انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 403: Occupational Health and Safety·Disclosure GRI 403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

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.

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 403-7 · 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

جوهر الإفصاح

Disclosure 403-7 requires an organisation to describe its approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services through its business relationships. The description must also identify the related hazards and risks.

This disclosure applies where the organisation controls neither the work nor the workplace of the affected workers but its operations, products or services are directly linked to significant negative occupational health and safety impacts through a business relationship. In these circumstances, the organisation should explain the efforts it makes, including how it uses available leverage, to prevent or mitigate the impacts.

Who Disclosure 403-7 applies toDisclosure 403-7 addresses workers who are not employees and whose work and workplace are both not controlled by the organisation, where significant negative occupational health and safety impacts on those workers are directly linked to the organisation’s operations, products or services through its business relationships.

Where the organisation controls or shares control over either the work or the workplace, the relevant workers are addressed through the other applicable disclosures in GRI 403 rather than through Disclosure 403-7. Employees are also addressed through the other GRI 403 disclosures, irrespective of whether the organisation controls their work or workplace.

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
Affected workers outside organisational control Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting affected workers outside organisational control. Occupational Health and Safety / People / Sustainability Reporting
Direct link through a business relationship Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting direct link through a business relationship. Occupational Health and Safety / People / Sustainability Reporting
Significant negative OHS impacts Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting significant negative ohs impacts. Occupational Health and Safety / People / Sustainability Reporting
Related hazards and risks Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting related hazards and risks. Occupational Health and Safety / People / Sustainability Reporting
Prevention, mitigation and leverage Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting prevention, mitigation and leverage. Occupational Health and Safety / People / Sustainability Reporting
+ إظهار العناصر الفرعية لـ GRI 403-7 (قائمة عمل LRA)

كيفية إعداده

Disclosure 403-7 requires an organisation to describe its approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services through its business relationships. The description must also identify the related hazards and risks.
Collect and reconcile the records for: Affected workers outside organisational control; Direct link through a business relationship; Significant negative OHS impacts; Related hazards and risks; Prevention, mitigation and leverage.
Apply Disclosure 403-7 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 403-7: Affected workers outside organisational control; Direct link through a business relationship; Significant negative OHS impacts; Related hazards and risks; Prevention, mitigation and leverage. 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 403-7: Affected workers outside organisational control; Direct link through a business relationship; Significant negative OHS impacts; Related hazards and risks; Prevention, mitigation and leverage. 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

Where the organisation controls or shares control over either the work or the workplace, the relevant workers are addressed through the other applicable disclosures in GRI 403 rather than through Disclosure 403-7. Employees are also addressed through the other GRI 403 disclosures, irrespective of whether the organisation controls their work or workplace.

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 403-7 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
Affected workers outside organisational control is reported accurately and completely.The response omits, misclassifies or overstates affected workers outside organisational control.Approved source records, calculation files and review evidence supporting affected workers outside organisational control.
Direct link through a business relationship is reported accurately and completely.The response omits, misclassifies or overstates direct link through a business relationship.Approved source records, calculation files and review evidence supporting direct link through a business relationship.
Significant negative OHS impacts is reported accurately and completely.The response omits, misclassifies or overstates significant negative ohs impacts.Approved source records, calculation files and review evidence supporting significant negative ohs impacts.
Related hazards and risks is reported accurately and completely.The response omits, misclassifies or overstates related hazards and risks.Approved source records, calculation files and review evidence supporting related hazards and risks.
Prevention, mitigation and leverage is reported accurately and completely.The response omits, misclassifies or overstates prevention, mitigation and leverage.Approved source records, calculation files and review evidence supporting prevention, mitigation and leverage.

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 403-7؟ 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 403-7

ضمن GRI 403: Occupational Health and Safety

افتح المصدر الرسمي ←

ذات صلة واستكشاف

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

تعمّق أكثر · GRI 403-7

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