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.
8.2 Identifying challenges in the analysis process
STEP 1: Presentation Unit 8.2_Challenges in NFIR analysis process”
The presentation for unit 8.2 provides an overview of the challenges most likely encountered during the analysis work and enables learners to question reporting methodologies and processes.
It is especially important to stress, that:
- the presentation concentrates on only a few, however the fundamental assessment challenges in the analysis of NFIR.
- a more detailed and elaborated list can be found in “Participant Material Unit 8.2_Assessment problems in NFIR analysis”
Accompanying notes for the presentation:
- When you look at materiality and a consistency check, it is important keep in mind that:
- sometimes a company identifies a topic as material in their materiality analysis, but no further reference can be found in the rest of the report.
- if a company reports according to GRI, sometimes they only cover certain aspects belonging to one indicator, but not all.
- In the presented example, a company has stated that GRI indicator 405 (Diversity and Equal Opportunity) is material to them. However, in the report only information with regard to 405-1 can be found. 405-2 has been omitted.
- Continue with the process of carrying out the materiality analysis and the example of Deutsche Telekom AG, and go to the GeSi web page. Note that:
- the first impression is that of a reputable and high-quality initiative
- when you look up the GeSi team and read more about their Managing Director Luis Neves, you can find the following information:
“In May 2004 Luis Neves joined Deutsche Telekom as a Senior Manager in the Corporate Sustainability and Citizenship Department. In May 2008 he was appointed Head of Sustainable Development and Environment at Deutsche Telekom Corporate Responsibility and as from December 1st 2008 he was assigned to the position of Vice President Corporate Responsibility. Effective February 2012 he was appointed to the position of Group Climate Change and Sustainability Officer.”
- When you search for a description how the methodology works, you will find none. For this you would have to become a member
“Membership of GeSI is open to any company or organisation which, as a principal part of its business, provides a service for the point to point transmission of voice, data or moving images over a fixed, Internet, mobile or personal communication network, or is a supplier of equipment which is an integral component of the communication network infrastructure. The membership fee is USD 30,000 per annum.”
- This short research provides enough ground to question the whole process of DT AG’s materiality analysis.
- With regard to the point “How to make a definite statement”, keep in mind that it mainly refers to working with the analysis tool, but it generally can be applied to every kind of analysis work.
Materials for unit 8.2: