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GRI 403: Occupational Health and Safety·Disclosure GRI 403-5
Worker training on occupational health and safety
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.
Published passport
Last reviewed 2026-08-03
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 403-5 · 2018
Last reviewed
2026-08-03
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 403-5 requires an organisation to describe any occupational health and safety training provided to employees and to workers who are not employees but whose work and/or workplace is controlled by the organisation. The description must include generic occupational health and safety training as well as training on specific work-related hazards, hazardous activities or hazardous situations.
The disclosure is narrative. GRI 403-5 does not require a training-coverage percentage, number of workers trained, number of courses or training hours. An organisation can provide such quantitative information voluntarily, but it should be clearly distinguished from the description required by Disclosure 403-5.
The focus is on describing the occupational health and safety training actually provided, including both generic training and training addressing specific work-related hazards, hazardous activities or hazardous situations.
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 |
|---|---|---|---|
| Employees and controlled non-employee workers | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers. | Occupational Health and Safety / People / Sustainability Reporting |
| Generic OHS training | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting generic ohs training. | Occupational Health and Safety / People / Sustainability Reporting |
| Training on specific work-related hazards, hazardous activities and hazardous situations | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting training on specific work-related hazards, hazardous activities and hazardous situations. | Occupational Health and Safety / People / Sustainability Reporting |
| Voluntary supporting training indicators | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting voluntary supporting training indicators. | Occupational Health and Safety / People / Sustainability Reporting |
＋ Show GRI 403-5 sub-elements (LRA working checklist)
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
How to prepare it
Disclosure 403-5 requires an organisation to describe any occupational health and safety training provided to employees and to workers who are not employees but whose work and/or workplace is controlled by the organisation. The description must include generic occupational health and safety training as well as training on specific work-related hazards, hazardous activities or hazardous situations.
Collect and reconcile the records for: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators.
Apply Disclosure 403-5 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 403-5: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators. 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 403-5: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators. 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 focus is on describing the occupational health and safety training actually provided, including both generic training and training addressing specific work-related hazards, hazardous activities or hazardous situations.
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 403-5 — 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.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Employees and controlled non-employee workers is reported accurately and completely. | The response omits, misclassifies or overstates employees and controlled non-employee workers. | Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers. |
| Generic OHS training is reported accurately and completely. | The response omits, misclassifies or overstates generic ohs training. | Approved source records, calculation files and review evidence supporting generic ohs training. |
| Training on specific work-related hazards, hazardous activities and hazardous situations is reported accurately and completely. | The response omits, misclassifies or overstates training on specific work-related hazards, hazardous activities and hazardous situations. | Approved source records, calculation files and review evidence supporting training on specific work-related hazards, hazardous activities and hazardous situations. |
| Voluntary supporting training indicators is reported accurately and completely. | The response omits, misclassifies or overstates voluntary supporting training indicators. | Approved source records, calculation files and review evidence supporting voluntary supporting training indicators. |
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 403-5
within GRI 403: Occupational Health and Safety
Related & explore
Occupational health and safety management system → CardWork-related ill health → CardHazard identification, risk assessment, and incident investigation → CardOccupational health services → CardWorker participation, consultation, and communication on occupational health and safety → Card
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