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NFIR Analysis Methods: Assessing Consistency, Completeness, and Performance

This general overview explores various NFIR analysis methods to evaluate the consistency, completeness, and performance of reports. It covers aspects such as scope analysis, time comparison, company comparison, KPI analysis, and insider insights.

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NFIR Analysis Methods: Assessing Consistency, Completeness, and Performance

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  1. Unit 4.1 General Overviewof NFIR analysismethods Unit 4.1 The General Overview of NFIR analysis methods

  2. Consistencyassessment Main question: Howconsistentisthereport in itself? consistent 1. uniform andunchanging 2. logicalandwithoutcontradictions qualityofpresentationqualityof information inconsistencyleadsto: disorientationanddoubtaboutvalidiy ineffectivenessof information Unit 4.1 The General Overview of NFIR analysis methods

  3. Scopeanalysis Main question: Whatiscoveredbythereport?  scope = The extent of the area or subject matter that something deals with or to which it is relevant. • Whichcompanies, subsidiaries, unitsareincluded? • Whichcountry / regionsareincluded? • Isthesupplychainincluded? Unit 4.1 The General Overview of NFIR analysis methods

  4. Completenessassessment • Main question: Howcompleteisthereport?  relatestothechosenreportingframework GRI definitionofcompleteness: “The report should include coverage of material Aspects and their Boundaries, sufficient to reflect significant economic, environmental and social impacts, and to enable stakeholders to assess the organization’s performance in the reporting period.” • Doesthereportprovidethis information? • Doesitcover all aspects with regardtotherequirementssetbythechosenreportingframework Unit 4.1 The General Overview of NFIR analysis methods

  5. Time comparison Main question: Howdid a reportofonecompanydevelopover time?  comparisonofreportingfieldsandreportingcontentover time • Hasthereportingimproved with regardtoprevious quantitative and qualitative deficits (e.g. missingreportingaspects, internal consistency)? • Are reportingaspectsmissingcomparedtopreviousyearsanddoesthereportprovide an explanationwhy? • Doesthe information reflectdevelopmentsofcompanypolicies? • Howdid KPI develop (eg. employmentortrainingquota)? Unit 4.1 The General Overview of NFIR analysis methods

  6. Company comparison Main question: Howistheperformanceofonecompanycomparedtoothers?  Sectoralanalysisofdatatocompare • whetherthestructure, preparationandqualityofthereportdifferfromonecompanytoothers in the same sector.  formal evaluation) • theperformanceofonecompanytoanother in the same sectorwith regardtocompanypoliciesand KPI.  peerevaluation) Unit 4.1 The General Overview of NFIR analysis methods

  7. KPI analysis Main question: Howisthecompany‘sperformance in selctedareas? • qualitative examinationofcontentprovidedforspecific KPI • Whatdefinitionfor KPI isapplied? • Are all aspectsofone KPI covered with regardtotherequirementsofthechosenreportingframework? • Are targetsmentionedfor KPI? • How do KPI delevopover time? Unit 4.1 The General Overview of NFIR analysis methods

  8. Insider‘spointofview • This methoddifferssignificantlyfrom all othermethodsbecauseitpresupposesspecialaccessto information. • Insiders canbe (European) workers‘ representativesortradeunionmembersthatpossess information beyondwhatispubliclyavailable. • Itcanonlybedone in additiontotheaforementinedmethods. • Therefore, itratherconstitutesas a commentthan an analysis. Doesthereportcontradict information thatareavailabetoyouthoughotherchannelsofsocialdialogue? Doesthereportomittopicsoraspectsthatyouconsider relevant with regardtothecompany‘sdepictionof ist impacts, materialityanalysis, companypoliciesor KPIs? Unit 4.1 The General Overview of NFIR analysis methods

  9. Applicationofmethods • Whichofthepresentedmethodsareusedfortheanalysisdepends on thepurposeoftheanalysis • Methods are not clearlydistinguishablefromeachother (overlappingcontent) • e.g. scopeanalysisandcompletenessassessment; consistencyassessmentand KPI analysis; companycomparisonand KPI analysis, etc. • Applicationofmethods also depends on levelofexperienceand personal interest in specific information Unit 4.1 The General Overview of NFIR analysis methods

  10. Purposeofanalysis • Improving qualityoffuturereporting • Consistencyassessment • Completenessassessment • KPI analysis • Time comparison • Insider‘spointofview • Gaining specificinormation on companyperformance • Scopeanalysis • Completenessanalysis • KPI analysis • Insider‘spointofview • Comparing information in a corporatesector • KPI analysis • Company comparison Unit 4.1 The General Overview of NFIR analysis methods

  11. 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. Unit 4.1 The General Overview of NFIR analysis methods

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