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GRI 403: Occupational Health and Safety·Disclosure GRI 403-6

Promotion of worker health

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.

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Published passport

Last reviewed 2026-08-03
RK 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 403-6 · 2018

Effective

2021-01-01

Official source: Open ↗

Last reviewed

2026-08-03

LRA educational guidance · Not issued or endorsed by Global Reporting Initiative

To prepare this disclosure
4LRA preparation fields 4claims to verify 4evidence areas

Disclosure focus

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.

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.

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; Service type; Access mechanism; Scope and cost; Locations; Eligibility and 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: Program Prepare and reconcile these columns: Program; Specific major non-work-related health risk; Voluntary-status control; Worker groups; Access route; Paid-time access; Locations; Evidence. Approved source records, calculation files and review evidence supporting working table 2: program. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Service or program Prepare and reconcile these columns: Service or program; Occupational / non-occupational; Reporting disclosure; Reason. Approved source records, calculation files and review evidence supporting working table 3: service or program. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Safeguard Prepare and reconcile these columns: Safeguard; Arrangement; Evidence. Approved source records, calculation files and review evidence supporting working table 4: safeguard. Occupational Health and Safety / People / Sustainability Reporting
＋ Show GRI 403-6 sub-elements (LRA working checklist)

How to prepare it

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.
Collect and reconcile the records for: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; Working table 4: Safeguard.
Apply Disclosure 403-6 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 403-6: 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

Professional preparation tools for GRI 403-6 — 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.

Free · Community members
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

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: Program is reported accurately and completely.The response omits, misclassifies or overstates working table 2: program.Approved source records, calculation files and review evidence supporting working table 2: program.
Working table 3: Service or program is reported accurately and completely.The response omits, misclassifies or overstates working table 3: service or program.Approved source records, calculation files and review evidence supporting working table 3: service or program.
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

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 403-6

within GRI 403: Occupational Health and Safety

Open official source →

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 Browse all disclosures →

More in GRI 403 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Go deeper · GRI 403-6

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