The document introduces the Children's Rights and Business Principles, which provide a framework for businesses to respect and support children's rights. It notes that children make up a significant portion of the global population and are impacted both directly and indirectly by business operations. The principles recognize that businesses must prevent harm to children and actively safeguard their interests. They cover a business's responsibility to respect children's rights through their operations and relationships, as well as commitments to support children through initiatives like advocacy, partnerships and considering children's needs in products and services. The document defines key terms related to children's rights and responsibilities of businesses.