Course for Trainers

  • Module 1: Introductions, objectives and expectations

    Module Objectives: This module is intended to set the stage for Part I of the training course by getting to know one another, introducing the workshop objectives, expressing expectations and agreeing on ground rules. By the end of the module, the participants will be able to: • understand the training objectives • know one another better • share expectations and agree on ground rules for the training Module overview: This is a trainer-led activity with extensive interaction. Module duration: 1 hour Content: 1.1 Welcoming by trainer: introductions by participants; formulating expectations; establishing ground rules; presentation of workshop objectives and timetable

  • Module 2: Understanding Non-financial information reporting (NFIR)

    Module Objectives: The purpose of this module is to introduce participants to the topic of NFIR by providing information on the legal background and reporting requirements, the key concepts and reporting frameworks. By the end of the module, the participants will be able to: • understand the background on Directive 2014/95/EU, its scope, content and reporting requirements • identify and describe possible impacts of NFIR • understand key concepts in NFIR such as materiality, stakeholder and KPI • understand different reporting standards and its structure and hierarchy • understand GRI as the main voluntary standard Module overview: This is a highly participatory module that consists of three units and involves lecture presentations, small group exercises, brainstorming and discussions. Module duration: 3 hours 30 min Content: 2.1 The NFIR Directive: Directive 2014/95/EU: background, scope, content and reporting requirements; group exercise to identify possible impacts by using four scenarios 2.2 Key concepts and definitions in NFIR: reporting principles (materiality, stakeholder, KPI); group exercises to elaborate definitions / explanations for key concepts 2.3 Reporting frameworks and standards: group exercise to establish hierarchy of reporting frameworks; structure and content of reporting frameworks; GRI as main reporting framework; examples of reports

  • Module 3: Role of Workers' Representatives in CSR and NFIR

    Module Objectives: The purpose of this module is to illustrate contacts points with NFIR and possible practical value of NFIR by identifying relevant content for WRs and showing best practice examples. By the end of the module, the participants will: • be able to identify contact points between NFIR and their fields of work • be motivated to get involved with NFIR Module overview: This is a trainer led module that consists of two determined units and one optional unit. It involves lecture presentations, sharing of opinions / experiences and discussions. Module duration: 1 hour; 1 hour 30 min with optional unit 3.3 Content: 3.1 Involvement of WRs in CSR – motivation and objectives: relevance of CSR and NFIR from WR perspective; best-practice examples of involvement of WRs and TU 3.2 Identifying possible practical value of NFIR for WRs: relevant content of NFIR for WR work; country specifics; country specific content Optional: 3.3 Best-practice examples for dialogue and participation in NFIR: best-practice examples presented by participants

  • Module 4: Analysis methods and tools

    Module Objectives: The purpose of this module is to introduce participants to analysis methods of NFIR by giving an overview of a set of methods and an interactive introduction to the CENOFIA analysis tool. By the end of the module, the participants will: • be equipped with a set of different analysis methods for different analysis purposes • understand the technical functioning of the CENOFIA analysis tool • understand the possibilities and limitations of the CENOFIA analysis tool • have carried out a first analysis with the CENOFIA analysis tool • have reflected on and evaluated their first analysis results Module overview: This is a highly participatory module that consists of five units and involves interactive lecture presentations / demonstrations, (group) exercises and discussions. Module duration: 4 hours Content: 4.1 General overview of analysis methods: examples of analysis methods; aims and purposes 4.2 Introducing the CENOFIA analysis tool: structure and technical handling; possibilities and limits 4.3 Working with the CENOFIA analysis tool: assessment of different aspects (company profile, report profile, reporting process, etc.) in groups 4.4 Reflection and evaluation of group exercise: outcome of analysis, questions and answers, discussion

  • Module 5: Indroducing project work

    Module Objectives: The purpose of this module is to enable participants to carry out a NFIR analysis in form of a group project in-between the two training blocks and to get them started with their work. By the end of the module, the participants will: • be able to understand the project tasks that they have to carry out • have formed groups and selected a report for analysis • have established a structure, targets and rules for their project work • have started on their project work Module overview: This is a highly participatory module that consists of four units and involves interactive presentations, group exercises and discussions. Module duration: 3 hours 30 min Content: 5.1 Explanation and preparation of project work: tasks; formation of project groups; research on and election of report(s) for analysis work 5.2 Creating a structure for project work: setting targets for analysis; division of labour; timeframe and means for communication; team agreements 5.3 Starting project work: analysis of one aspect selected by groups 5.4 Reflection on analysis work: first impressions and results from analysis work; questions and problems

  • Module 6: Evaluation and closing of training course Part I

    Module Objectives: This module is intended to allow participants to asses if their expectations from the beginning of the course had been met and to assist trainers to understand what did and did not work and offer insights for improvement. Furthermore, it is intended to give an outlook on Part II of the training course. By the end of the module, the participants will be able to: • give feedback on the training by discussing its overall strengths and weaknesses and facilitation • identify improvements for future trainings • understand what to expect in Part II of the training course Trainers will have received feedback on the following topics: • usefulness of course • support provided during the training • implementation and logistics of the course Module overview: This is a trainer-led module that involves a feedback round. Module duration: 1 hours Content: 6.1 Reflection and evaluation: feedback from participants; comparison of expectations from Day 1 6.2 Outlook on training course Part II: content, objectives and logistics

  • Module 7: Welcome, objectives and activation of participants

    Module Objectives: This module is intended to set the stage for Part II of the workshop by introducing the agenda, timeframe and logistics as well as getting participants activated. By the end of the module, the participants will be able to: • understand the training objectives • share expectations Module overview: This is a trainer-led activity with interaction Module duration: 45 min Content: 7.1 Welcoming remarks and agenda: welcoming back participants; workshop objectives and timetable; warming up game

  • Module 8: Presentation of project results and awareness for challenges in the analysis work

    Module Objectives: This module is intended to give participants the opportunity to present and discuss their project work results. It also provides an overview of the challenges most likely encountered during the analysis work and enables the participants to question reporting methodologies and processes. By the end of the module, the participants will be able to: • reflect on their own analysis work • understand the most common shortcomings in NFIR • critically question reporting methodologies / processes and impact assessment • understand how do use shortcomings as entry points for negotiation • achieve transparency and accountability / comprehensibility when working with the CENOFIA analysis tool Module overview: This is a highly participatory module that consists of two units and involves presentations by the participants / trainers and discussions. Module duration: 2 hours Content: 8.1 Presentation of project work results: group presentations of findings as well as problems encountered during analysis work; questions and answers; group discussion 8.2 Identifying challenges in the analysis process: Examples of processes for materiality analysis and stakeholder engagement; questions for critically assessing materiality analysis and stakeholder engagement processes as well as impact assessment; advice on how to answer unclear questions when working with the CENOFIA analysis tool; group discussion

  • Module 9: Application of key concepts in NFIR

    Module Objectives: This module is intended to build up on the content delivered in Module 2 and Module 4 by providing in-depth information on NFIR key concepts and making the participants carry out different assessment exercises. By the end of the module, the participants will: • have acquired a deeper understanding of NFIR key concepts and analysis methods • understand the 30 most relevant KPI for WRs • have carried out the analysis of one selected KPI • have carried out a materiality and consistency assessment and learned how to detect contradicting information in a NFIR Module overview: This is a highly participatory module that consists of three units and involves lecture presentations, small group exercises, brainstorming and discussions. Module duration: 4 hours 45 min Content: 9.1 CENOFIA’s 30 KPIs: presentation of KPIs relevant for WR work; KPI assessment 9.2 Materiality and Completeness assessment in NFIR: presentation; group exercise: assessment of a materiality process 9.3 Consistency assessment in NFIR: presentation; group exercise: consistency assessment

  • Module 10: Writing a social report

    Module Objectives: This module is intended to teach participants how to write an objective and critical social report by sensitizing for obstacles and introducing them to argumentation theory. It is mainly an interactive learning module based on writing assignments. By the end of the module, the participants will be able to: • understand basic structure of a social report • transfer results from analysis tool into a working document • sensitized with regards to descriptive and prescriptive language • formulate a stringent line of argumentation Module overview: This is a highly participatory module that consists of five units and involves interactive lecture presentations / demonstrations and group writing assignments and discussions. Module duration: 4 hours 45 min Content: 10.1 Basic content and structure of a social report on NFIR: purpose and content of social report; key questions; proposal for structure 10.2 Transferring results from CENOFIA analysis tool: templates and routines for data transfer 10.3 Social report writing exercise: writing assignment in tandems / groups based on project work findings 10.4 Sensitizing for obstacles: presentation of results from writing assignment; descriptive vs. prescriptive language; examples; reflection of writing assignment 10.5 Argumentation training: introduction to argumentation theory; examples of logical fallacies; chain of argumentation; writing assignment

  • Module 11: Scope of application of NFIR analysis work (social report)

    Module Objectives: The purpose of this module is to show participants means and strategies to disseminate analysis results in form of a social report to possible target groups. By the end of the module, the participants will be able to: • understand how a social report can be used for dissemination of analysis results • identify possible target groups • define contents and channels for dissemination • present a dissemination strategy / communication plan Module overview: This is a highly participatory module that consists of two units and involves interactive lecture presentations and group assignments. Module duration: 1 hour 30 min Content: 11.1 Dissemination of social reports: best-practice examples on company and sectoral level 11.1 Strategies for dissemination: identifying target groups; developing a communication plan

  • Module 12: Continuation of NFIR analysis work

    Module Objectives: This module is intended to introduce participants to the CENOFIA Online Learning Platform, its features and materials. By the end of the module, the participants will be able to: • understand the structure, purpose and handling of the CENOFIA Online Learning Platform • know how to continue NFIR analysis beyond the training course • where to find materials from the training course and further information on NFIR Module overview: This module involves a demonstration of the internet-based CENOFIA Learning Platform Module duration: 30 min Content: 12.1 Introduction to CENOFIA Online Learning Platform: demonstration of library, training room and download section of the CENOFIA Online Learning Platform

  • Module 13: Evaluation and Closing

    Module Objectives: The purpose of this module is to give participants the chance to evaluate both parts of the training course and to celebrate the successful completion of the training and recognize each participant by awarding individual completion certificates. By the end of the module, the participants will be able to: • give feedback on the training by discussing its overall strengths and weaknesses and facilitation • identify improvements for future trainings Trainers will have received feedback on the following topics: • usefulness of course • support provided during the training • implementation and logistics of the course Module overview: This is a trainer-led module that involves a feedback round (written and verbal) Module duration: 45 min Content: 13.1 Evaluation and Closing: feedback sheets; awarding of certificates; seeing off participants

Course for Trainers

8.2 Identifying challenges in the analysis process

Materials:

  • PowerPoint presentation “Challenges in NFIR analysis process”
  • laptop and projector
  • internet

Process:

STEP 1: Present the PowerPoint slides for unit 8.2 “Challenges in NFIR analysis process” (30 min)

  1. Start the PowerPoint slides, stressing that the following presentation will concentrate on only a few, however the fundamental assessment challenges in the analysis of NFIR. A more detailed and elaborated list can be found in the participant materials.
  2. Begin with “materiality” and a consistency check, stressing 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.
  1. Continue with the process of carrying out the materiality analysis and the example of Deutsche Telekom AG, then go to the GeSi web page, stressing 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.

  1. Conclude with the remarks that this short research provides enough ground to question the whole process of DT AG’s materiality analysis.
  2. Continue with the slides on Stakeholder engagement and Impact assessment.
  3. Stress that the last point How to make a definite statement mainly refers to working with the analysis tool, but that it can generally be applied to every kind of analysis work.
  4. Conclude the presentation with summarizing the most important points and allow participants to ask questions.

STEP 2: Group discussion (30 min)

  1. Discuss the aforementioned subjects (materiality analysis, stakeholder engagement, impact assessment and decision-making in analysis tool) in the context of the group project work:
  • What were their experiences regarding those four subjects?
  • Can they name examples? Maybe also examples, where companies did a good job?

 

Notes to trainers:

  • Before you start the presentation, make sure the hyperlink to the GeSi web page is working.
  • When reading out the example from Deutsche Telekom AG, point out that the highlighting of some words was done for this purpose.
  • When speaking about Stakeholder engagement and Impact assessment, try to include some examples from other reports you know.
  • Optionally find a positive example, where companies did a good job in their reporting to show that it is possible and point out that maybe it only requires someone to show them where and what they need to improve.

 

Presentation Unit 8.2 Challenges in NFIR analysis process

Participant Material Unit 8.2_Assessment problems in NFIR analysis

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