During emergencies, financial contributions and contributions in-kind from the private sector can help address identified needs for funds or specific goods and services for children. However, it remains important that any engagement with business in this context is aligned with UNICEF programme priorities. Responding to requests for guidance, UNICEF has developed the attached guidance on financial contributions and contributions in kind from food and beverage companies. It describes the context, provides recommendations to mitigate risks, and sets out the steps for implementation.