Question

what is the theme of the emperors clothing?

Answer 1

little kids are too inocent and they are very truthful

Answer 2

Think about it: the emperor is talked into believing that he is wearing clothes because he is attracted to the idea of having something that nobody else has, of being superior through this new invisible thread or whatever it is (haven't read it in a while), and nobody tells him but the children because he is the emperor and what he says goes. So it's about power--about what it does to the people who have it, and the people who accept it no matter what. The children, indeed, are yet uncorrupted by ultimate power.