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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.
3.2 Identifying potential practical value of NFIR for WRs
Video Tutorial: Potential Practical Value of Non-Financial Information Reporting – Relevance, Use Cases and Examples
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Video Tutorial: Potential Practical Value of Non-Financial Information Reporting – Defining Goals, Power Ressources and Typologies
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STEP 1: “ Presentation Unit 3.2_Potential Practical Use of NFIR”, “Video Tutorial: Potential Practical Value of Non-Financial Information Reporting – Relevance, Use Cases and Examples” and “Video Tutorial: Potential Practical Value of Non-Financial Information Reporting – Defining Goals, Power Ressources and Typologies”
The presentation and the corresponding video tutorials for unit 3.2 intend to identify relevant content of NFIR for workers’ representative’s work.
It is especially important to stress that:
- Examples from countries with a longer history of NFIR show that there is a steep learning curve for companies in the first years. For TU and WR that are involved at this early stage chances are higher to have a lasting impact on NFIR.
- However, in contrast to this, the quality of reports may not be satisfying at this time and the data they provide not precise and rich enough to work with, therefore not necessarily generating immediate benefits on the information side.
- During this stage the main objectives of TU and WR should be gaining recognition as well informed stakeholders, shaping the overall reporting processes as well as improving the NFIR quality.
Please note:
- This unit might not satisfy the expectations of those who thought NFIR will provide them with information and data that is all new and to which they did not have any access yet. However, the main objective of this unit is to make learners understand that NFIR should be seen foremost as a mean of establishing or improving social dialogue. Especially at the very beginning of the reporting, the actual informational content plays only a minor role.
- It is important to understand that NFIR offers the chance to face the company’s management at eye level as a well-informed expert.
Material for unit 3.2:
