Disclosure focus
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.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
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Routine and non-routine hazard-identification and risk-assessment processes
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Evidence Approved source records, calculation files and review evidence supporting routine and non-routine hazard-identification and risk-assessment processes.
Watch for The published response for routine and non-routine hazard-identification and risk-assessment processes is incomplete or does not match the supporting records.
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Hierarchy of controls
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Evidence Approved source records, calculation files and review evidence supporting hierarchy of controls.
Watch for The published response for hierarchy of controls is incomplete or does not match the supporting records.
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Process quality and competent persons
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Evidence Approved source records, calculation files and review evidence supporting process quality and competent persons.
Watch for The published response for process quality and competent persons is incomplete or does not match the supporting records.
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Worker hazard reporting
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Evidence Approved source records, calculation files and review evidence supporting worker hazard reporting.
Watch for The published response for worker hazard reporting is incomplete or does not match the supporting records.
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Removal from dangerous work and protection against reprisals
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Evidence Approved source records, calculation files and review evidence supporting removal from dangerous work and protection against reprisals.
Watch for The published response for removal from dangerous work and protection against reprisals is incomplete or does not match the supporting records.
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Incident investigation and management-system improvement
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Evidence Approved source records, calculation files and review evidence supporting incident investigation and management-system improvement.
Watch for The published response for incident investigation and management-system improvement is incomplete or does not match the supporting records.
Before you start
- 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.
- Apply Disclosure 403-2 when the related topic is material and the disclosure is applicable under the relevant GRI Standard.
- Have the supporting records and the final response been reconciled?
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
Download preparation tools for GRI 403-2 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Routine and non-routine hazard-identification and risk-assessment processes is reported accurately and completely.
Risk The response omits, misclassifies or overstates routine and non-routine hazard-identification and risk-assessment processes.
Evidence to check 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.
Risk The response omits, misclassifies or overstates hierarchy of controls.
Evidence to check Approved source records, calculation files and review evidence supporting hierarchy of controls.
Process quality and competent persons is reported accurately and completely.
Risk The response omits, misclassifies or overstates process quality and competent persons.
Evidence to check Approved source records, calculation files and review evidence supporting process quality and competent persons.
Worker hazard reporting is reported accurately and completely.
Risk The response omits, misclassifies or overstates worker hazard reporting.
Evidence to check 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.
Risk The response omits, misclassifies or overstates removal from dangerous work and protection against reprisals.
Evidence to check 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.
Risk The response omits, misclassifies or overstates incident investigation and management-system improvement.
Evidence to check Approved source records, calculation files and review evidence supporting incident investigation and management-system improvement.
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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Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 403-2
within GRI 403: Occupational Health and Safety
Related & explore
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