Disclosure focus
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.
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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Working table 1: Metric
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Metric; Number; Rate; Rate multiplier.
Evidence Approved source records, calculation files and review evidence supporting working table 1: metric.
Watch for The published response for working table 1: metric is incomplete or does not match the supporting records.
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Working table 2: Metric
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Metric; Number; Rate; Rate multiplier.
Evidence Approved source records, calculation files and review evidence supporting working table 2: metric.
Watch for The published response for working table 2: metric is incomplete or does not match the supporting records.
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Working table 3: Hazard category
Occupational Health and Safety / People / Sustainability ReportingPrepare and reconcile these columns: Hazard category; How identified; High-consequence risk; Caused or contributed to injuries during period; Hierarchy-of-controls actions; Status.
Evidence Approved source records, calculation files and review evidence supporting working table 3: hazard category.
Watch for The published response for working table 3: hazard category is incomplete or does not match the supporting records.
Before you start
- 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.
- Apply Disclosure 403-9 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 403-9: 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.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 403-9 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Working table 1: Metric is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 1: metric.
Evidence to check Approved source records, calculation files and review evidence supporting working table 1: metric.
Working table 2: Metric is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 2: metric.
Evidence to check Approved source records, calculation files and review evidence supporting working table 2: metric.
Working table 3: Hazard category is reported accurately and completely.
Risk The response omits, misclassifies or overstates working table 3: hazard category.
Evidence to check 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.
Real reports
How 3 companies report it
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Grupo Cibest S.A.
Partial
Indra Sistemas, S.A.
Exact
Delta Electronics, Inc.
Partial| Field | Grupo Cibest S.A. | Indra Sistemas, S.A. | Delta Electronics, Inc. |
|---|---|---|---|
| Worker population covered | Not found | Not found | Partial |
| Fatal injury count | Not found | Not found | Not found |
| Fatal injury rate | Not found | Not found | Not found |
| Serious injury count | Not found | Not found | Not found |
| Serious injury rate | Not found | Not found | Not found |
| Recordable injury count | Not found | Not found | Not found |
| Recordable injury rate | Not found | Not found | Not found |
| Injury types | Not found | Partial | Not found |
| Hours worked total | Not found | Not found | Not found |
| Serious hazard list | Not found | Not found | Not found |
| Hazard identification method | Not found | Not found | Not found |
| Hazards behind serious cases | Partial | Not found | Not found |
| Serious hazard controls | Not found | Not found | Not found |
| Other hazard controls | Not found | Not found | Not found |
| Rate calculation basis | Partial | Partial | Partial |
| Worker exclusions flag | Not found | Not found | Not found |
| Exclusion details | Not found | Not found | Not found |
| Compilation notes | Partial | Partial | Partial |
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Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 403-9
within GRI 403: Occupational Health and Safety
Related & explore
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