انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 403: Occupational Health and Safety·Disclosure GRI 403-3

Occupational health services

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 403-3 · 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
4LRA preparation fields 4ادعاءات للتحقق 4مجالات الأدلة

جوهر الإفصاح

Disclosure 403-3 requires an organization to describe the functions of its occupational health services that contribute to the identification and elimination of hazards and the minimization of occupational health and safety risks.

The disclosure applies to all employees and to workers who are not employees but whose work and/or workplace is controlled by the organization. Reporting scope is determined by the employment relationship and the GRI control criteria, not by whether a worker currently has access to the service. Where a worker group does not have access, report the limitation rather than excluding that group.

Occupational health services have primarily preventive functions and protect workers’ health in relation to their work environment. General medical care, health insurance, employee-assistance programmes and voluntary wellbeing services do not automatically qualify as occupational health services and may instead relate to Disclosure 403-6.

The organization must explain how it ensures the quality of occupational health services. Relevant information can include professional competence, recognized qualifications and accreditations, legal compliance, clinical governance, provider reviews and effectiveness monitoring.

The organization must also explain how workers access the services in practice. Relevant information can include workplace and working-hours availability, self-referral and other referral routes, transport, information in languages understood by workers, workload adjustments and measures addressing physical or digital barriers.

GRI additionally recommends reporting how workers’ personal health-related information is kept confidential and how the organization ensures that health data or participation in occupational health services is not used for favorable or unfavorable treatment in employment or work-engagement decisions.

Coverage, utilisation and satisfaction figures can be included as voluntary supporting indicators, but they do not replace the required qualitative description.

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
Working table 1: Worker group Prepare and reconcile these columns: Worker group; Basis for inclusion under GRI; Occupational health service available; Access arrangements; Limitations. Approved source records, calculation files and review evidence supporting working table 1: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: Service function Prepare and reconcile these columns: Service function; Related hazard or risk; Contribution to hazard identification; Action supporting elimination or risk minimization; Evidence. Approved source records, calculation files and review evidence supporting working table 2: service function. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Element Prepare and reconcile these columns: Element; Arrangement; Evidence. Approved source records, calculation files and review evidence supporting working table 3: element. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Safeguard Prepare and reconcile these columns: Safeguard; Arrangement. Approved source records, calculation files and review evidence supporting working table 4: safeguard. Occupational Health and Safety / People / Sustainability Reporting
＋ إظهار العناصر الفرعية لـ GRI 403-3 (قائمة عمل LRA)

كيفية إعداده

Disclosure 403-3 requires an organization to describe the functions of its occupational health services that contribute to the identification and elimination of hazards and the minimization of occupational health and safety risks.
Collect and reconcile the records for: Working table 1: Worker group; Working table 2: Service function; Working table 3: Element; Working table 4: Safeguard.
Apply Disclosure 403-3 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 403-3: Working table 1: Worker group; Working table 2: Service function; Working table 3: Element; Working table 4: Safeguard. 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 403-3: Working table 1: Worker group; Working table 2: Service function; Working table 3: Element; Working table 4: Safeguard. 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

Coverage, utilisation and satisfaction figures can be included as voluntary supporting indicators, but they do not replace the required qualitative description.

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 403-3 — 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
Working table 1: Worker group is reported accurately and completely.The response omits, misclassifies or overstates working table 1: worker group.Approved source records, calculation files and review evidence supporting working table 1: worker group.
Working table 2: Service function is reported accurately and completely.The response omits, misclassifies or overstates working table 2: service function.Approved source records, calculation files and review evidence supporting working table 2: service function.
Working table 3: Element is reported accurately and completely.The response omits, misclassifies or overstates working table 3: element.Approved source records, calculation files and review evidence supporting working table 3: element.
Working table 4: Safeguard is reported accurately and completely.The response omits, misclassifies or overstates working table 4: safeguard.Approved source records, calculation files and review evidence supporting working table 4: safeguard.

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

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

جرّب كيف أُعِدّ GRI 403-3؟ 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 403-3

ضمن GRI 403: Occupational Health and Safety

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Occupational health and safety management system → بطاقةWork-related ill health → بطاقةHazard identification, risk assessment, and incident investigation → 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 403-3

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) →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
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