Zum Kern der Offenlegung springen
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
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GRI 403: Occupational Health and Safety·Disclosure GRI 403-2
Hazard identification, risk assessment, and incident investigation
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.
Veröffentlichter Steckbrief
Zuletzt geprüft am 2026-08-03
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 403-2 · 2018
Zuletzt geprüft
2026-08-03
LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
Disclosure 403-2 requires an organisation to describe the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls to eliminate hazards and minimise risks. It also requires information on the quality of these processes, the competency of the persons who carry them out, and how the results are used to evaluate and continually improve the occupational health and safety management system.
The disclosure also covers the processes through which workers can report work-related hazards and hazardous situations, the policies and processes that allow workers to remove themselves from work situations they believe could cause injury or ill health to themselves or another person, and the protection provided against reprisals. In addition, it requires a description of the processes used to investigate work-related incidents, assess the related hazards and risks, determine corrective actions using the hierarchy of controls, and identify improvements needed in the occupational health and safety management system.
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
Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.
Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| Routine and non-routine hazard-identification and risk-assessment processes | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting routine and non-routine hazard-identification and risk-assessment processes. | Occupational Health and Safety / People / Sustainability Reporting |
| Hierarchy of controls | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting hierarchy of controls. | Occupational Health and Safety / People / Sustainability Reporting |
| Process quality and competent persons | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting process quality and competent persons. | Occupational Health and Safety / People / Sustainability Reporting |
| Worker hazard reporting | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting worker hazard reporting. | Occupational Health and Safety / People / Sustainability Reporting |
| Removal from dangerous work and protection against reprisals | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting removal from dangerous work and protection against reprisals. | Occupational Health and Safety / People / Sustainability Reporting |
| Incident investigation and management-system improvement | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting incident investigation and management-system improvement. | Occupational Health and Safety / People / Sustainability Reporting |
＋ Teilelemente von GRI 403-2 anzeigen (LRA-Arbeitscheckliste)
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
So bereiten Sie es vor
Disclosure 403-2 requires an organisation to describe the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls to eliminate hazards and minimise risks. It also requires information on the quality of these processes, the competency of the persons who carry them out, and how the results are used to evaluate and continually improve the occupational health and safety management system.
Collect and reconcile the records for: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement.
Apply Disclosure 403-2 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 403-2: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement. 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 403-2: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
Methodenhinweis
The disclosure also covers the processes through which workers can report work-related hazards and hazardous situations, the policies and processes that allow workers to remove themselves from work situations they believe could cause injury or ill health to themselves or another person, and the protection provided against reprisals. In addition, it requires a description of the processes used to investigate work-related incidents, assess the related hazards and risks, determine corrective actions using the hierarchy of controls, and identify improvements needed in the occupational health and safety management system.
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.
Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für GRI 403-2 — 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 |
|---|---|---|
| Routine and non-routine hazard-identification and risk-assessment processes is reported accurately and completely. | The response omits, misclassifies or overstates routine and non-routine hazard-identification and risk-assessment processes. | Approved source records, calculation files and review evidence supporting routine and non-routine hazard-identification and risk-assessment processes. |
| Hierarchy of controls is reported accurately and completely. | The response omits, misclassifies or overstates hierarchy of controls. | Approved source records, calculation files and review evidence supporting hierarchy of controls. |
| Process quality and competent persons is reported accurately and completely. | The response omits, misclassifies or overstates process quality and competent persons. | Approved source records, calculation files and review evidence supporting process quality and competent persons. |
| Worker hazard reporting is reported accurately and completely. | The response omits, misclassifies or overstates worker hazard reporting. | Approved source records, calculation files and review evidence supporting worker hazard reporting. |
| Removal from dangerous work and protection against reprisals is reported accurately and completely. | The response omits, misclassifies or overstates removal from dangerous work and protection against reprisals. | Approved source records, calculation files and review evidence supporting removal from dangerous work and protection against reprisals. |
| Incident investigation and management-system improvement is reported accurately and completely. | The response omits, misclassifies or overstates incident investigation and management-system improvement. | Approved source records, calculation files and review evidence supporting incident investigation and management-system improvement. |
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.
Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung
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Ausprobieren
Wie bereite ich GRI 403-2 vor?
Welche Daten muss ich erheben?
Welche Fehler sollte ich vermeiden?
2 kostenlose Antworten
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 403-2
innerhalb von GRI 403: Occupational Health and Safety
Verwandtes & Entdecken
Occupational health and safety management system → KarteWork-related ill health → 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 403-2
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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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