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Module 2: Understanding Non-financial information reporting (NFIR)
Module Objectives: This module provides information on the legal background and reporting requirements, the key concepts and reporting frameworks of NFIR.
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Module 3: Role of Workers' Representatives in CSR and NFIR
Module Objectives: This module illustrates contacts points with NFIR and possible practical value of NFIR by identifying relevant content for WRs and showing best practice examples.
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Module 4: Analysis methods and tools
Module Objectives: This module introduces to analysis methods of NFIR by giving an overview of a set of methods and applying the CENOFIA analysis tool.
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Module 8: Identifying challenges in the analysis process
Module Objectives: This module provides an overview of the challenges most likely encountered during the analysis work and enables the participants to question reporting methodologies and processes.
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Module 9: Application of key concepts in NFIR
Module Objectives: This module builds up on Module 2 and Module 4 by providing in-depth information on NFIR key concepts and carrying out different assessment exercises.
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Module 10: Writing a social report
Module Objectives: This module teaches how to write an objective and critical social report by sensitizing for obstacles and giving a short introduction to argumentation theory.
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Module 11: Scope of application of NFIR analysis work (social report)
Module Objectives: This module shows means and strategies to disseminate analysis results in form of a social report to possible target groups.
2.2 Key concepts and definitions in NFIR
Video Tutorial: Key Concepts – Materiality
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Video Tutorial: Key Concepts – Stakeholder
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STEP 1: “Material for group exercise Unit 2.2_Key concepts and definitions in NFIR”
The exercise for unit 2.2 is intended to independently elaborate shorts definitions for key concepts in NFIR.
Read the provided material and formulate a definition ( 1 – 2 sentences ) for each of the following key concepts:
- Materiality / material information
- Stakeholder
- Key performance indicator
- Value chain
STEP 2: “Presentation Unit 2.2 Key concepts and definitions in NFIR”, “Video Tutorial: Key Concepts – Materiality” and “Video Tutorial: Key Concepts – Stakeholder”
The presentation and the corresponding video tutorials for unit 2.2 explain key concepts in NFIR such as materiality, stakeholder and key performance indicator (KPI).
It is especially important to stress that:
- in order to understand NFIR it is important to first understand the difference between CRS and NFIR: whereas CSR represents a structural approach, NFIR constitutes a process, disclosing data and information related to that structural approach.
- when speaking about key concepts, we refer to those elements on which the non-financial information must be constructed and to which the non-financial information must respond.
For the rest of the presentation, please refer to “Trainer Notes Unit 2.2_Key concepts and definitions in NFIR”.
Materials for unit 2.2:
Material for Group exercise Unit 2.2_Key concepts and definitions in NFIR
