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GRI 403: Occupational Health and Safety·Disclosure GRI 403-9

Work-related injuries

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
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 403-9 · 2018

Gültig ab

2021-01-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-08-03

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Kern der Offenlegung

Disclosure 403-9 requires an organization to report work-related injury data separately for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization.

For each worker population, report the number and rate of fatalities resulting from work-related injury, high-consequence work-related injuries excluding fatalities, and recordable work-related injuries. Also report the main types of injury and the number of hours worked.

A high-consequence work-related injury is an injury from which the worker cannot, does not, or is not expected to recover fully to pre-injury health status within six months. The classification is based on recovery time, not days lost or the date on which the worker returned to work.

Recordable work-related injuries include fatalities, days-away cases, restricted work, job transfer, medical treatment beyond first aid, loss of consciousness and significant injuries diagnosed by a licensed healthcare professional.

Exclude fatalities from the high-consequence non-fatal total, but include them in the recordable-injury total. Include commuting injuries only when the transport was organized by the organization. Calculate rates per 200,000 or 1,000,000 hours worked.

Describe the hazards that pose a risk of high-consequence injury, how those hazards were determined, which hazard categories caused or contributed to high-consequence injuries during the period, and actions taken or underway using the hierarchy of controls. Also describe actions addressing other work-related hazards.

Injury data measures the extent of harm suffered by workers; it is not, by itself, a complete measure of safety performance. Explain changes in reporting quality, scope and case recognition where these affect trends.

Work-related musculoskeletal disorders are normally reported under GRI 403-10 as ill health unless the applicable compensation system classifies them as injuries and the organization explains this treatment.

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: Metric Prepare and reconcile these columns: Metric; Number; Rate; Rate multiplier. Approved source records, calculation files and review evidence supporting working table 1: metric. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: Metric Prepare and reconcile these columns: Metric; Number; Rate; Rate multiplier. Approved source records, calculation files and review evidence supporting working table 2: metric. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Hazard category Prepare and reconcile these columns: Hazard category; How identified; High-consequence risk; Caused or contributed to injuries during period; Hierarchy-of-controls actions; Status. Approved source records, calculation files and review evidence supporting working table 3: hazard category. Occupational Health and Safety / People / Sustainability Reporting
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So bereiten Sie es vor

Disclosure 403-9 requires an organization to report work-related injury data separately for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization.
Collect and reconcile the records for: Working table 1: Metric; Working table 2: Metric; Working table 3: Hazard category.
Apply Disclosure 403-9 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 403-9: Working table 1: Metric; Working table 2: Metric; Working table 3: Hazard category. 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 403-9: Working table 1: Metric; Working table 2: Metric; Working table 3: Hazard category. 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

Work-related musculoskeletal disorders are normally reported under GRI 403-10 as ill health unless the applicable compensation system classifies them as injuries and the organization explains this treatment.

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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Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungswerkzeuge für GRI 403-9 — 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
Working table 1: Metric is reported accurately and completely.The response omits, misclassifies or overstates working table 1: metric.Approved source records, calculation files and review evidence supporting working table 1: metric.
Working table 2: Metric is reported accurately and completely.The response omits, misclassifies or overstates working table 2: metric.Approved source records, calculation files and review evidence supporting working table 2: metric.
Working table 3: Hazard category is reported accurately and completely.The response omits, misclassifies or overstates working table 3: hazard category.Approved source records, calculation files and review evidence supporting working table 3: hazard category.

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 403-9 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 403-9

innerhalb von GRI 403: Occupational Health and Safety

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Verwandtes & Entdecken

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