El concepto de renta empresarial en la legislación peruana

Kellogg follows existing internal Worldwide Marketing and Communication Guidelines, which reflect the company’s commitment to fair and responsible advertising and govern the global marketing efforts to consumers, including children. The actions Kellogg Company is taking build on these Marketing Guidelines, which already include principles such as:

• No advertising to children under 6

• Promoting appropriate levels of consumption • Portraying safe activity, exercise

Now Kellogg is enhancing the Guidelines to reflect its new commitments, including:

• Advertising on TV, print, radio and third-party Internet media directed primarily to children under 12 only products that meet the Nutrient Criteria.

• Making content changes on all child-directed Web sites, including session time limits, limits on interactive games/activities based on the Nutrient Criteria and incorporating healthy lifestyle messaging.

• Limiting licensed character use in ads, Web sites, food forms and on front-of-pack for foods that do not meet the Nutrient Criteria.

• No product placement in any medium designed to appeal to children under 12.

• Using celebrity spokespersons, viral marketing, branded

toys and games directed to children under 12 only if the product meets the Nutrient Criteria.

• Not advertising to children in elementary and preschool settings.

The Nutrient Criteria-based marketing initiative is consistent with our 100-year heritage. It further

strengthens our commitment to helping consumers make informed food choices and sets a new standard of responsibility.

Kellogg Company actively funds and partners with organizations, health agencies and governments around the world to communicate the importance of a balanced diet and physical activity.

The Nutrient Criteria will also guide targeted future innovation and product development. Over time, Kellogg Company will work toward providing consumers even more product choices with enhanced nutritional value, as well as continuing to emphasize nutrition and healthy lifestyles in its marketing to children.

Kellogg is a founding member of the Children’s Food and Beverage Advertising Initiative in the U.S. and the Advertising Standards of Canada and Concerned Children's Advertisers in Canada. Many of the commitments above will also be expressed as part of those programs.”

Nestle

This information is available on Nestle’s website14_.

“Responsible advertising to children has always been part of Nestlé's Consumer Communication Principles.

They are aimed at encouraging moderation, healthy dietary habits and physical activity without undermining the authority of parents or creating unrealistic

expectations of popularity or success. They also ensure that we do not create difficulty in distinguishing real from imaginary or create a sense of urgency.

In light of the rising concerns about child obesity, Nestlé strengthened its Principles in July 2007 by adding two important provisions:

• no advertising or marketing activity is to be directed at children under 6 years

• advertising for children from 6 to 12 years must be restricted to products with a nutritional profile that helps children achieve a healthy balanced diet, including clear limits for such ingredients as sugar, salt and fat.

32 What the companies say

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These will be fully implemented in all countries by the end of 2008 and subject to monitoring.

The Consumer Communications Principles are required reference points for all marketing staff and advertising agencies globally, and must be used when developing our consumer communication. All marketing campaigns are reviewed and are checked through an internal monitoring process in each market to ensure compliance with the Principles.

Additionally, Nestlé participates in industry initiatives aimed at furthering responsible advertising. These include the pledges discussed below and a Europe-wide initiative, started in 2005, which assesses companies’ compliance with industry-wide Codes of Conduct for Food and Beverages Marketing Communications. This has provided a useful tool for Nestlé to receive feedback on its

advertising and maintain high standards of compliance.”

CI believes that many parents will be shocked by the results of this survey given the healthy image that breakfast cereals have long held – and rightly so. In countries around the world breakfast cereals that are heavily promoted to children contain levels of added sugar and salt that are shockingly high.

This study has revealed that some breakfast cereals promoted to children contain more sugar than an iced doughnut. But added sugar is not the only concern; in an effort to reduce added sugar, companies have added unacceptable levels of salt. Some products were found to be a salty as seawater.

Claims that high sugar or salt levels are in some way a response to ‘cultural tastes’ have also been disproved by this report. The study showed no pattern where by only high sugar or high salt products were sold in particular countries. Consumers in countries that had varieties with some of the highest sugar levels were also purchasing products with much lower levels; this demonstrates that there appears to be no cultural reason to prevent the introduction and promotion of healthier cereals for children.

Despite the unhealthy nature of these products Kellogg’s and Nestlé are using a wide range of marketing

techniques to make them as attractive as possible to children. From the cartoon characters, celebrities and film tie-ins on the packaging to the TV adverts and websites the companies are using every trick in the book. Some marketing also seeks to reassure parents by extolling the nutritional virtues of the product or portraying images of happy family life.

Kellogg’s and Nestlé were even found wanting in the nutritional labelling that they provide on their packages.

Serving sizes varied and often underestimated how much of a product a consumer actually eats. Milk of varying quantities and types was sometimes included in the measurement. A percentage of GDA was also used in some cases, although this has sometimes been criticised as being difficult for consumers to understand.

CI expects all food companies to provide clear nutritional labelling on packaging, such as high, medium and low colour coded criteria per 100g.