Disclosure focus
The organization must also describe any voluntary health-promotion services and programs offered to workers to address major non-work-related physical or mental health risks. For each program or group of programs, it should identify the specific health risks addressed and explain how workers access the support in practice.
A program is voluntary when it does not set mandatory personal health targets and when participation, non-participation, incentives or health outcomes are not used in employment or work-engagement decisions.
Occupational health services and non-occupational healthcare should be distinguished. Occupational preventive services are reported under Disclosure 403-3. Where one clinic or provider performs both functions, describe them separately.
Voluntary health-promotion programs complement but cannot replace occupational health and safety measures that prevent work-related injury and ill health. Where stress, fatigue, musculoskeletal conditions or other health issues are work-related, the organization must address the underlying hazards through its occupational health and safety management system.
GRI additionally recommends reporting how workers’ personal health-related information is kept confidential and how the organization ensures that health data or participation in services and programs is not used for favorable or unfavorable treatment.
Quantitative information, such as participation, utilisation or effectiveness metrics, can be included as supporting context but does not replace the required description of access, scope, programs and risks.
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; Service type; Access mechanism; Scope and cost; Locations; Eligibility and 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: Program
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Program; Specific major non-work-related health risk; Voluntary-status control; Worker groups; Access route; Paid-time access; Locations; Evidence.
Evidence Approved source records, calculation files and review evidence supporting working table 2: program.
Watch for The published response for working table 2: program is incomplete or does not match the supporting records.
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Working table 3: Service or program
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Service or program; Occupational / non-occupational; Reporting disclosure; Reason.
Evidence Approved source records, calculation files and review evidence supporting working table 3: service or program.
Watch for The published response for working table 3: service or program 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.
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 403-6 requires an organization to explain how it facilitates access to non-occupational medical and healthcare services for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization. The explanation must describe the scope of access, including the services available, the worker groups covered and relevant eligibility, location, cost or access limitations.
- Apply Disclosure 403-6 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 403-6: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; 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 403-6: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; 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
Quantitative information, such as participation, utilisation or effectiveness metrics, can be included as supporting context but does not replace the required description of access, scope, programs and risks.
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 403-6 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: Program is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 2: program.
Evidence to check Approved source records, calculation files and review evidence supporting working table 2: program.
Working table 3: Service or program is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 3: service or program.
Evidence to check Approved source records, calculation files and review evidence supporting working table 3: service or program.
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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Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 403-6
within GRI 403: Occupational Health and Safety
Related & explore
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