انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 403: Occupational Health and Safety·Disclosure GRI 403-1

Occupational health and safety management system

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

الوضع القانوني

GRI 403: Occupational Health and Safety 2018 remains applicable and is effective for reports or other materials published on or after 1 January 2021.

افتح المصدر الرسمي لـ Global Reporting Initiative ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-08-03
RK راجعه Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

المعيار

GRI 403: Occupational Health and Safety

Disclosure GRI 403-1 · 2018

ساري اعتبارًا من

2021-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-08-03

مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

لإعداد هذا الإفصاح
6LRA preparation fields 6ادعاءات للتحقق 6مجالات الأدلة

جوهر الإفصاح

Disclosure 403-1 requires an organisation to state whether it has implemented an occupational health and safety management system. An occupational health and safety management system is a set of interrelated or interacting elements used to establish an occupational health and safety policy and objectives and to achieve those objectives.

The organisation must state whether the system was implemented because of legal requirements and, if so, list those requirements. It must also state whether the system was implemented based on recognised risk management and/or management system standards or guidelines and, if so, list them. The organisation must describe the workers, activities and workplaces covered by the system and explain why any workers, activities or workplaces are not covered.

The organisation should determine and disclose the actual scope of the system. The disclosure does not permit the organisation to omit categories without explanation. It must identify all workers, activities and workplaces covered and explain every category that is not covered.

Relationship with GRI 403-8: Disclosure 403-1 describes whether an occupational health and safety management system has been implemented, the basis on which it was implemented, and the workers, activities and workplaces within its scope. Quantitative information on the number and percentage of workers covered by the system is reported separately under Disclosure 403-8.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
OHS management system implemented Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting ohs management system implemented. Occupational Health and Safety / People / Sustainability Reporting
Legal basis and listed requirements Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting legal basis and listed requirements. Occupational Health and Safety / People / Sustainability Reporting
Recognised standards or guidelines Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting recognised standards or guidelines. Occupational Health and Safety / People / Sustainability Reporting
Workers, activities and workplaces covered Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting workers, activities and workplaces covered. Occupational Health and Safety / People / Sustainability Reporting
Exclusions and reasons Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting exclusions and reasons. Occupational Health and Safety / People / Sustainability Reporting
Relationship with GRI 403-8 Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting relationship with gri 403-8. Occupational Health and Safety / People / Sustainability Reporting
＋ إظهار العناصر الفرعية لـ GRI 403-1 (قائمة عمل LRA)

كيفية إعداده

Disclosure 403-1 requires an organisation to state whether it has implemented an occupational health and safety management system. An occupational health and safety management system is a set of interrelated or interacting elements used to establish an occupational health and safety policy and objectives and to achieve those objectives.
Collect and reconcile the records for: OHS management system implemented; Legal basis and listed requirements; Recognised standards or guidelines; Workers, activities and workplaces covered; Exclusions and reasons; Relationship with GRI 403-8.
Apply Disclosure 403-1 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

اطلب البيانات

Request the disclosure evidence

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

Provide the reporting-period records and reconciliations for Disclosure 403-1: OHS management system implemented; Legal basis and listed requirements; Recognised standards or guidelines; Workers, activities and workplaces covered; Exclusions and reasons; Relationship with GRI 403-8. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

طلب أفضل

Provide the reporting-period records and reconciliations for Disclosure 403-1: OHS management system implemented; Legal basis and listed requirements; Recognised standards or guidelines; Workers, activities and workplaces covered; Exclusions and reasons; Relationship with GRI 403-8. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

Relationship with GRI 403-8: Disclosure 403-1 describes whether an occupational health and safety management system has been implemented, the basis on which it was implemented, and the workers, activities and workplaces within its scope. Quantitative information on the number and percentage of workers covered by the system is reported separately under Disclosure 403-8.

ملاحظة سياقية

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 403-1 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
OHS management system implemented is reported accurately and completely.The response omits, misclassifies or overstates ohs management system implemented.Approved source records, calculation files and review evidence supporting ohs management system implemented.
Legal basis and listed requirements is reported accurately and completely.The response omits, misclassifies or overstates legal basis and listed requirements.Approved source records, calculation files and review evidence supporting legal basis and listed requirements.
Recognised standards or guidelines is reported accurately and completely.The response omits, misclassifies or overstates recognised standards or guidelines.Approved source records, calculation files and review evidence supporting recognised standards or guidelines.
Workers, activities and workplaces covered is reported accurately and completely.The response omits, misclassifies or overstates workers, activities and workplaces covered.Approved source records, calculation files and review evidence supporting workers, activities and workplaces covered.
Exclusions and reasons is reported accurately and completely.The response omits, misclassifies or overstates exclusions and reasons.Approved source records, calculation files and review evidence supporting exclusions and reasons.
Relationship with GRI 403-8 is reported accurately and completely.The response omits, misclassifies or overstates relationship with gri 403-8.Approved source records, calculation files and review evidence supporting relationship with gri 403-8.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

Using internal or approximate wording in place of the defined GRI terms.
Changing the required reporting population or denominator without explanation.
Treating GRI recommendations or LRA preparation controls as mandatory disclosure requirements.
Leaving a reported field unsupported by traceable source evidence and review records.
✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ GRI 403-1؟ ما البيانات التي يلزم جمعها؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

GRI

GRI 403-1

ضمن GRI 403: Occupational Health and Safety

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Work-related ill health → بطاقةHazard identification, risk assessment, and incident investigation → بطاقةOccupational health services → بطاقةWorker participation, consultation, and communication on occupational health and safety → بطاقةWorker training on occupational health and safety → بطاقة تصفّح جميع الإفصاحات ←

المزيد في GRI 403 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

تعمّق أكثر · GRI 403-1

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
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