[T]he Children's Rights and Business Principles (CRBP)…consists of ten principles…which set out the actions that companies should take to support children's rights…But new research…shows that almost 90% of UK businesses interviewed do not include children's rights among their main corporate responsibility issues….As such…[UNICEF] have developed a series of tools to help businesses…In addition…UNICEF has worked closely with the committee on the rights of the child to develop a…general comment on children and business. It is the first time a UN human rights treaty body has developed a set of standards for governments to follow in the context of the business sector…[T]he general comment includes a framework for implementation…[,]…cover[s] the issue of enforcement…[and] provides clear guidance on the steps…required of governments..[refers to IKEA, H&M, Kuoni]