-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
2.3 NFIR Frameworks and Standards
Video Tutorial: Frameworks and Standards in Non-financial Information Reporting – Definitions, Hierrachy and Intersection
Please accept YouTube cookies to play this video. By accepting you will be accessing content from YouTube, a service provided by an external third party.
If you accept this notice, your choice will be saved and the page will refresh.
Video Tutorial: Frameworks and Standards in Non-financial Information Reporting -Types of Reports, Reporting Frameworks and GRI
Please accept YouTube cookies to play this video. By accepting you will be accessing content from YouTube, a service provided by an external third party.
If you accept this notice, your choice will be saved and the page will refresh.
STEP 1: “Material for group exercise Unit 2.3: “Context and Hierarchy of reporting frameworks”
The exercise for unit 2.3 is a brainstorming / guessing game, intended to categorize reporting standards, entirely based on its titles.
1. Establish a hierarchy for the categories: “Reporting Frameworks”, “Operating Standards” and “Political Agenda”.
2. Assign each of following nine disclosure standards to one of the three catagories:
“Sustainable Development Goals”, “OHSAS 18.000”, “SA 8.000”, “German Sustainability Code”, “CSR Strategy EU”, “National Action Plans”, “UN Global Compact”, “ISO 14.001”, “Global Reporting Initiative”
STEP 2: “Presentation Unit 2.3 NFIR Frameworks and Standards”, “Video Tutorial: Frameworks and Standards in Non-financial Information Reporting – Definitions, Hierrachy and Intersection” and “Video Tutorial: Frameworks and Standards in Non-financial Information Reporting -Types of Reports, Reporting Frameworks and GRI”
The presentation and the corresponding video tutorials for unit 2.2 intend to give an overview of the different reporting standards, their structure and hierarchy with a particular focus on the Global Reporting Initiative (GRI).
It is especially important to stress that:
- there is no universal textbook definition for reporting concepts and that the following definitions are not claiming to be complete by any means. Much more, they are supposed to help students to reflect the “reporting environment”.
- lines between some concepts are sometimes blurry, but that it is not important to find definite labels but to understand the purpose and function of the different concepts.
For the rest of the presentation, please refer to “Trainer Notes Unit 2.3_NFIR Frameworks and Standards”.
Materials for unit 2.3:
