The Independent Special Commission (ISC) was appointed by the SOS Children's Villages International Senate on 1 October 2021. The ISC investigates and analyses the most serious allegations of abuse, failures and other wrongdoing arising from the work of SOS Children’s Villages worldwide (including child abuse, gender-based violence, including sexual exploitation and abuse, physical harm, safeguarding failures, retaliation and serious financial wrongdoing), including the conduct of SOS Children's Villages safeguarding investigation and oversight functions.