Disclosure focus
Worker participation and worker consultation are distinct. Participation means workers’ involvement in decision-making. Consultation means seeking workers’ views before a decision is made, providing timely information and taking those views into account through genuine dialogue.
The organization must also describe how it provides workers with access to relevant occupational health and safety information and how that information is communicated in practice. The description should consider language, accessibility, shift, location and digital-access barriers and can include information about work-related incidents and the actions taken in response.
Where formal joint management-worker health and safety committees exist, the organization must describe their responsibilities, meeting frequency and decision-making authority and state whether any workers are not represented and why. A forum should be treated as a formal joint committee only if it includes management and recognized worker representatives, is integrated into the organizational structure and operates under agreed written policies, procedures and rules.
Representation should not be confused with committee membership or communication through line managers. Worker representatives should be recognized or freely elected in accordance with national law or practice.
GRI additionally recommends reporting whether local or global formal agreements with trade unions cover occupational health and safety and, if so, which topics they address.
Quantitative information, such as the number of committees or percentage of workers represented, can be included as supporting context but does not replace the required description of processes and arrangements.
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; Employee / non-employee; Control of work; Control of workplace; Included; Basis.
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: OHS process
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: OHS process; Participation process; Consultation process; Timing; How worker views affect decisions; Feedback to workers.
Evidence Approved source records, calculation files and review evidence supporting working table 2: ohs process.
Watch for The published response for working table 2: ohs process is incomplete or does not match the supporting records.
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Working table 3: Worker group
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Worker group; Information provided; Communication channel; Accessibility measures; Incident/action information; Limitations.
Evidence Approved source records, calculation files and review evidence supporting working table 3: worker group.
Watch for The published response for working table 3: worker group is incomplete or does not match the supporting records.
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Working table 4: Committee or grouped arrangement
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Committee or grouped arrangement; Formal committee under GRI definition; Responsibilities; Meeting frequency; Decision-making authority; Workers represented; Workers not represented and reasons.
Evidence Approved source records, calculation files and review evidence supporting working table 4: committee or grouped arrangement.
Watch for The published response for working table 4: committee or grouped arrangement is incomplete or does not match the supporting records.
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Working table 5: Barrier
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Barrier; Worker groups affected; Action taken; Protection against reprisals; Evidence.
Evidence Approved source records, calculation files and review evidence supporting working table 5: barrier.
Watch for The published response for working table 5: barrier is incomplete or does not match the supporting records.
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Working table 6: Agreement
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Agreement; Local / global; Trade union parties; OHS topics covered; Workers or locations covered.
Evidence Approved source records, calculation files and review evidence supporting working table 6: agreement.
Watch for The published response for working table 6: agreement is incomplete or does not match the supporting records.
Before you start
- Disclosure 403-4 requires an organization to describe the processes through which employees and workers who are not employees but whose work and/or workplace is controlled by the organization participate in and are consulted on the development, implementation and evaluation of the occupational health and safety management system.
- Apply Disclosure 403-4 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 403-4: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement. 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 403-4: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement. 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
Quantitative information, such as the number of committees or percentage of workers represented, can be included as supporting context but does not replace the required description of processes and arrangements.
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 403-4 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: OHS process is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 2: ohs process.
Evidence to check Approved source records, calculation files and review evidence supporting working table 2: ohs process.
Working table 3: Worker group is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 3: worker group.
Evidence to check Approved source records, calculation files and review evidence supporting working table 3: worker group.
Working table 4: Committee or grouped arrangement is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 4: committee or grouped arrangement.
Evidence to check Approved source records, calculation files and review evidence supporting working table 4: committee or grouped arrangement.
Working table 5: Barrier is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 5: barrier.
Evidence to check Approved source records, calculation files and review evidence supporting working table 5: barrier.
Working table 6: Agreement is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 6: agreement.
Evidence to check Approved source records, calculation files and review evidence supporting working table 6: agreement.
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 403-4
within GRI 403: Occupational Health and Safety
Related & explore
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