Course for Analysts

Course for Analysts

2.3 NFIR Frameworks and Standards

Video Tutorial: Frameworks and Standards in Non-financial Information Reporting – Definitions, Hierrachy and Intersection

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Video Tutorial: Frameworks and Standards in Non-financial Information Reporting -Types of Reports, Reporting Frameworks and GRI

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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:

Presentation Unit 2.3 NFIR Frameworks and Standards

Trainer Notes Unit 2.3_NFIR Frameworks and Standards

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