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GRI Training Partner GRI 403 · Occupational Health and Safety · Disclosure GRI 403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

GRI 403-7 · mandatory · narrative disclosure

Disclosure 403-7 requires an organisation to describe its approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services through its business relationships. The description must also identify the related hazards and risks.

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.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

This disclosure applies where the organisation controls neither the work nor the workplace of the affected workers but its operations, products or services are directly linked to significant negative occupational health and safety impacts through a business relationship. In these circumstances, the organisation should explain the efforts it makes, including how it uses available leverage, to prevent or mitigate the impacts.

Who Disclosure 403-7 applies toDisclosure 403-7 addresses workers who are not employees and whose work and workplace are both not controlled by the organisation, where significant negative occupational health and safety impacts on those workers are directly linked to the organisation’s operations, products or services through its business relationships.

Where the organisation controls or shares control over either the work or the workplace, the relevant workers are addressed through the other applicable disclosures in GRI 403 rather than through Disclosure 403-7. Employees are also addressed through the other GRI 403 disclosures, irrespective of whether the organisation controls their work or workplace.

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.

  • Affected workers outside organisational control

    Occupational Health and Safety / People / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting affected workers outside organisational control.

    Watch for The published response for affected workers outside organisational control is incomplete or does not match the supporting records.

  • Direct link through a business relationship

    Occupational Health and Safety / People / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting direct link through a business relationship.

    Watch for The published response for direct link through a business relationship is incomplete or does not match the supporting records.

  • Significant negative OHS impacts

    Occupational Health and Safety / People / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting significant negative ohs impacts.

    Watch for The published response for significant negative ohs impacts is incomplete or does not match the supporting records.

  • Related hazards and risks

    Occupational Health and Safety / People / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting related hazards and risks.

    Watch for The published response for related hazards and risks is incomplete or does not match the supporting records.

  • Prevention, mitigation and leverage

    Occupational Health and Safety / People / Sustainability Reporting

    Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files and review evidence supporting prevention, mitigation and leverage.

    Watch for The published response for prevention, mitigation and leverage is incomplete or does not match the supporting records.

Before you start

  • Disclosure 403-7 requires an organisation to describe its approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services through its business relationships. The description must also identify the related hazards and risks.
  • Apply Disclosure 403-7 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?
＋ Show GRI 403-7 sub-elements (LRA working checklist)

How to prepare it

Disclosure 403-7 requires an organisation to describe its approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services through its business relationships. The description must also identify the related hazards and risks.
Collect and reconcile the records for: Affected workers outside organisational control; Direct link through a business relationship; Significant negative OHS impacts; Related hazards and risks; Prevention, mitigation and leverage.
Apply Disclosure 403-7 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 403-7: Affected workers outside organisational control; Direct link through a business relationship; Significant negative OHS impacts; Related hazards and risks; Prevention, mitigation and leverage. 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 403-7: Affected workers outside organisational control; Direct link through a business relationship; Significant negative OHS impacts; Related hazards and risks; Prevention, mitigation and leverage. 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

Where the organisation controls or shares control over either the work or the workplace, the relevant workers are addressed through the other applicable disclosures in GRI 403 rather than through Disclosure 403-7. Employees are also addressed through the other GRI 403 disclosures, irrespective of whether the organisation controls their work or workplace.

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 403-7 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
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 ↧

Check

For each claim, check the evidence

  • Affected workers outside organisational control is reported accurately and completely.

    Risk The response omits, misclassifies or overstates affected workers outside organisational control.

    Evidence to check Approved source records, calculation files and review evidence supporting affected workers outside organisational control.

  • Direct link through a business relationship is reported accurately and completely.

    Risk The response omits, misclassifies or overstates direct link through a business relationship.

    Evidence to check Approved source records, calculation files and review evidence supporting direct link through a business relationship.

  • Significant negative OHS impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates significant negative ohs impacts.

    Evidence to check Approved source records, calculation files and review evidence supporting significant negative ohs impacts.

  • Related hazards and risks is reported accurately and completely.

    Risk The response omits, misclassifies or overstates related hazards and risks.

    Evidence to check Approved source records, calculation files and review evidence supporting related hazards and risks.

  • Prevention, mitigation and leverage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates prevention, mitigation and leverage.

    Evidence to check Approved source records, calculation files and review evidence supporting prevention, mitigation and leverage.

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

GRI

GRI 403-7

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 → CardBrowse all disclosures →

More in GRI 403 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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