ensure that your or your investments' intended benefits for children are occurring; 2) monitor performance and progress vis-à-vis child rights; and 3) report on performance data regarding your impact on children?

6. Describe how your organization incorporates children-related considerations into your ESG and impact assessments, as well as any other organizational risk assessments, as applicable.

Responses

7. To what extent does your organization systematically assess potential adverse impacts on children, including through use of social audits, human rights risk assessments, and human rights impact assessments? What are the mechanisms that you have in place to cover potential risks/negative impact?

8. To what extent do you systematically assess the potential positive impact of your activities, products, and/or services on children? How do you ensure to achieve the positive targeted impact is achieved?

9. Has your organization adopted a time-bound action plan to improve its performance vis-à-vis material risks identified via your assessments?

10. Do you have operational-level grievance mechanisms in place to detect and respond to adverse impacts affecting children, including those that extend beyond your direct operations (e.g., to suppliers, investees, etc.)?

11. Does your organization provide trainings on various child-related issues (e.g., safeguarding)? If so, please provide an overview of the topics, attendance and frequency of training given.

12. To what extent does your organization consult and cooperate with child experts and key local stakeholders to inform your work?

13. Please describe how you (1) publicly communicate how you address and manage child risks; (2) disclose and report on child-related indicators in sustainability reporting; and (3) establish improvement objectives related to child outcomes in other reporting.

Assessment, management, transparency, and reporting

Suppliers

Responses

1. To what extent has your organization integrated child rights and/or family-friendly policies into your supply chain standards and responsible sourcing management systems (e.g., via supplier codes of conduct, screening, selection, and audit processes)? Is there an associated assessment (e.g., Audit?)

Decent work for young workers

2. Does the company provide decent and safe work for young workers, including occupational health and safety with age dissagregation?

Decent work for parents and caregivers

3. Does your organization offer working conditions consistent with the International Labour Organization's (ILO) Core Conventions and/or the ILO Basic Terms and Conditions of Employment; particularly Convention 183, Recommendation 191 on maternity protection and Convention 156, Recommendation 165 on parental responsibilities?

4. Has your organization had any compliance issues related to labor practices? If so, please describe whether they have resolved been remediated and whether your organization is currently in compliance.

5.Has your organization adopted any initiatives, policies, or programmes, that contribute to the well-being of your employees' children (e.g., health and safety policies, parental leaves, childcare, job security for pregnant mothers, etc.). Are these policies enforced within your supply chain or investment portfolio?

Environment and land use Environment and land use

6. Does the company identify and manage environmental and /or climate risks from its operations to local communities, including children, such as land acquisition, resettlement and/or special environmental risks to pregnant women and children?