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Unit 3.2 Practical Use of NFIR

Unit 3.2 Practical Use of NFIR. Perspective of Workers ‘ R epresentatives and Trade Unions. Why is NFIR relevant for TU and WR ?. Non- financial Information Reporting (NFIR) includes K ey topics traditionally adressed by TU and WR Employment Collective Bargaining

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Unit 3.2 Practical Use of NFIR

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  1. Unit 3.2PracticalUseof NFIR PerspectiveofWorkers‘ Representativesand Trade Unions Module 3.2 Practical Use of NFIR

  2. Whyis NFIR relevant forTU and WR? Non-financial Information Reporting (NFIR) includes • Key topicstraditionallyadressedby TU and WR • Employment • Collective Bargaining • Remuneration • OccupationalHealthandSafety • Information by Gender andRegions • New topicsthatbecomeincreasinglyimportantfor TU and WR • CO2-Footprint • Energyand Ressource Consumption • TaxFootprint Module 3.2 Practical Use of NFIR

  3. Roleofworkersrepresentatives • Workers‘ representatives (WR) are not just ‚stakeholders‘, theyhave a uniquerole in thecontextof NFIR • Theyaretheelectedrepresentativesof all employees • ‚Toreportaboutemployeematterswithouttakingintoaccountthepositionsoftheirrepresentativesisundemocratic.‘ • WR aredriversofsocialinnovation -> Different frominvestors • WR knowthestructuresofcompaniesfrom an internal perspective -> Different fromNGOs • WR areleading a dialoguewith-> Different fromcustomers • WR havedetailedtechnicalknowledge in thecorebusiness -> Different frompolitics CENOFIA – Deutsche Multiplikatorenveranstaltung

  4. Whatcan TU and WR do? Twodimensionstolookat NFIR • Quality -> Reporting process • Content -> Resultsofreportingprocess Startingpoint • Understand NFIR Process Module 3.2 Practical Use of NFIR

  5. Relevanceof NFIR for TU andWR Hypothesis 1: Interpretative authorityoverthe NFIR processandoutcomehasthe potential to • shapepublicopinionanddiscourse • influencedecisionsofinvestorsandgovernments Module 3.2 Practical Use of NFIR

  6. Usecasesfor NFIR Hypothesis 2: Content from NFIR canhavepracticalvaluefor WR and TU • Establishdialoguewithmanagement • Extenddialoguewithmanagementtonewtopics • Gaininsightsintodata on keytopics • Gaininsightsintomanagementpolicies • Useinformation in preparationofnegotiations • Useinformationforcampaigns Module 3.2 Practical Use of NFIR

  7. Examples • Establishdialoguewithmanagersfromthe CSR-Department • Establishdialogue on energyefficiency • Preparenegotiationsforcollectivebargainingagreements • i.e. find numbersforgenderratios, atypicalemployment, etc • Usestatementsfromreports in staffmeetings • „Theyarewritingthat ‚…‘, but wearemaking a different experience in ourdailywork. This iswhywedemandthat ‚…‘.“ • „Management hasrepeatedlytoldusthatthesenumbers do not existforourbusinessunit. But in thisreporttheyshowthattheyhavethenumbersforthewholecompany. This meanstheyhavetoexistforourentityaswell.“ • (Branch-)Analysesfortradeunioncampaigns • i.e. remuneration, human rights in supplychains, etc • SocialPartner Audit • Commentedtradeunionanalysisof NFIR thatispublished CENOFIA – Deutsche Multiplikatorenveranstaltung

  8. Formulate individual goals Degreeofestablishedsocialdialogueandavailabilityofinformationis: • Country specific • Level specific (Local, National, European) • Company specific Start withanalysisofown initial situation • Dialoguepartners (top management, HR department, CSR department, etc) • Dialoguechannels (formal, informal) • Rights (EU, national, codetermination, formal, supporting, etc) • Ressources (power, information, expertise, externalsupport, etc) • Typologies Module 3.2 Practical Use of NFIR

  9. Power Ressources Economic-Structural Power Derivingfromposition in labourmarketandproductionprocess Organisational Power Membership strength, stabilityandvitalityofunionorganisation Torsten Müller and Hans-Wolfgang Platzer, The European tradeunionfederations: profilesand power resources – challengesandchanges in timesofcrisis, etui, 2018 Institutional Power Influence in institutionalarrangements Communicative Power Abilitytotakepart in publicdiscourses, toshapepublicopinionandforgeallianceswithotheractorsfromcivilsociety Module 3.2 Practical Use of NFIR

  10. Typologies Strong Cooperative Example: Company agreement on involvement in drafting non-financial report and consultation process; budget for external expertise to support ‘social partner audit’ Strong Confrontative Example: Inquiry of management based on ‘social partner audits’, publication of results and use in campaigning Weak vs. Strong WeakConfrontative Example: Publication of results from ‘social partner audit’ and use for campaigning with workforce and public WeakCooperative Example: Company agreement on information and consultation process before outside publication Confrontation vs. Cooperation Typologybased on Nienhüser (2005) Module 3.2 Practical Use of NFIR

  11. Prerequisitsforusecases • Knowledge aboutsubject-matter of NFIR • Knowledge aboutprocesses in NFIR • Clear definitionofaspiredrole in NFIR • ‚Uninvolved‘ critic • Explicit recognitionasstakeholder • Activeinvolvement • Detailedanalysisof (partsfrom) NFIR CENOFIA – Deutsche Multiplikatorenveranstaltung

  12. Reporting Process Strategic implications • Early involvementcanhavehigherimpact on NFIR • Steeplearningcurveforcompanies in thefirstyears • Quality ofreportsmay not besatisfying, because NFIR data not preciseandrich • No immediate benefits on theinformationside • Recognition aswellinformedstakeholders • Shape reportingprocessesofthecompanies • Improvethe NFIR quality Module 3.2 Practical Use of NFIR

  13. Reporting Process Practicalimplications • Definedesiredroleof TU and WR • Buildcapacities in particularreportingframeworksemployed • Focus on materialityassessmentandstakeholderinvolvement • Assesstheconsitencyofreportsfrom an insidersperspective • Useselectedexamplesfrom KPI ofinterest Module 3.2 Practical Use of NFIR

  14. Reporting Process Report Content • Materiality • Completeness • SustainabilityContext • Stakeholder Inclusiveness Report quality • Accuracy • Balance • Clarity • Comparability • Reliability • Timeliness -> Consistencyofreportingprocess Module 3.2 Practical Use of NFIR

  15. Content Strategic implications • Consitencybetweendataandpolicies • Consistencyofdataandpolicieswithinformationfromothersources (newspapers, NGOs, governmentauthorities,etc) • Combine andenrichwithinformationfromothersources (financialreports, ad hoc statements, etc) • Check againstlawsandregulations (EU, National) • i.e. OccupationalHealthandSafety • Look forconnectionstootherissues Module 3.2 Practical Use of NFIR

  16. Content Practicalimplications • 30 KPI CENOFIA • „Scan“ overreport • Start analysiswith 1-3 promising KPI • Organizeanalysisasproject • Division oflabour (committees, internal specialists) • Look forallies (NGOs, othertradeunions, consultants) • Existingtopic-specificanalyses • Division oflabour • i.e. goodcop – badcop, branchcomparisons, etc Module 3.2 Practical Use of NFIR

  17. The European Commission support for the production of this publication does not constitute an endorsement of the contents, which reflects the views only of the authors, and the Commission cannot be held responsible for any use, which may be made of the information contained therein. Module 3.2 Practical Use of NFIR

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