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GRI 403: Occupational Health and Safety·Disclosure GRI 403-8

Workers covered by an occupational health and safety management system

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 403-8 · 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
1LRA preparation fields 1claims to verify 1evidence areas

Disclosure focus

Disclosure 403-8 requires an organisation to report the number and percentage of employees and controlled non-employee workers covered by an occupational health and safety management system based on legal requirements and/or recognised standards or guidelines. It also requires separate numbers and percentages for workers covered by internally audited systems and by systems audited or certified by an external party.

The required population comprises all employees and all workers who are not employees but whose work and/or workplace is controlled by the organisation. The organisation should not construct the denominator only from selected sites, functions or worker groups. It must identify the complete required population, calculate each of the three coverage measures against a clearly explained denominator, and disclose any exclusions and their reasons.

The three coverage measures are not interchangeable. A worker can be covered by an occupational health and safety management system without being covered by an internally audited system or by a system audited or certified by an external party. Each number and percentage must therefore be calculated and presented separately.

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
Worker group Prepare and reconcile these columns: Worker group; Total workers; Covered by qualifying OHSMS; Covered by internally audited OHSMS; Covered by externally audited or certified OHSMS. Approved source records, calculation files and review evidence supporting worker group. Occupational Health and Safety / People / Sustainability Reporting
＋ Show GRI 403-8 sub-elements (LRA working checklist)

How to prepare it

Disclosure 403-8 requires an organisation to report the number and percentage of employees and controlled non-employee workers covered by an occupational health and safety management system based on legal requirements and/or recognised standards or guidelines. It also requires separate numbers and percentages for workers covered by internally audited systems and by systems audited or certified by an external party.
Collect and reconcile the records for: Worker group.
Apply Disclosure 403-8 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 403-8: Worker group. 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 403-8: Worker group. 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 three coverage measures are not interchangeable. A worker can be covered by an occupational health and safety management system without being covered by an internally audited system or by a system audited or certified by an external party. Each number and percentage must therefore be calculated and presented separately.

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 403-8 — 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
Worker group is reported accurately and completely.The response omits, misclassifies or overstates worker group.Approved source records, calculation files and review evidence supporting worker group.

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 403-8

within GRI 403: Occupational Health and Safety

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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 403-8

Learn to prepare this disclosure end-to-end

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