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GRI 403: Occupational Health and Safety·Disclosure GRI 403-3

Occupational health services

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.

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Published passport

Last reviewed 2026-08-03
RK 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 403-3 · 2018

Effective

2021-01-01

Official source: Open ↗

Last reviewed

2026-08-03

LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

To prepare this disclosure
4LRA preparation fields 4claims to verify 4evidence areas

Disclosure focus

Disclosure 403-3 requires an organization to describe the functions of its occupational health services that contribute to the identification and elimination of hazards and the minimization of occupational health and safety risks.

The disclosure applies to all employees and to workers who are not employees but whose work and/or workplace is controlled by the organization. Reporting scope is determined by the employment relationship and the GRI control criteria, not by whether a worker currently has access to the service. Where a worker group does not have access, report the limitation rather than excluding that group.

Occupational health services have primarily preventive functions and protect workers’ health in relation to their work environment. General medical care, health insurance, employee-assistance programmes and voluntary wellbeing services do not automatically qualify as occupational health services and may instead relate to Disclosure 403-6.

The organization must explain how it ensures the quality of occupational health services. Relevant information can include professional competence, recognized qualifications and accreditations, legal compliance, clinical governance, provider reviews and effectiveness monitoring.

The organization must also explain how workers access the services in practice. Relevant information can include workplace and working-hours availability, self-referral and other referral routes, transport, information in languages understood by workers, workload adjustments and measures addressing physical or digital barriers.

GRI additionally recommends reporting how workers’ personal health-related information is kept confidential and how the organization ensures that health data or participation in occupational health services is not used for favorable or unfavorable treatment in employment or work-engagement decisions.

Coverage, utilisation and satisfaction figures can be included as voluntary supporting indicators, but they do not replace the required qualitative description.

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: Worker group Prepare and reconcile these columns: Worker group; Basis for inclusion under GRI; Occupational health service available; Access arrangements; Limitations. Approved source records, calculation files and review evidence supporting working table 1: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: Service function Prepare and reconcile these columns: Service function; Related hazard or risk; Contribution to hazard identification; Action supporting elimination or risk minimization; Evidence. Approved source records, calculation files and review evidence supporting working table 2: service function. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Element Prepare and reconcile these columns: Element; Arrangement; Evidence. Approved source records, calculation files and review evidence supporting working table 3: element. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Safeguard Prepare and reconcile these columns: Safeguard; Arrangement. Approved source records, calculation files and review evidence supporting working table 4: safeguard. Occupational Health and Safety / People / Sustainability Reporting
＋ Show GRI 403-3 sub-elements (LRA working checklist)

How to prepare it

Disclosure 403-3 requires an organization to describe the functions of its occupational health services that contribute to the identification and elimination of hazards and the minimization of occupational health and safety risks.
Collect and reconcile the records for: Working table 1: Worker group; Working table 2: Service function; Working table 3: Element; Working table 4: Safeguard.
Apply Disclosure 403-3 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 403-3: Working table 1: Worker group; Working table 2: Service function; Working table 3: Element; Working table 4: Safeguard. 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 403-3: Working table 1: Worker group; Working table 2: Service function; Working table 3: Element; Working table 4: Safeguard. 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

Coverage, utilisation and satisfaction figures can be included as voluntary supporting indicators, but they do not replace the required qualitative description.

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

Professional preparation tools for GRI 403-3 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.

Free · Community members
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Assurance readiness

For each claim, check the evidence

Claim Risk Evidence to check
Working table 1: Worker group is reported accurately and completely.The response omits, misclassifies or overstates working table 1: worker group.Approved source records, calculation files and review evidence supporting working table 1: worker group.
Working table 2: Service function is reported accurately and completely.The response omits, misclassifies or overstates working table 2: service function.Approved source records, calculation files and review evidence supporting working table 2: service function.
Working table 3: Element is reported accurately and completely.The response omits, misclassifies or overstates working table 3: element.Approved source records, calculation files and review evidence supporting working table 3: element.
Working table 4: Safeguard is reported accurately and completely.The response omits, misclassifies or overstates working table 4: safeguard.Approved source records, calculation files and review evidence supporting working table 4: safeguard.

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 403-3

within GRI 403: Occupational Health and Safety

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Related & explore

Occupational health and safety management system → CardWork-related ill health → CardHazard identification, risk assessment, and incident investigation → CardWorker participation, consultation, and communication on occupational health and safety → CardWorker training on occupational health and safety → Card Browse all disclosures →

More in GRI 403 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Go deeper · GRI 403-3

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