Course for Analysts

Course for Analysts

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

Presentation Unit 2.2 Key concepts and definitions in NFIR

Trainer Notes Unit 2.2_Key concepts and definitions in NFIR

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