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GRI 403: Occupational Health and Safety·Disclosure GRI 403-6

Promotion of worker health

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 403-6 · 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

Disclosure 403-6 requires an organization to explain how it facilitates access to non-occupational medical and healthcare services for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization. The explanation must describe the scope of access, including the services available, the worker groups covered and relevant eligibility, location, cost or access limitations.

The organization must also describe any voluntary health-promotion services and programs offered to workers to address major non-work-related physical or mental health risks. For each program or group of programs, it should identify the specific health risks addressed and explain how workers access the support in practice.

A program is voluntary when it does not set mandatory personal health targets and when participation, non-participation, incentives or health outcomes are not used in employment or work-engagement decisions.

Occupational health services and non-occupational healthcare should be distinguished. Occupational preventive services are reported under Disclosure 403-3. Where one clinic or provider performs both functions, describe them separately.

Voluntary health-promotion programs complement but cannot replace occupational health and safety measures that prevent work-related injury and ill health. Where stress, fatigue, musculoskeletal conditions or other health issues are work-related, the organization must address the underlying hazards through its occupational health and safety management system.

GRI additionally recommends reporting how workers’ personal health-related information is kept confidential and how the organization ensures that health data or participation in services and programs is not used for favorable or unfavorable treatment.

Quantitative information, such as participation, utilisation or effectiveness metrics, can be included as supporting context but does not replace the required description of access, scope, programs and risks.

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; Basis for inclusion; Service type; Access mechanism; Scope and cost; Locations; Eligibility and limitations. Approved source records, calculation files and review evidence supporting working table 1: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: Program Prepare and reconcile these columns: Program; Specific major non-work-related health risk; Voluntary-status control; Worker groups; Access route; Paid-time access; Locations; Evidence. Approved source records, calculation files and review evidence supporting working table 2: program. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Service or program Prepare and reconcile these columns: Service or program; Occupational / non-occupational; Reporting disclosure; Reason. Approved source records, calculation files and review evidence supporting working table 3: service or program. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Safeguard Prepare and reconcile these columns: Safeguard; Arrangement; Evidence. Approved source records, calculation files and review evidence supporting working table 4: safeguard. Occupational Health and Safety / People / Sustainability Reporting
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So bereiten Sie es vor

Disclosure 403-6 requires an organization to explain how it facilitates access to non-occupational medical and healthcare services for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization. The explanation must describe the scope of access, including the services available, the worker groups covered and relevant eligibility, location, cost or access limitations.
Collect and reconcile the records for: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; Working table 4: Safeguard.
Apply Disclosure 403-6 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 403-6: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; Working table 4: Safeguard. 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 403-6: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; Working table 4: Safeguard. 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

Quantitative information, such as participation, utilisation or effectiveness metrics, can be included as supporting context but does not replace the required description of access, scope, programs and risks.

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 403-6 — 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.

Kostenlos · Community-Mitglieder
01XLSArbeitsmappe für Vorbereitung & PrüfungDatenpunkte, Risiken, zu prüfende Nachweise, Verantwortliche und Nachweispaket.Kostenlos herunterladen ↧ 02XLSPaket für die DatenanfrageAnfrage-E-Mail, Nachrichtenvorlage, Antwortfelder und Freigabestruktur.Kostenlos herunterladen ↧ 03PDFBibliothekskarteDruckbare einseitige Zusammenfassung dieser Offenlegungskarte.Kostenlos herunterladen ↧

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: Program is reported accurately and completely.The response omits, misclassifies or overstates working table 2: program.Approved source records, calculation files and review evidence supporting working table 2: program.
Working table 3: Service or program is reported accurately and completely.The response omits, misclassifies or overstates working table 3: service or program.Approved source records, calculation files and review evidence supporting working table 3: service or program.
Working table 4: Safeguard is reported accurately and completely.The response omits, misclassifies or overstates working table 4: safeguard.Approved source records, calculation files and review evidence supporting working table 4: safeguard.

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

Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.

Ausprobieren Wie bereite ich GRI 403-6 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 403-6

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 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 403-6

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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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