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

2.1 The NFIR Directive

Video Tutorial : Understanding Directive 2014/95/EU on Non-financial Information Reporting

Please accept YouTube cookies to play this video. By accepting you will be accessing content from YouTube, a service provided by an external third party.

YouTube privacy policy

If you accept this notice, your choice will be saved and the page will refresh.

 

Materials:

  • PowerPoint presentation “The NFIR Directive”
  • PowerPoint Slide “Group exercise Unit 2.1_Impact assessment”
  • copies of “Exercise 1_Four NFIR Scenarios”
  • flipchart(s) and flipchart sheets
  • markers

Process:

STEP 1: Present the PowerPoint slides for unit 2.1 “The NFIR Directive” (20 min)

  1. Present the PowerPoint slides, stressing that:
  • by limiting the scope to public-interest entities (i.e. listed entities and financial institutions), the Directive excludes a majority of large companies from any reporting obligations, among them globally operating companies such as the Schwarz Group (LIDL), ALDI or Bosch.
  • “safe harbour” and “comply or explain” provisions further limit the reporting obligations
  • the Directive does not stipulate a binding reporting framework
  • the Directive only asks auditors to check whether a non-financial statement was provided, not to check if the provided information is correct
  1. Encourage participants to ask questions and clarify any problems of understanding before you continue with the exercise.

STEP 2: Group exercise unit 2.1: scenarios for impact assessment (70 min)

  1. Present the PowerPoint slide “Group exercise Unit 2.1_Impact assessment” and explain the task.
  2. Form four groups, hand out one scenario to each group and let everyone read it (5 min). Distribute one flipchart sheet and markers to each group.
  3. Let the groups discuss and write down their answers on the flipchart sheet (45 min). Make sure to approach each group offering support and giving clues to help them with the questions. Give groups a note 5 min before the time is up.
  4. Give every group 5 min to present their group results. Allow the rest of the participants to ask questions or comment on the presented scenario.
  5. Complete this unit by telling the participants that all scenarios can be found in the participant materials.

Notes to trainers:

  • Prepare enough copies of every scenario so that each participant in the group has his or her own copy to read and work on.
  • Participants who had never worked with scenario building or NFIR before might be overwhelmed by the information each scenario contains. Help them by pointing them in the directions of one or two characteristics / challenges.

 

Presentation Unit 2.1 The NFIR Directive

Group exercise Unit 2.1_Impact assessment

Material for Group exercise Unit 2.1_Impact assessment

Participant Material Unit 2.1_Four NFIR Scenarios

This website uses cookies. If you continue to use the website, we assume your consent.