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GRI 403: Occupational Health and Safety·Disclosure GRI 403-5

Worker training 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

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 403-5 · 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

4LRA preparation fields 4zu prüfende Aussagen 4Nachweisbereiche

Kern der Offenlegung

The disclosure is narrative. GRI 403-5 does not require a training-coverage percentage, number of workers trained, number of courses or training hours. An organisation can provide such quantitative information voluntarily, but it should be clearly distinguished from the description required by Disclosure 403-5.

The focus is on describing the occupational health and safety training actually provided, including both generic training and training addressing specific work-related hazards, hazardous activities or hazardous situations.

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

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Disclosure 403-5 requires an organisation to describe any occupational health and safety training provided to employees and to workers who are not employees but whose work and/or workplace is controlled by the organisation. The description must include generic occupational health and safety training as well as training on specific work-related hazards, hazardous activities or hazardous situations. Apply Disclosure 403-5 when the related topic is material and the disclosure is applicable under the relevant GRI Standard. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Employees and controlled non-employee workers	Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.	Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers.	Occupational Health and Safety / People / Sustainability Reporting
Generic OHS training	Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.	Approved source records, calculation files and review evidence supporting generic ohs training.	Occupational Health and Safety / People / Sustainability Reporting
Training on specific work-related hazards, hazardous activities and hazardous situations	Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.	Approved source records, calculation files and review evidence supporting training on specific work-related hazards, hazardous activities and hazardous situations.	Occupational Health and Safety / People / Sustainability Reporting
Voluntary supporting training indicators	Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.	Approved source records, calculation files and review evidence supporting voluntary supporting training indicators.	Occupational Health and Safety / People / Sustainability Reporting

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So bereiten Sie es vor

Collect and reconcile the records for: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators.

Apply Disclosure 403-5 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 403-5: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators. 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.

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Methodenhinweis

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
Employees and controlled non-employee workers is reported accurately and completely.	The response omits, misclassifies or overstates employees and controlled non-employee workers.	Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers.
Generic OHS training is reported accurately and completely.	The response omits, misclassifies or overstates generic ohs training.	Approved source records, calculation files and review evidence supporting generic ohs training.
Training on specific work-related hazards, hazardous activities and hazardous situations is reported accurately and completely.	The response omits, misclassifies or overstates training on specific work-related hazards, hazardous activities and hazardous situations.	Approved source records, calculation files and review evidence supporting training on specific work-related hazards, hazardous activities and hazardous situations.
Voluntary supporting training indicators is reported accurately and completely.	The response omits, misclassifies or overstates voluntary supporting training indicators.	Approved source records, calculation files and review evidence supporting voluntary supporting training indicators.

Vorzubereitendes Nachweispaket

Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers.Approved source records, calculation files and review evidence supporting generic ohs training.Approved source records, calculation files and review evidence supporting training on specific work-related hazards, hazardous activities and hazardous situations.Approved source records, calculation files and review evidence supporting voluntary supporting training indicators.

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.

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Verweise auf das Rahmenwerk

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GRI

GRI 403-5

innerhalb von GRI 403: Occupational Health and Safety

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Occupational health and safety management system → Karte Work-related ill health → Karte Hazard identification, risk assessment, and incident investigation → Karte Occupational health services → Karte Worker participation, consultation, and communication 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 403-5

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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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