Children’s rights and the business sector

While welcoming the Transparency Act, the Committee is concerned that due diligence duties on environmental issues are excluded from the definition of human rights topics covered by it. Recalling its general comment No. 16 (2013) on State obligations regarding the impact of the business sector on children’s rights and the Guiding Principles on Business and Human Rights, the Committee recommends that the State Party expand the Transparency Act to include the future environmental impact