This report focus on ways to improve the international community’s response to the sexual exploitation and abuse of children by aid workers, peace keepers and others acting on their behalf in emergencies. Every instance of such abuse is a gross violation of children’s rights and a betrayal of the core principles of humanitarian action. This report draws particular attention to the problem of the under-reporting of such abuse and addresses a range of related issues. It is not a detailed technical document, but aims to bring new evidence into discussions among policy-makers, politicians and those grappling at the local level with the obstacles to effective action. Our research suggests that significant levels of abuse of boys and girls continue in emergencies, with much of it going unreported.The victims include orphans, children separated from their parents and families, and children in families dependent on humanitarian assistance.The existence of this problem has been widely known since 2002 and various positive steps have begun to be taken to eliminate it.A high level conference in New York in December 2006, attended by the UN Secretary General, reaffirmed the commitment of UN agencies and other international actors to vigorous action.