Disclosure focus
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.
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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Worker group
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Worker group; Total workers; Covered by qualifying OHSMS; Covered by internally audited OHSMS; Covered by externally audited or certified OHSMS.
Evidence Approved source records, calculation files and review evidence supporting worker group.
Watch for The published response for worker group is incomplete or does not match the supporting records.
Before you start
- 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.
- Apply Disclosure 403-8 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 403-8: 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
Download preparation tools for GRI 403-8 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Worker group is reported accurately and completely.
Risk The response omits, misclassifies or overstates worker group.
Evidence to check 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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Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 403-8
within GRI 403: Occupational Health and Safety
Related & explore
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