Table A11.

Comparing “MA training and education” against the GRI disclosure requirements

Management approach (MA)CREDEMBPER
A. An explanation of how the organization manages the topic
B. A statement of the purpose of the MA (to avoid, mitigate, remediate negative impacts or to enhance positive impacts)
C. A description of the following if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
2018
A. Indirectly: information on the Advanced Skills Model
B. Indirectly. The company states that through its training it furthers the acquisition of skills and development of behaviour. It also states that the purpose of training can be to improve employee welfare
C.
i. not reported upon
ii. not reported upon
iii. not reported upon
iv. not reported upon
v. they report how much they spend in EUR on training
vi. not reported upon
vii. details on trainings and specific programs and projects provided
2018
A. Indirectly: information on the fact that the training was provided in accordance with the strategic guidelines of the business plan
Information on the fact that the Training Office identifies education and training requirements, that the analysis of the training needs then determines which trainings are offered and that colleagues then can choose their annual training programme which is then shared with the Head of the Organizational Unit to which they belong
Performance management process is clearly explained
B. Indirectly. The company states that through its training it intends to update the technical knowledge and develop the managerial skills of employees and to support change projects
C.
i. not reported upon
ii. not reported upon
iii. not reported upon in the text in which the MA disclosure is provided. Yet, in the objectives section they mention strengthening activities for the development of managerial skills as an objective
iv. not reported upon
v. not reported upon
vi. not reported upon
vii. details on trainings and specific programs and projects provided
Note on vii: text referring to 404–2 Programs for upgrading employees’ skills and transition assistance programmes is also part of the MA
 2019
Disclosure approach same as in 2018
2019
Disclosure approach same as in 2019 except for one minor change. In the objectives section they now mention the following objective “To Launch the “Exempla” management development/growth project: involving at least 45% of the female population”
2020
Disclosure approach same as in 2018 and 2019, impact of COVID-19 not discussed
2020
Disclosure approach same as in 2019
Source: Created by the authors

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