Disclosure focus
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.
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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Working table 1: Worker group
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Worker group; Basis for inclusion under GRI; Occupational health service available; Access arrangements; Limitations.
Evidence Approved source records, calculation files and review evidence supporting working table 1: worker group.
Watch for The published response for working table 1: worker group is incomplete or does not match the supporting records.
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Working table 2: Service function
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Service function; Related hazard or risk; Contribution to hazard identification; Action supporting elimination or risk minimization; Evidence.
Evidence Approved source records, calculation files and review evidence supporting working table 2: service function.
Watch for The published response for working table 2: service function is incomplete or does not match the supporting records.
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Working table 3: Element
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Element; Arrangement; Evidence.
Evidence Approved source records, calculation files and review evidence supporting working table 3: element.
Watch for The published response for working table 3: element is incomplete or does not match the supporting records.
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Working table 4: Safeguard
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Safeguard; Arrangement.
Evidence Approved source records, calculation files and review evidence supporting working table 4: safeguard.
Watch for The published response for working table 4: safeguard is incomplete or does not match the supporting records.
Before you start
- 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.
- Apply Disclosure 403-3 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 403-3: 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.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 403-3 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Working table 1: Worker group is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 1: worker group.
Evidence to check Approved source records, calculation files and review evidence supporting working table 1: worker group.
Working table 2: Service function is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 2: service function.
Evidence to check Approved source records, calculation files and review evidence supporting working table 2: service function.
Working table 3: Element is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 3: element.
Evidence to check Approved source records, calculation files and review evidence supporting working table 3: element.
Working table 4: Safeguard is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 4: safeguard.
Evidence to check 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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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 403-3
within GRI 403: Occupational Health and Safety
Related & explore
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