The report discusses the importance of accounting for children's rights as a business issue. It highlights the need for finance directors and accounting teams to implement child rights in their operations. The report is published by the Association of Chartered Certified Accountants (ACCA), a global body for professional accountants. The ACCA aims to offer business-relevant qualifications to people around the world who seek a rewarding career in accountancy, finance, and management. The organization values diversity, innovation, integrity, accountability, and opportunity, and believes that accountants bring value to economies in all stages of development. The ACCA works to develop capacity in the profession and encourage the adoption of consistent global standards. The organization also works to open up the profession to people of all backgrounds and remove artificial barriers to entry.