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.
9.1 CENOFIA’s 30 KPIs
Unit 9.1 intends to present the 30 most relevant Key performance indicators (KPIs) from the point of view of workers’ representatives (WR).
STEP 1: “Group exercise I Unit 9.1_CENOFIA’s 30 KPIs”
This exercise is intended to brainstorm about the relevance of single KPIs
- Open “Material Group exercise I Unit 9.1_CENOFIA’s 30 KPIs. You find 30 KPIs, devided into groups of 5.
- Consider the relevance of each KPI from a WR perspective and decide on the two most relevant ones from each group.
- Try to complete the task in 40 minutes.
STEP 2: Presentation Unit 9.1 “CENOFIA’s 30 KPIs” based on the Excel list “Participant Material Unit 9.3_CENOFIAs 30 KPIs”
The presentation for unit 9.1 followes two objectives:
- Understand the importance and usefulness of the information contained in a NFIR from a union and social perspective. (How can WRs use it for their union actions?)
- Explain and justify which are the KPIs more relevant from a WRs / union perspective.
It is especially important to stress that:
- the GRI 100 disclosure standards are considered universal, meaning that they apply to every organization who reports according to GRI. Reasons for omission are only permitted for a few disclosures within this set. (With regard to our selection of 102 disclosures only for 102-38.)
- the GRI disclosure standards 200, 300 and 400 are topic specific, meaning that in addition to GRI 100, organizations choose those indicators that are necessary in order to report about their material topics.
- KPIs concerning the supply chain are relevant, because problems in the supply chain can generate direct repercussions on employment in the mother company.
STEP 3: “Group exercise II Unit 9.1_KPI analysis” (1 h)
This exercise is intended to introduce learners to the in-depth analysis of single KPI
- Open “Material for Group exercise II Unit 9.1_KPI analysis”
- Choose one KPI and the corresponding working sheets.
- Analyze the KPI according to the questions provide.
- Try to complete the task in 40 minutes for each KPI chosen for analysis.
- The working sheets consists of analysis questions for every KPI that is included in the CENOFIA Analysis Tool.
- Learners are encouraged to research and select KPIs from other NFIR that they want to analyze.
- If you do not have the time to research NFIRs, the “Material for Group exercise II Unit 9.1_KPI analysis” provides some KPI examples to start with. (Intesa SanPaolo 2017: 108-2 Employees p. 145-147 and p. 165; 102-41 Collective Bargaining p. 155; 403-2 Occupational Health and Safety p. 157-160; 405-2 Equal Remuneration p. 151)
Materials for unit 9.1: