Disclosure focus
Disclosure 403-2 requires an organisation to describe the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls to eliminate hazards and minimise risks. It also requires information on the quality of these processes, the competency of the persons who carry them out, and how the results are used to evaluate and continually improve the occupational health and safety management system.
The disclosure also covers the processes through which workers can report work-related hazards and hazardous situations, the policies and processes that allow workers to remove themselves from work situations they believe could cause injury or ill health to themselves or another person, and the protection provided against reprisals. In addition, it requires a description of the processes used to investigate work-related incidents, assess the related hazards and risks, determine corrective actions using the hierarchy of controls, and identify improvements needed in the occupational health and safety management system.
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 |
|---|---|---|---|
| Routine and non-routine hazard-identification and risk-assessment processes | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting routine and non-routine hazard-identification and risk-assessment processes. | Occupational Health and Safety / People / Sustainability Reporting |
| Hierarchy of controls | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting hierarchy of controls. | Occupational Health and Safety / People / Sustainability Reporting |
| Process quality and competent persons | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting process quality and competent persons. | Occupational Health and Safety / People / Sustainability Reporting |
| Worker hazard reporting | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting worker hazard reporting. | Occupational Health and Safety / People / Sustainability Reporting |
| Removal from dangerous work and protection against reprisals | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting removal from dangerous work and protection against reprisals. | Occupational Health and Safety / People / Sustainability Reporting |
| Incident investigation and management-system improvement | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting incident investigation and management-system improvement. | Occupational Health and Safety / People / Sustainability Reporting |
How to prepare it
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 403-2: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement. 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 403-2: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement. 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
The disclosure also covers the processes through which workers can report work-related hazards and hazardous situations, the policies and processes that allow workers to remove themselves from work situations they believe could cause injury or ill health to themselves or another person, and the protection provided against reprisals. In addition, it requires a description of the processes used to investigate work-related incidents, assess the related hazards and risks, determine corrective actions using the hierarchy of controls, and identify improvements needed in the occupational health and safety management system.
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.
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 403-2 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Routine and non-routine hazard-identification and risk-assessment processes is reported accurately and completely. | The response omits, misclassifies or overstates routine and non-routine hazard-identification and risk-assessment processes. | Approved source records, calculation files and review evidence supporting routine and non-routine hazard-identification and risk-assessment processes. |
| Hierarchy of controls is reported accurately and completely. | The response omits, misclassifies or overstates hierarchy of controls. | Approved source records, calculation files and review evidence supporting hierarchy of controls. |
| Process quality and competent persons is reported accurately and completely. | The response omits, misclassifies or overstates process quality and competent persons. | Approved source records, calculation files and review evidence supporting process quality and competent persons. |
| Worker hazard reporting is reported accurately and completely. | The response omits, misclassifies or overstates worker hazard reporting. | Approved source records, calculation files and review evidence supporting worker hazard reporting. |
| Removal from dangerous work and protection against reprisals is reported accurately and completely. | The response omits, misclassifies or overstates removal from dangerous work and protection against reprisals. | Approved source records, calculation files and review evidence supporting removal from dangerous work and protection against reprisals. |
| Incident investigation and management-system improvement is reported accurately and completely. | The response omits, misclassifies or overstates incident investigation and management-system improvement. | Approved source records, calculation files and review evidence supporting incident investigation and management-system improvement. |
Evidence pack to prepare
Common reporting gaps
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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 403-2
within GRI 403: Occupational Health and Safety
Related & explore
More in GRI 403 → Browse full catalogue → Disclosure Library home → Search all disclosures →
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