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GRI 403: Occupational Health and Safety·Disclosure GRI 403-10
Work-related ill health
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
Legal status
GRI 403: Occupational Health and Safety 2018 remains applicable and is effective for reports or other materials published on or after 1 January 2021.
Published passport
Last reviewed 2026-08-03
Reviewed by
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 educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 403: Occupational Health and Safety
Disclosure GRI 403-10 · 2018
Last reviewed
2026-08-03
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 403-10 requires an organization to report work-related ill-health information 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 of fatalities resulting from work-related ill health, the number of cases of recordable work-related ill health and the main types of work-related ill health. Fatalities resulting from work-related ill health must be included in the corresponding recordable-case total.
Work-related ill health includes acute, recurring and chronic health problems caused or aggravated by work conditions or practices. It includes musculoskeletal disorders, skin and respiratory diseases, malignant cancers, diseases caused by physical agents and work-related mental illnesses.
The disclosure covers cases notified to the organization or identified through medical surveillance during the reporting period. It can include cases detected among former workers and both short- and long-latency illnesses.
The organization must describe the work-related hazards that pose a risk of ill health, how those hazards were determined, which hazards caused or contributed to cases during the period, and actions taken or underway to eliminate hazards and minimize risks using the hierarchy of controls.
If workers are excluded, identify the types of workers and explain why. Where privacy, legal or contractual restrictions prevent collection or disclosure of required information, apply the relevant reason for omission under GRI 1.
GRI additionally recommends reporting significant breakdowns, a list of identified chemical hazards, and the number of employees and controlled non-employee workers exposed to each hazard.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Working table 1: Metric | Prepare and reconcile these columns: Metric; Current period; Notes. | 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; Current period; Notes. | Approved source records, calculation files and review evidence supporting working table 2: metric. | Occupational Health and Safety / People / Sustainability Reporting |
| Working table 3: Case category | Prepare and reconcile these columns: Case category; Employees; Controlled non-employees. | Approved source records, calculation files and review evidence supporting working table 3: case category. | Occupational Health and Safety / People / Sustainability Reporting |
| Working table 4: Hazard | Prepare and reconcile these columns: Hazard; How determined; Worker groups exposed; Caused or contributed to current-period cases; Hierarchy-of-controls actions; Status. | Approved source records, calculation files and review evidence supporting working table 4: hazard. | Occupational Health and Safety / People / Sustainability Reporting |
| Working table 5: Chemical or agent | Prepare and reconcile these columns: Chemical or agent; IARC classification; Employee exposure; Controlled non-employee exposure; Controls. | Approved source records, calculation files and review evidence supporting working table 5: chemical or agent. | Occupational Health and Safety / People / Sustainability Reporting |
＋ Show GRI 403-10 sub-elements (LRA working checklist)
Prepare and reconcile these columns: Metric; Current period; Notes.
Prepare and reconcile these columns: Metric; Current period; Notes.
Prepare and reconcile these columns: Case category; Employees; Controlled non-employees.
Prepare and reconcile these columns: Hazard; How determined; Worker groups exposed; Caused or contributed to current-period cases; Hierarchy-of-controls actions; Status.
Prepare and reconcile these columns: Chemical or agent; IARC classification; Employee exposure; Controlled non-employee exposure; Controls.
How to prepare it
Disclosure 403-10 requires an organization to report work-related ill-health information 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: Case category; Working table 4: Hazard; Working table 5: Chemical or agent.
Apply Disclosure 403-10 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.
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide the reporting-period records and reconciliations for Disclosure 403-10: Working table 1: Metric; Working table 2: Metric; Working table 3: Case category; Working table 4: Hazard; Working table 5: Chemical or agent. 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.
Better request
Provide the reporting-period records and reconciliations for Disclosure 403-10: Working table 1: Metric; Working table 2: Metric; Working table 3: Case category; Working table 4: Hazard; Working table 5: Chemical or agent. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
GRI additionally recommends reporting significant breakdowns, a list of identified chemical hazards, and the number of employees and controlled non-employee workers exposed to each hazard.
Context note
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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Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| 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: Case category is reported accurately and completely. | The response omits, misclassifies or overstates working table 3: case category. | Approved source records, calculation files and review evidence supporting working table 3: case category. |
| Working table 4: Hazard is reported accurately and completely. | The response omits, misclassifies or overstates working table 4: hazard. | Approved source records, calculation files and review evidence supporting working table 4: hazard. |
| Working table 5: Chemical or agent is reported accurately and completely. | The response omits, misclassifies or overstates working table 5: chemical or agent. | Approved source records, calculation files and review evidence supporting working table 5: chemical or agent. |
Evidence pack to prepare
Common reporting gaps
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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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 403-10
within GRI 403: Occupational Health and Safety
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