It's easy to blame the corporations using child labor for using child labor. However, while the practice is highly immoral in first world countries, it is not only legal, but acceptable in the parts of the world where the practice is done. The problem doesn't lie with the companies here; they are simply making the economically correct choice.
Personifying the company and blaming 'it' for current conditions doesn't help. The company, as an entity, will always steer toward the most profitable result, which is unavoidable. The problem lies more with the countries themselves that choose to allow it to happen. If child labor is no longer a legal profitable option, it will stop being taken.
Our United States labor laws were revised and tightened to eliminate child labor in the early 20th century. Since Nestle has a large market in the united States, it should strive to abide by these laws, even if its manufacturing is outsourced to third-world countries with fewer or no labor laws which protect children. Cheaper manufacturing should never trump ethics, especially within a rich corporation like Nestle.
I think that every company, world-wide, should be held accountable for using child labor, but especially those based in the United States. In a first world country, it is doubly important for companies, such as Nestle and other food companies, to only outsource work to places which do not employ children, and adhere to strict standards concerning the treatment of workers.
Nestle and other food companies should most certainly be held accountable for using child labor. Child labor laws started in the 1800s and began being federally regulated in 1938 through the Fair Labor Standards Act. No company, especially food companies since they are always looking for ways to increase their end profit regardless of hurting animals or children, should get away with using child labor.