Disclosure focus
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.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
-
Employees and controlled non-employee workers
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Evidence Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers.
Watch for The published response for employees and controlled non-employee workers is incomplete or does not match the supporting records.
-
Generic OHS training
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Evidence Approved source records, calculation files and review evidence supporting generic ohs training.
Watch for The published response for generic ohs training is incomplete or does not match the supporting records.
-
Training on specific work-related hazards, hazardous activities and hazardous situations
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Evidence Approved source records, calculation files and review evidence supporting training on specific work-related hazards, hazardous activities and hazardous situations.
Watch for The published response for training on specific work-related hazards, hazardous activities and hazardous situations is incomplete or does not match the supporting records.
-
Voluntary supporting training indicators
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Evidence Approved source records, calculation files and review evidence supporting voluntary supporting training indicators.
Watch for The published response for voluntary supporting training indicators is incomplete or does not match the supporting records.
Before you start
- 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.
- Apply Disclosure 403-5 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 403-5: 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.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 403-5 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Employees and controlled non-employee workers is reported accurately and completely.
Risk The response omits, misclassifies or overstates employees and controlled non-employee workers.
Evidence to check Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers.
Generic OHS training is reported accurately and completely.
Risk The response omits, misclassifies or overstates generic ohs training.
Evidence to check 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.
Risk The response omits, misclassifies or overstates training on specific work-related hazards, hazardous activities and hazardous situations.
Evidence to check 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.
Risk The response omits, misclassifies or overstates voluntary supporting training indicators.
Evidence to check 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.
Ask the Knowledge Hub AI Assistant about this disclosure
Get practical answers for your reporting context.
Check your text
Paste one or two paragraphs. The fragment is used for this check only and is not stored in your conversation.
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 403-5
within GRI 403: Occupational Health and Safety
Related & explore
More in GRI 403 →Browse full catalogue →Search all disclosures →