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

Occupational health and safety management system

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Rechtsstatus

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

Offizielle Global Reporting Initiative-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-08-03
RK Geprüft von 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 LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Standard

GRI 403: Occupational Health and Safety

Disclosure GRI 403-1 · 2018

Gültig ab

2021-01-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-08-03

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung
6LRA preparation fields 6zu prüfende Aussagen 6Nachweisbereiche

Kern der Offenlegung

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.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Bevor Sie beginnen

Bevor Sie beginnen

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Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld Was zu erfassen ist Nachweishinweis Verantwortlich
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
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So bereiten Sie es vor

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.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

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.

Bessere Anfrage

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.

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

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Methodenhinweis

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.

Kontexthinweis

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.

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Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungswerkzeuge für GRI 403-1 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage Risiko Zu prüfende Nachweise
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.

Vorzubereitendes Nachweispaket

Häufige Lücken in der Berichterstattung

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.
✓ LRA KI-Assistent · Mit menschlicher Kontrolle
Dr Ross Kurinko

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Ausprobieren Wie bereite ich GRI 403-1 vor? Welche Daten muss ich erheben? Welche Fehler sollte ich vermeiden?
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Verweise auf das Rahmenwerk

Einschlägige GRI-Anforderungen und verwandte Offenlegungen

Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.

GRI

GRI 403-1

innerhalb von GRI 403: Occupational Health and Safety

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Work-related ill health → KarteHazard identification, risk assessment, and incident investigation → KarteOccupational health services → KarteWorker participation, consultation, and communication on occupational health and safety → KarteWorker training on occupational health and safety → Karte Alle Offenlegungen durchsuchen →

Mehr in GRI 403 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

Tiefer einsteigen · GRI 403-1

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Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten
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