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GRI 403: Occupational Health and Safety·Disclosure GRI 403-4

Worker participation, consultation, and communication on occupational health and safety

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 403-4 · 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 403-4 requires an organization to describe the processes through which employees and workers who are not employees but whose work and/or workplace is controlled by the organization participate in and are consulted on the development, implementation and evaluation of the occupational health and safety management system.

Worker participation and worker consultation are distinct. Participation means workers’ involvement in decision-making. Consultation means seeking workers’ views before a decision is made, providing timely information and taking those views into account through genuine dialogue.

The organization must also describe how it provides workers with access to relevant occupational health and safety information and how that information is communicated in practice. The description should consider language, accessibility, shift, location and digital-access barriers and can include information about work-related incidents and the actions taken in response.

Where formal joint management-worker health and safety committees exist, the organization must describe their responsibilities, meeting frequency and decision-making authority and state whether any workers are not represented and why. A forum should be treated as a formal joint committee only if it includes management and recognized worker representatives, is integrated into the organizational structure and operates under agreed written policies, procedures and rules.

Representation should not be confused with committee membership or communication through line managers. Worker representatives should be recognized or freely elected in accordance with national law or practice.

GRI additionally recommends reporting whether local or global formal agreements with trade unions cover occupational health and safety and, if so, which topics they address.

Quantitative information, such as the number of committees or percentage of workers represented, can be included as supporting context but does not replace the required description of processes and arrangements.

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
Working table 1: Worker group Prepare and reconcile these columns: Worker group; Employee / non-employee; Control of work; Control of workplace; Included; Basis. Approved source records, calculation files and review evidence supporting working table 1: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: OHS process Prepare and reconcile these columns: OHS process; Participation process; Consultation process; Timing; How worker views affect decisions; Feedback to workers. Approved source records, calculation files and review evidence supporting working table 2: ohs process. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Worker group Prepare and reconcile these columns: Worker group; Information provided; Communication channel; Accessibility measures; Incident/action information; Limitations. Approved source records, calculation files and review evidence supporting working table 3: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Committee or grouped arrangement Prepare and reconcile these columns: Committee or grouped arrangement; Formal committee under GRI definition; Responsibilities; Meeting frequency; Decision-making authority; Workers represented; Workers not represented and reasons. Approved source records, calculation files and review evidence supporting working table 4: committee or grouped arrangement. Occupational Health and Safety / People / Sustainability Reporting
Working table 5: Barrier Prepare and reconcile these columns: Barrier; Worker groups affected; Action taken; Protection against reprisals; Evidence. Approved source records, calculation files and review evidence supporting working table 5: barrier. Occupational Health and Safety / People / Sustainability Reporting
Working table 6: Agreement Prepare and reconcile these columns: Agreement; Local / global; Trade union parties; OHS topics covered; Workers or locations covered. Approved source records, calculation files and review evidence supporting working table 6: agreement. Occupational Health and Safety / People / Sustainability Reporting
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So bereiten Sie es vor

Disclosure 403-4 requires an organization to describe the processes through which employees and workers who are not employees but whose work and/or workplace is controlled by the organization participate in and are consulted on the development, implementation and evaluation of the occupational health and safety management system.
Collect and reconcile the records for: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement.
Apply Disclosure 403-4 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 403-4: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement. 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 403-4: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

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Methodenhinweis

Quantitative information, such as the number of committees or percentage of workers represented, can be included as supporting context but does not replace the required description of processes and arrangements.

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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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage Risiko Zu prüfende Nachweise
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: OHS process is reported accurately and completely.The response omits, misclassifies or overstates working table 2: ohs process.Approved source records, calculation files and review evidence supporting working table 2: ohs process.
Working table 3: Worker group is reported accurately and completely.The response omits, misclassifies or overstates working table 3: worker group.Approved source records, calculation files and review evidence supporting working table 3: worker group.
Working table 4: Committee or grouped arrangement is reported accurately and completely.The response omits, misclassifies or overstates working table 4: committee or grouped arrangement.Approved source records, calculation files and review evidence supporting working table 4: committee or grouped arrangement.
Working table 5: Barrier is reported accurately and completely.The response omits, misclassifies or overstates working table 5: barrier.Approved source records, calculation files and review evidence supporting working table 5: barrier.
Working table 6: Agreement is reported accurately and completely.The response omits, misclassifies or overstates working table 6: agreement.Approved source records, calculation files and review evidence supporting working table 6: agreement.

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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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 403-4

innerhalb von GRI 403: Occupational Health and Safety

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Occupational health and safety management system → KarteWork-related ill health → KarteHazard identification, risk assessment, and incident investigation → KarteOccupational health services → 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 403-4

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