Workers covered by an occupational health and safety management system

Kern der Offenlegung

Disclosure 403-8 requires an organisation to report the number and percentage of employees and controlled non-employee workers covered by an occupational health and safety management system based on legal requirements and/or recognised standards or guidelines. It also requires separate numbers and percentages for workers covered by internally audited systems and by systems audited or certified by an external party.

The required population comprises all employees and all workers who are not employees but whose work and/or workplace is controlled by the organisation. The organisation should not construct the denominator only from selected sites, functions or worker groups. It must identify the complete required population, calculate each of the three coverage measures against a clearly explained denominator, and disclose any exclusions and their reasons.

The three coverage measures are not interchangeable. A worker can be covered by an occupational health and safety management system without being covered by an internally audited system or by a system audited or certified by an external party. Each number and percentage must therefore be calculated and presented separately.

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