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GRI 403: Occupational Health and Safety·Disclosure GRI 403-9

Work-related injuries

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 403-9 · 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
3LRA preparation fields 3claims to verify 3evidence areas

Disclosure focus

Disclosure 403-9 requires an organization to report work-related injury data separately for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization.

For each worker population, report the number and rate of fatalities resulting from work-related injury, high-consequence work-related injuries excluding fatalities, and recordable work-related injuries. Also report the main types of injury and the number of hours worked.

A high-consequence work-related injury is an injury from which the worker cannot, does not, or is not expected to recover fully to pre-injury health status within six months. The classification is based on recovery time, not days lost or the date on which the worker returned to work.

Recordable work-related injuries include fatalities, days-away cases, restricted work, job transfer, medical treatment beyond first aid, loss of consciousness and significant injuries diagnosed by a licensed healthcare professional.

Exclude fatalities from the high-consequence non-fatal total, but include them in the recordable-injury total. Include commuting injuries only when the transport was organized by the organization. Calculate rates per 200,000 or 1,000,000 hours worked.

Describe the hazards that pose a risk of high-consequence injury, how those hazards were determined, which hazard categories caused or contributed to high-consequence injuries during the period, and actions taken or underway using the hierarchy of controls. Also describe actions addressing other work-related hazards.

Injury data measures the extent of harm suffered by workers; it is not, by itself, a complete measure of safety performance. Explain changes in reporting quality, scope and case recognition where these affect trends.

Work-related musculoskeletal disorders are normally reported under GRI 403-10 as ill health unless the applicable compensation system classifies them as injuries and the organization explains this treatment.

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: Metric Prepare and reconcile these columns: Metric; Number; Rate; Rate multiplier. Approved source records, calculation files and review evidence supporting working table 1: metric. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: Metric Prepare and reconcile these columns: Metric; Number; Rate; Rate multiplier. Approved source records, calculation files and review evidence supporting working table 2: metric. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Hazard category Prepare and reconcile these columns: Hazard category; How identified; High-consequence risk; Caused or contributed to injuries during period; Hierarchy-of-controls actions; Status. Approved source records, calculation files and review evidence supporting working table 3: hazard category. Occupational Health and Safety / People / Sustainability Reporting
＋ Show GRI 403-9 sub-elements (LRA working checklist)

How to prepare it

Disclosure 403-9 requires an organization to report work-related injury data separately for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization.
Collect and reconcile the records for: Working table 1: Metric; Working table 2: Metric; Working table 3: Hazard category.
Apply Disclosure 403-9 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 403-9: Working table 1: Metric; Working table 2: Metric; Working table 3: Hazard category. 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 403-9: Working table 1: Metric; Working table 2: Metric; Working table 3: Hazard category. 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

Work-related musculoskeletal disorders are normally reported under GRI 403-10 as ill health unless the applicable compensation system classifies them as injuries and the organization explains this treatment.

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.

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Preparation tools & forms

Professional preparation tools for GRI 403-9 — 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: Metric is reported accurately and completely.The response omits, misclassifies or overstates working table 1: metric.Approved source records, calculation files and review evidence supporting working table 1: metric.
Working table 2: Metric is reported accurately and completely.The response omits, misclassifies or overstates working table 2: metric.Approved source records, calculation files and review evidence supporting working table 2: metric.
Working table 3: Hazard category is reported accurately and completely.The response omits, misclassifies or overstates working table 3: hazard category.Approved source records, calculation files and review evidence supporting working table 3: hazard category.

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 403-9

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 403-9

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