COMPANY–SUPPORTEDEARLY CHILDHOODEDUCATION AND CARE
Guidance Note | Principle 2

THE ISSUE
Unpaid care and domestic work1 contribute to economic
development by sustaining and nurturing the health andwell-being of families and communities. 2 This work offers
many people the support they need to be productive andcapable members of society.3 Yet, unpaid care work remains
largely invisible and unrecognized in economic and social
policymaking.4
Across the world, most care needs are met through unpaid
labour,5 which is traditionally carried out by women – whilemen, because of gender norms, are considered the primary
breadwinners of the family.6 On average, women carry out
at least three times more unpaid care work than men. 7, 8
By taking on most or all of this unpaid care work, women andgirls are prevented from taking full-time paid employment or
are left with no other choice than taking part-time positions
with limited benefits and opportunities.
The gender pay gap is a key contributor to the uneven
distribution of unpaid care work within the household – as thedecision to leave paid work, or work part-time, is based on
the opportunity costs of taking on domestic care work.9
It is a straightforward computation: since within the family,
men generally earn more, it would be more costly for themto give up work. Women therefore leave the labour-market
either fully or partially. They have adapted by taking on
short-term, part-time, seasonal or informal work, making
them ineligible to access benefits, such as health insurance.

GUIDANCE NOTE: Company–supported early childhood education and careThis has resulted in long-term personal financial insecurity
and limited career opportunities and progression.10 Whenthey are ready to return to the labour market, they find it
challenging to secure good quality jobs and decent work.11

Box. 1

WEPs Tool Kit

This guidance note forms part of a toolkit to help
companies implement the Women’s Empowerment
Principles (WEPs). It shows how employer-supported
childcare and work-family-friendly policies benefit both
employers and employees. It specifically provides
WEPs signatories with guidance on how to establish
policies and practices that prioritize fair and equal
treatment of all women and men at work (Principle 2)
without compromising efficiency, cost-savings andvalue for money. It offers guidance on how to provide
childcare benefits and explores how they can introduce
retention and promotion policies for employees withcaregiving responsibilities, thereby affording employees
the opportunity to fully participate and benefit fromcareer opportunities and development. The notedraws heavily on the Guide on Tackling EmployerSupported Childcare, produced by the International
Finance Corporation (IFC).

1

Investment in early affordable and reliable childhood care by
the public, private and non-profit (e.g. parent cooperative)
sectors, organization-wide family-friendly workplace policies,
and incentives for men to share the unpaid care work aresome key solutions to this situation.
When designing such measures, it is important to keep inmind that families today do not take a single form; diverse
structures and relationships exist across regions and change
constantly.12 The evolving understanding of “family” does notalways fit the confines of a nuclear, binary, biparental familywith biological children.13 It is also important to note thedifferent needs of a family, and consider that there are multiple
and intersecting forms of discrimination.

RELEVANCE DURING COVID-19 PANDEMIC
The challenges of uneven distribution of unpaid care work
outlined above have been exacerbated by the COVID-19
pandemic.14 It has not only put a strain on people’s livelihoods
but on the availability of public services. Where families
cannot access or afford services, the time spent on unpaid
care work increases for women.15

Some of the progress on improving women’s labour force
participation and on narrowing the persistent gender pay gap
has also been lost. In Israel, for example, the Government
offers free early childhood education, contributing to
improved women’s labour force participation and led to anarrowing of the gender pay gap.16 However, as mothers havebeen spending more time during COVID-19 taking care ofchildren, they have worked more unpaid hours and less paid
hours, with those working in lower ranking jobs often selected
for layoffs and unpaid leave.17
In addition to lost employment opportunities, unpaid carework also causes a strain on women’s mental and physicalwell-being,18 as many work longer hours juggling multiple
tasks, including care, home schooling and other family andhousehold responsibilities.
Young girls too, lose out, as they are often expected to carryout care responsibilities, which forces them to drop out ofschool, damaging their potential to seek paid employment.

2

COMPANY-SUPPORTED EARLY
CHILDHOOD EDUCATION AND CARE19
Company policies and programmes can create an enabling
environment for women and men to share work and childcare
responsibilities. 20 Childcare benefits are often more effective
when paired with other family-friendly policies, such as paid
parental leave, family emergency leave, flex work and timeand space for breastfeeding. 21

Companies must also consider the needs of employees andbe inclusive in their approach. Childcare should be offered
to all workers and take into consideration:

Common childcare benefits include the provision of on-site,near-site or community-based childcare centres in partnershipwith other employers, the government, and/or with private
care providers, or a cash grant to help parents coverchildcare costs.

FINDING THE BEST EMPLOYER-SUPPORTED
CHILDCARE SOLUTION FOR EMPLOYEES
Companies cannot be expected to solve all childcare needs,
and they may find that investing in childcare is an overwhelming endeavour – so, to handle it effectively, it is important tothink of it as a strategic business decision. 22 Aspects which
need to be considered include:•

Support from the company leadership•

Alignment with business goals•

An assessment of a company’s financial andhuman resources•

Applicable government childcare legislation•

Available childcare services•

Partnership opportunities.

GUIDANCE NOTE: Company–supported early childhood education and care•

The distance between work and the employee’s home•

Availability of transportation•

Income level•

Ages of children•

Working conditions and hours•

Challenges and preferences on childcare(particularly for those with disabilities).

Companies can conduct a survey or organize focus groups
and interviews to gather information and determine thebest solution.

KEEPING UP TO DATEWITH NATIONAL POLICIESThe countries in which employers operate may have specificlegislation on childcare and they should review this, particularly
laws on childcare establishments, tax benefits, or on physicalspace and infrastructure if they decide to provide on-site
childcare. They will have to consider local zoning ordinances,building, fire and safety codes, health and safety regulations,civil rights laws and public health and safety laws, plus laws
on staffing, safety, physical health and development.
Furthermore, employers and employees need to be informedof any tax regulations and subsidies provided by thegovernment. In the United States for example, it has beenfound that the potential return on investment in childcare
services is US$9 for every US$1. 23

3THE BUSINESS CASE24
The provision of childcare, whether through employers or
governments, is good for business, society, parents andchildren. Establishing company-supported business services

is a strategic decision for the company as it is associated withimprovements in employee retention, productivity, job
satisfaction and loyalty.

BENEFITS OF EMPLOYER-SUPPORTED CHILDCARE SERVICESEMPLOYERS

CHILDREN

•
•
•
•

•

Strengthens recruitment
Increases diversity and talent
Enhances corporate reputation
Improves staff retention•

EMPLOYERSUPPORTED
CHILDCARE

SOCIETY••••

Builds human capital
Saves health care costs
Improves productivity and earnings
Enhances socio-economic development•

Enhances social, mental, physical andemotional development
Improves school readiness, retention,completion and achievement
Improves outcomes in adulthood

PARENTS••••

Increases gender equality
Improves work-life integration
Enhances access to better paid jobs
Supports parenting, mental andphysical well-being

BUSINESS BENEFITS FROM EMPLOYER-SUPPORTED CHILDCARE

Enhanced
corporate
reputation

Improved
retention

Regulatorycompliance
Increased
productivity

Improved
employeerelations

Increaseddiversity

Source (for both figures): IFC’s Global Tackling Childcare Initiative. Available at www.ifc.org/tacklingchildcare

4Improving retention and reducing employee turnover

Increases in diversity and talentCompanies that offer childcare benefits can experience a dropof one-third in employee turnover and some companies see
employee retention increase four times as much, particularly
for mothers. 25

The provision of childcare benefits enables women’s careers
to advance and shows that parenthood is not a barrier topromotion. This improves the retention of women incompanies, increases gender diversity and improves theopportunity for women to take on more leadership roles;
there is evidence that companies with greater gender
diversity in their leadership perform better financially thantheir competitors.

The cost of replacing an employee, regardless of skill level,
can be high. A study conducted by the US Society for Human
Resource Management shows that the cost of replacing an
employee ranges from 90 per cent to 200 per cent of theirannual salary. 26 The cost of employee-turnover is often
underestimated by companies. The costs also include training(plus the loss in productivity of line managers who may needto provide it). High turnover rates also lead to higher error
rates and the loss of institutional knowledge.
In Germany, women are allowed job-protected leave of up to
three years per child. 27 However, the availability of a nurseryor crèche reduces the time for maternity leave and this, in turn,
reduces replacement costs for a parent who has taken leave.

Increase in productivity
Studies show that productivity suffers when employees
worry about sick children or sudden school closures. This isexacerbated if they have access only to poor childcarearrangements. In a UK survey, about 40 per cent of the
respondents noted that childcare problems lead to irritability,
stress and fatigue, negatively impacting employee work
performance. Studies have shown there is a notabledifference in this when employers provide good quality
childcare benefits. 28

Strengthening recruitment
Childcare support enhances a company’s ability to attractand hire the best talent, which can be difficult in a competitive
labour-market. In a survey of nearly 10,000 adult workers incountries including Germany, Japan, United Kingdom and theUnited States, at least 50 per cent expressed the importanceof having on-site childcare in their job. 29

Enhance corporate reputation asa family-friendly company and employer of choice
The provision of childcare benefits tells employees that thecompany is determined to support them at different stages
in their lives; emotionally, physically and in their mental health.

Reduction in short-term absences
Because of unplanned care needs and the absence of goodquality childcare services, parents are often forced to takeunexpected leave, come in late to work or leave early.

GUIDANCE NOTE: Company–supported early childhood education and care

5

WHAT CAN COMPANIES DO?30
There are two parts to this section: the first describes thechildcare benefits that employers can provide their employees,
while the second describes the different family-friendly
workplace policies that could accompany these benefits.

PROVIDING EMPLOYER-SUPPORTED
CHILDCARE BENEFITSGood quality and affordable childcare services
Companies could find that providing childcare services
might be more cost-effective for them; in doing this they needto consider high-quality programmes that are affordable
and inclusive, as well as the well-being of the children.31
Affordability is essential as most low-income families areunable to afford formal childcare.
Depending on the company’s resources, it can either provide
on-site childcare services, partner with other, nearby,
employers, or collaborate with a private childcare provider
or the government. Some of the costs to consider are
investment and operational costs, particularly on staffing.
Criteria for good quality childcare have been outlined by
the IFC: 32•

Create a safe learning environment that stimulates learning•

Recruit and retain a stable, qualified workforce•

Engage caregivers•

Note that small child to teacher ratios are conducive
to good child development•

Provide holistic, developmentally appropriate andinteractive opportunities•

Implement procedures that track children’s development
and provide regular feedback to parents•

Adhere to proper health and water, sanitation and hygiene(WASH) procedures linked to nutrition•

Complement childcare support with paid leave, flexwork
and breastfeeding and lactation support.

Box. 2IFC Guide for Employer-Supported Childcare
The IFC Guide for Employer-Supported Childcare(2019) provides guidance for private sector
companies on employer-supported childcare. The
document provides a step-by-step guide on quality,
financial sustainability and reporting on results. The
guide was prepared by the IFC-led Global TacklingChildcare Working Group, with members frominternational organizations, care providers,companies, research institutions, non-profit
organizations and the Government of Paraguay.33

Provide emergency childcare services34
Parents often find it difficult to deal with situations such as achild’s sudden illness or unexpected school closures. Suitable,
affordable and reliable childcare services would help here
– as would a company policy for such emergencies. This isespecially important for essential workers during COVID-19.

Support parents financiallythrough allowance or subsidies35
Companies could conduct a cost-benefit analysis to ascertain
whether childcare allowances, vouchers or subsidies are
more cost-effective than offering on-site childcare. Thesesubsidies could cover daycare or childcare costs or otherneeds such as meals or supplies.

Keep parents informed of available services
It would be beneficial if parents were informed by thecompany or the government of parent support groups,
resources and referrals.

6

ALIGN CHILDCARE BENEFITS TOFAMILY-FRIENDLY WORKPLACE POLICIESChildcare services at work or childcare allowances are more
effective with family-friendly workplace policies, benefits
and support, and help employees to enjoy a good workfamily balance.

Give employees flexible work options36
Flexible work arrangements give employees options on theirwork hours and location. Some of these arrangements may
include Flextime, reduced working hours, job-sharing,
temporary or permanent switches to part-time work andtelecommuting options. 37
During COVID-19, flexible work hours have also helped toensure that working parents can work around schooling andother childcare responsibilities.

Allow provisions to take family and emergency leave
Employees whose jobs cannot be performed remotely orfrom home can benefit if they are allowed to access paid
family emergency leave, and medical and financial support,
especially during COVID-19. Allowing them to take care of
relatives who are ill, without the fear of losing work or ofincome insecurity can maintain their productivity, as well as
ensuring the well-being of their children and families.

Company support for employees taking leave creates a culture
where employees are encouraged to use their parental leave
benefits. The absence of adequate pay reinforces genderroles where women leave the labour-force while men areless likely to take leave and less likely to contribute to familycare responsibilities. Research in the United States showsthat some employees do not take time off because they fearlosing their jobs and not earning enough to pay their bills.
Leave for both mothers and fathers encourages the notionthat caregiving is the responsibility of all parents andcontributes to the redistribution of care responsibilities athome. The guidance note on Attracting and retaining
talent through inclusive family friendly policies outlines
steps that companies can take to design and implement
family-friendly policies.

Ensuring equal pay within the company
The fact that women are paid less than men, on average,
contributes to women leaving the labour force altogether,because it would be more expensive for their family to pay
for unaffordable childcare. Narrowing the pay gap can ensure
the retention of women employees. The guidance note on
Closing gender pay gaps to achieve gender equality at work
gives companies useful advice on how to do this.

Retaining employees at a time of crisis also ensures theiravailability to work again once restrictions are lifted.

Establish policies for maternity protection
and parental leave38
Some of the benefits of family leave provisions and protection
include reducing child and maternal mortality, improving
child health and supporting maternal health and well-being.
Successful leave policies ensure that all parents, including
adoptive parents, single parents and same-sex partners, haveaccess to adequate time off. Good measures for retention
give employees opportunities for professional development.

GUIDANCE NOTE: Company–supported early childhood education and care

7

A SNAPSHOT OF FAMILY-FRIENDLY POLICIES
Croatia:39 A bank organizes a family day which allows parents
to show children their workplace. This initiative was developed
as a measure to make the workplace more suitable for working
parents. It also establishes the bank as a family-friendly
employer. The bank also provides tax exemptions to parentsof newborns and provides a gift to the infant. It also pays forsummer camps on vacation days from school and organizes
activities for its employees’ children.
European Union: The EU has several legislative measures
to support parents’ work-life balance. Its Programme for
Employment and Social Innovation helps fund employers’ pilot
schemes for developing innovative working arrangements
such as family leaves and flexible working arrangements.40
Germany: A family-owned private hospital group offers many
childcare options to its employees.41 About three-quartersof its employees are women and, with a highly competitivemarket for skilled doctors and nurses, the hospital found thatmany expect a working environment that balances work andfamily-life. 42 Services offered by the hospital include an
on-site childcare centre, established through a private-public
partnership with the local city Government, emergency
back-up care, maternity, parental and paid leave, as well as
flexible work hours. The hospital has benefited from working
with partners and by conducting a systematic needs
assessment with its employees.
Japan: 43 An insurance company provides family-friendly
initiatives to support employees in achieving work-life balance.
Some of the policies offered include support during pregnancy,
after childbirth and for childcare, childcare leave, long-term
nursing care and on-site daycare centre. Employees attend
a forum on their return from leave that discusses theirtransition and other concerns in returning to work. This enables
employees to balance work and care responsibilities. In addition
to this, Japan has mandates for companies where they are
required to support their employees’ work-life balance andthe childcare needs of their employees.

Netherlands: 44 The Dutch Childcare Act provides for thefinancing of formal childcare that meets all its childcare
standards. The Act ensures that parents, employers andGovernment jointly share the costs of formal childcare.
The Government imposes a childcare levy on all employers.
The amount of the allowance is per child.
Pakistan:45 A food company, recognizing the importance ofaligning its gender composition with that of its market, has
recruited more women and is promoting gender equality.
It has offered daycare services and flexible work arrangements
including telecommuting. They have also offered medical
allowances to families. As a result, there has been a 65 percent increase in the number of women in the workforce, 100
per cent maternity return rate and 117 per cent increase in
the number of women in management.
United States: A company specializing in sports clothes andoutdoor equipment has established family-friendly policies
and benefits, including paid parental leave and childcare
support. Among some of its more unusual policies is allowing
primary caregivers to have providers travel with them to work.
The company has also established programmes to coveremployees that are on parental leave or dependent leave.
This also allows employees to learn new skills within thecompany.46 Employee retention in this company has increasedby 30 per cent and its savings by 11 per cent. In addition, thecompany also receives an annual tax credit of US$ 150,000.47
This tax credit is given to employers which provide childcare
for their employees. There is a general business credit,
which is 25 per cent of qualified childcare expenditures and
10 per cent of “qualified childcare resources and referral
expenditures.” The credit is capped at US$ 150,000 per tax
year. Qualified childcare expenditures include operating costsof a qualified childcare facility and expenses related tochildcare facilities of the taxpayer.48

8

ENDNOTES
1.

‘Unpaid’ means that the person doing the activity does not receive a wage andthat the work, because it falls outside the production boundary in the System of
National Accounts, is not counted in GDP calculations. ‘Care’ means that theactivity serves people and their well-being, and includes both personal care andcare-related activities, such as cooking, cleaning and washing clothes. ‘Work’means that the activity entails expenditures of time and energy.

2. UN Women, 2019. “COVID-19 and the Care Economy: Immediate Action and
Structural Transformation for a Gender-Responsive Recovery”. Available atwww.unwomen .org/-/media/headquarters/attachments/sections/library/publications/2020/policy-brief-covid-19-and-the-care-economy-en.
pdf?la=en&vs=407
3. Ibid.
4. Ibid.
5. International Labour Organization (ILO), 2018. “Care Work and Care Jobs for the
Future of Decent Work”. Available at www.ilo.org/wcmsp5/groups/public/--dgreports/---dcomm/---publ/documents/publication/wcms_633166.pdf
6. Ibid.
7. UN Women, 2019. “Progress of the World’s Women 2019-2020.” Available athttps://www.unwomen.org/en/digital-library/progress-of-the-worlds-women
8. United Nations Development Programme (UNDP), 2009. “Policy Brief Gender
Equality and Poverty Reduction Unpaid Care Work”. Available at www.empower
women.org/en/resources/documents/2013/8/policy-brief---unpaid-care-work?lang=en
9. Courtney Van Houtven, Norma Coe, and Meghan Skira, 2013. “The effect of informalcare on work and wages”, Journal of Health Economics, vol. 32, pp. 240-252.
10. United Nations Development Programme (UNDP), 2019. “Policy Brief Gender
Equality and Poverty Reduction Unpaid Care Work.
11. UN Women, 2020. “Unpaid care work: Your daily load and why it matters”. Availableat www.unwomen.org/en/digital-library/multimedia/2020/5/explainer-unpaidcare-work-your-daily-load-and-why-it-matters.
12. UN Women, 2019. “Progress of the World’s Women 2019-2020”.
13. International Labour Organization (ILO), 2018.“Care Work and Care Jobs for the
Future of Decent Work”. Available at www.ilo.org/wcmsp5/groups/public/--dgreports/ ---dcomm/---publ/documents/publication/wcms_633135.pdf
14. UN Women, 2015. “Gender Equality, Child Development and Job Creation: How
to Reap the ‘Triple Dividend’ from Early Childhood Education and Care Services”.
Available at www.unwomen.org/-/media/headquarters/attachments/sections/library/publications/2015/unwomen-policybrief02-genderequalitychilddevelop
mentandjobcreation-en.pdf?la=en&vs=713.
15. UN Women, 2020. “COVID-19 and the care economy: Immediate action andstructural transformation for a gender-responsive recovery”. Available at: www.
unwomen.org/-/media/headquarters/attachments/sections/library/publications/2015/unwomen-policybrief02-genderequalitychilddevelopmentandjobcreation-en.pdf?la=en&vs=713
16. Taub Center for Social Policy Studies in Israel, 2020. “The Coronavirus Crisis andWomen in the Labour Market: Permanent Damage or a Short-Term Setback with
Long-Term Potential.” Available at: taubcenter.org.il/wp-content/files_mf/corona
viruscrisisa nditsimpactonwomeninthelabormarketeng.pdf
17. Ibid.
18. UN Women, 2020. “Unpaid care work: Your daily load and why it matters”.
19. This section is based on International Finance Corporation, 2019. “TacklingChildcare: A Guide for Employer-Supported Childcare”. Available at www.ifc.org/wps/wcm/connect/da7fbf72-e4d9-4334-955f-671a104877a7/201911-A-guidefor-employer-supported-childcare.pdf?MOD=AJPERES&CVID=mVHadh3
20. United Nations Development Programme (UNDP), 2009. “Unpaid Care Work
Policy brief.” Available at Available at www.empowerwomen.org/en/resources/
documents/2013/8/policy-brief---unpaid-care-work?lang=en
21. United Nations Children’s Fund, 2017. “Early Moments Matter for Every Child”.
Available at www.unicef.org/publications/index_100862.html
22. International Finance Corporation (IFC), 2019. “Tackling Childcare: A Guide for
Employer-Supported Childcare”.

25. International Finance Corporation, IFC. “Tackling Childcare: The Business Casefor Employer-Supported Childcare.
26. David G. Allen, 2008. “Retaining Talent: A Guide to Analyzing and Managing
Employee Turnover”, Effective Practice Series (Arlington, VA: Society for Human
Resource Management). Available at www.shrm.org/hr-today/trends-andforecasting/special-reports-and-expert-views/Documents/Retaining-Talent.pdf(accessed - 16 October 2020).
27. International Finance Corporation (IFC), 2017. “Tackling Childcare: The Business
Case for Employer-Supported Childcare”.
28. Ipsos MORI, 2002. “Cost a Key Barrier to Childcare Help for Workers”. Available atwww.ipsos.com/ipsos-mori/en-uk/cost-key-barrier-childcare-help-workers
29. International Finance Corporation (IFC), 2017. “Tackling Childcare: The Business Casefor Employer-Supported Childcare”. Other countries included in this study are
Brazil, China, Germany, Japan, Mexico, the United Kingdom and the United States.
30. International Finance Corporation (IFC), 2019. “Tackling Childcare: A Guide for
Employer-Supported Childcare.
31. Ibid.
32. International Finance Corporation (IFC), 2020, “Childcare in the COVID-19 Era: A
Guide for Employers”. Available at www.ifc.org/wps/wcm/connect/2e12d33a-ce55-46b2-aae5-ee8304a6506a/202004-Childcare-COVID-19-Guide-for-Employers+B.pdf?MOD=AJPERES&CVID=ncQxRT9
33. International Finance Corporation (IFC), 2019. “Tackling Childcare: A Guide for
Employer-Supported Childcare.
34. International Finance Corporation (IFC), 2020, “Childcare in the COVID-19 Era:
A Guide for Employers”.
35. Ibid.
36. Ibid.
37. Ibid.
38. Ibid.
39. International Finance Corporation (IFC), 2019. “Tackling Childcare: A Guide for
Employer-Supported Childcare.”,40. European Commission, 2017. An initiative to support work-life balance for working
parents and carers. Available at eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2017:252:FIN
41. International Finance Corporation (IFC), 2017, “Tackling Childcare: The Business
Case for Employer-Supported Childcare” Case study, Schön Klinik. Available atwww.ifc.org/wps/wcm/connect/79f35e56-d3a0-481a-81eb-c3bae1602496/
SchonKlinik_Layout+2.pdf?MOD=AJPERES&CVID=lXu8H8l
42. Bundesärztekammer, 2016. “Ärztestatistik 2015: Medizinischer Versorgungsbedarf
Steigt Schneller als die Zahl der Ärzte” [Statistics: Medical Need for Care Rises FasterThan the Number of Doctors] Federal Chamber of Doctors. Available at http://
www.bundesaerztekammer.de/ueber-uns/aerztestatistik/aerztestatistik-2015
43. International Finance Corporation (IFC), 2019. “Tackling Childcare: A Guide for
Employer-Supported Childcare.”44. Government of the Netherlands, 2011. Childcare and childcare allowance. The Dutch
Childcare Act and the Childcare Allowance. Available at https://www.government.nl/documents/leaflets/2011/10/13/fact-sheet-childcare-and-childcare-allowance
45. International Finance Corporation (IFC), 2018. Retaining Top Talent Through Family
Friendly Policies, Case study. Available at www.ifc.org/wps/wcm/connect/0c7d
3e30-2934-4efb-840f-b418e5c221ab/NEW+08918+IFC+Pakistan+National+Foods_FinalWeb.pdf?MOD=AJPERES&CVID=muKQwvo
46. International Finance Corporation (IFC), 2019. “Tackling Childcare: A Guide for
Employer-Supported Childcare.
47. Rose Marcario, 2016. “Why Should Employers Care About Families?” Available
at: https:// www.patagonia.com/stories/why-should-employers-care-aboutfamilies/story -30845.html
48. Paul Bonner, 2016. “Tax help for working parents” Journal of Accountancy.
Available at https://www.journalofaccountancy.com/issues/2016/nov/child-care-tax-credits.html

23. Ibid.
24. This section is based on International Finance Corporation (IFC), 2017. “TacklingChildcare: The Business Case for Employer-Supported Childcare”. Available atwww.ifc.org/wps/wcm/connect/cd79e230-3ee2-46ae-adc5-e54d3 d649f31/
01817+WB+Childcare+Report_FinalWeb3. pdf?MOD=AJPERES&CVID=lXu9vP-

GUIDANCE NOTE: Company–supported early childhood education and care9

Promoting Economic Empowerment of Women at Work through Responsible Business Conduct in G7 Countries(WE EMPOWER—G7 Programme) is funded by the European Union (EU) and jointly implemented with the International
Labour Organization (ILO). The Programme (2018-2020) will convene stakeholder dialogues in the EU, Canada, Japan andthe US to exchange knowledge, experiences, good practices and lessons learned in the context of the changing world ofwork. Under the Women’s Empowerment Principles (WEPs), WE EMPOWER is working to equip companies to go beyond
making commitments on gender equality and women’s empowerment, to strengthening their implementation, datacollection and reporting on the WEPs.

ACKNOWLEDGEMENTS:
This guidance note was prepared by the United Nations Entity for Gender Equality and the Empowerment of Women (UN Women)
as part of the WE EMPOWER – G7 programme funded by the European Union and jointly implemented with the International
Labour Organization. The brief was led by Diana Rañola with substantive contributions from Anna Fälth, Diana Rusu, Elysha
Enos, Meral Guzel, Nancy Mitchell, Stephanie Dei, Stephenie Foster of UN Women, and Rudaba Nasir of IFC.
DISCLAIMER:
This guidance note was produced with the financial support of the European Union. Its contents are the sole responsibility of
the authors and do not necessarily reflect the views of the European Union, the United Nations and their Member States.
Edit: Proseworks
Graphic / Editorial Design: Oliver Gantner

10weps.org@WEPrinciples
empowerwomen.org@Empower_Women

Funded by:

Principle 1

Establish high-level corporate leadershipfor gender equality.

Principle 2

Treat all women and men fairly at work– respect andsupport human rights and nondiscrimination.

Principle 3

Ensure the health, safety and well-being of
all women and men workers.

Principle 4

Promote education, training and professional
development for women.

Principle 5

Implement enterprise development, supply chain
and marketing practices that empower women.

Principle 6

Promote equality through community initiatives
and advocacy.

Principle 7

Measure and publicly report on progressto achieve gender equality.

Produced by:

In support of: