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 |
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
Professional preparation tools for GRI 403-3 — 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 |
|---|---|---|
| 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
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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
Related & explore
More in GRI 403 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · GRI 403-3
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