Disclosure focus
This disclosure asks an organisation to explain how it supports and promotes worker health across its activities, not just whether it has a policy on paper. The emphasis is on the practical measures in place to encourage healthier working conditions and healthier behaviour, and on showing how those measures are applied in day-to-day operations.
In practice, the key question is coverage: are these health-promotion efforts limited to a few flagship sites, or are they available across the organisation’s operations where workers are affected? A useful report will describe the main initiatives, who they reach, and any differences in approach between locations, business units, or worker groups.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 403-6 sub-elements (LRA working checklist)
Set out any optional health-promotion services or programmes offered to workers for major health risks outside work, and name the risks they are meant to address.
Explain how workers are helped to use those services or programmes.
For employees and for other workers whose work or workplace the organisation controls, explain how access to non-work medical and healthcare services is supported, and what level of access is provided.
How to prepare it
1Set the reporting boundary first: list the people groups covered here, namely employees and any non-employee workers whose job or workplace the organisation controls. Keep that scope fixed before drafting the disclosure.
2Define what you will count as access to non-work medical or healthcare support, and separate that from any optional wellbeing offer. Make sure your wording covers both the type of support and how far access extends.
3Gather proof for the access arrangements and the support offered. Pull together the policies, programme notes, provider details, internal guidance, or other records that show how workers can use the services in practice.
4Write the disclosure in two parts: first explain how access to non-work medical or healthcare services is enabled, then describe any voluntary health-promotion services or programmes and name the non-work health risks they are meant to address.
5Add a short note on any limits, exclusions, or changes in coverage so readers can see exactly what is and is not included, and whether the approach differs across worker groups.
6Check the final text against the official source and your evidence pack to confirm the scope, the access explanation, and the programme description all match the underlying records without adding anything extra.
Request the data
Request worker health promotion evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
How do we support access to healthcare and health-promotion support for our people, and what services are in place?
Use your organisation’s own terms first, then map them to the disclosure. For example, if you call the relevant team, site clinic, wellbeing offer, or contractor population something different internally, use that language in the request and in the evidence pack.
Weak request
Please provide the GRI 403-6 evidence for worker health promotion.
Why it fails: This uses framework wording only, so the owner has to translate the ask before they can answer. It does not say which people, which services, which access route, or which internal records to pull, so the response is likely to be incomplete or inconsistent.
Better request
Please send the current summary of our worker health support for [reporting period] across [business boundary]: what healthcare access is available to [population covered], what voluntary wellbeing or health-promotion services we offer, which health risks they are meant to address, and how workers actually get access. Include the source document or system, eligibility rules, and any site or worker-group limits.
Industry examples
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
Describe which worker groups are included, how you define access support and voluntary wellbeing services, and the basis used to decide whether a service is available to a given group or location.
Context note
Explain what the figures show about how easy it is for workers to reach outside medical care and optional health programmes, and which major non-work health risks the organisation is trying to address.
Fluctuation statement
If access or participation changed during the period, note whether this was due to changes in service availability, worker coverage, site arrangements or the mix of programmes offered.
Content index entry
GRI 403-6 Promotion of worker health — [location / page] / [notes]
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Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to the wrong team, so the people who run health benefits, wellbeing offers, or site access never confirm the facts.
Framework language only
The data call is written in reporting jargon instead of the organisation’s own terms, so operational teams cannot tell which services or worker groups are being asked about.
Scope left vague
No one states whether the check covers employees only or also other workers whose work or workplace the organisation controls, so the dataset comes back incomplete.
Period not fixed
Different teams pull figures from different months or cut-off dates, which makes the collected information impossible to compare on one consistent basis.
Counting basis mixed
One source counts people, another counts service uses, and the two are merged as if they were the same measure.
Source labels lost
The original names from HR, benefits, clinic, or provider records are stripped out, so the evidence trail no longer shows where each figure came from.
Groups merged too early
Employees and non-employee workers are combined before the underlying facts are checked, even though the organisation may manage their access in different ways.
Health risks not named
The team records that a wellbeing offer exists but forgets to capture which non-work health risks it is meant to address.
No evidence trail
The pack is assembled without dates, file references, or reviewer sign-off, so nobody can show how the final data was checked before disclosure drafting.
Where judgement is often needed
Set the reporting perimeter after any buy-in or sale
If a site, team, or contractor group has moved in or out during the year, explain the cut-off you used and make clear whether the access arrangements are shown only for the period they were under your control.
Use one plain-language label for each worker group
Where local HR, legal, or site teams use different labels for the same people, pick a single internal grouping for the disclosure and explain how it maps to your operating population.
Decide how to treat people close to the control boundary
For agency staff, outsourced teams, and others working at or for your sites, state whether they are included because you direct the work or the workplace, and say so consistently across the narrative.
Separate general access from extra health support
Distinguish between the healthcare access you help workers reach and any optional wellbeing or health-promotion offer, so readers can see which services are available to everyone in scope and which are targeted at particular risks.
Name the health risks in business terms, not medical jargon
When describing optional programmes, use the risk labels your organisation actually manages internally, and explain any local wording differences so the reader can understand what each offer is meant to address.
Explain whether the description is based on current-year operation or a year-end snapshot
If access arrangements changed during the period, say whether you describe the position at year end, the average position, or the full-year picture, and keep that basis consistent across the disclosure.
State when you rely on estimates or roll-ups
If local records are incomplete, explain any estimates, central assumptions, or grouped reporting used to describe access or programme coverage, and note where the figures are not directly counted.
Show how you handled privacy-driven grouping
Where small teams or sensitive health information mean you cannot report at a fine level, aggregate the data enough to protect individuals and explain the grouping rule you applied.
Round in a way that does not distort the story
If you round counts or percentages, use one method throughout, make sure the rounded figures still align with the underlying totals, and note the approach if it affects interpretation.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
*Illustrative only: synthetic example disclosure.* We help our 1,240 employees and 380 agency workers at sites we control get to non-work medical and healthcare support through an on-site clinic, a 24/7 nurse advice line, and referral support for local GPs and physiotherapy; these routes are open to all employees and to controlled-site agency workers, with the clinic available at our three largest plants and the advice line available group-wide. - We also run voluntary wellbeing services aimed at common non-work health risks: blood pressure checks and lifestyle coaching for cardiovascular risk, smoking cessation support, and stress-management sessions for anxiety and sleep issues. - Access is arranged through our HR portal, line managers, and site noticeboards, with paid time allowed for clinic appointments and the wellbeing sessions scheduled across shifts so both employees and agency workers can use them.
This example shows how to describe practical access routes for both employees and controlled-site non-employees, then separate out optional health-promotion support and the main risks it targets.
Illustrative (synthetic) example — Logistics
*Illustrative only: synthetic example disclosure.* Our 860 employees and 210 warehouse contractors working under our site control can use non-work healthcare support through a company-funded telehealth service, referral help for local dentists and GPs, and a small number of booked occupational-health appointments; telehealth is open to everyone in scope, while the booked appointments are available at six depots and the referral help is available across the network. - We offer optional health programmes focused on major off-the-job risks: diabetes screening and nutrition coaching for metabolic risk, musculoskeletal prevention classes for back and joint strain, and mental health workshops for fatigue and depression. - Workers reach these services through the HR app, depot supervisors, and a dedicated wellbeing email, and we schedule sessions before and after shifts so both employees and controlled-site contractors can attend without losing pay.
This example demonstrates a second, different sector with a different mix of access channels and voluntary programmes, while still covering who can use the support, what it covers, and how people get to it.
Company reports
How companies report GRI 403-6
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Tanla Platforms Limited
Software and Services · India · 2025
Tanla Platforms Limited’s Integrated Report FY25 shows that employees and workers have access to non-occupational medical and healthcare services (p.212). The report also indicates the provision of transition assistance programs to support continued employability and career management for workers (p.214). However, there is no clear or quotable evidence regarding the methodology or further narrative details on these programs.
CAE Inc.
Aerospace and Defense · Canada · 2024
CAE Inc.’s FY24 Global Annual Activity and Sustainability Report provides a description of voluntary health promotion services and programs offered, specifically mentioning non-occupational medical and healthcare services and the scope of access provided (p.175). However, the report does not include clear methodological details or narrative explaining the implementation or impact of these services, as no quotable evidence was found on this aspect. Additionally, there is no data available for previous fiscal years to allow for comparison or trend analysis (p.175).
Mega Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
Mega Financial Holding Co., Ltd.'s 2024 Sustainability Report includes detailed disclosures on employment metrics such as new employee hires and turnover, linked to chapters on diversified recruitment and workplace happiness (p.195). The report also covers health promotion programs with performance data for 2024 (p.159) and describes community engagement activities including education and awareness efforts (p.198). However, specific quantitative data on benefits differentiation between full-time and part-time employees and parental leave policies are mentioned but not fully detailed in the provided excerpts, leaving some aspects unclear.
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Check your understanding
Scenarios to work through
A manufacturer runs an on-site clinic for its own staff and also for agency workers whose shifts and work areas are managed by the site team. The draft note says the clinic is available, but it does not explain who can use it or what help is actually provided.
QWhat should the preparer add so the disclosure clearly covers access to non-work medical and healthcare support for both groups of workers?
Reveal model answer →Hide answer ↑The note should spell out, in plain terms, how the organisation helps employees and other workers under its control reach non-work medical and healthcare services, and it should state the extent of that access. That means identifying the worker groups covered and describing what support is available, rather than just naming a clinic.
Why this matters · Cover both the people who can use the service and the level of access they have.
A logistics company offers a voluntary wellbeing programme with blood pressure checks, smoking cessation support and nutrition advice. The draft mentions the programme, but it does not say which non-work health risks it is meant to address.
QHow should the preparer frame this so the reader can see the health issues the programme is aimed at?
Reveal model answer →Hide answer ↑The description should link each voluntary service or programme to the main non-work health risks it is intended to help with. In this case, the disclosure should say that the offer addresses issues such as high blood pressure, smoking and diet-related risks, using the organisation’s own wording and keeping the explanation specific.
Why this matters · Name the health risks the voluntary offer is designed to address.
A retailer gives workers free access to an external wellbeing app and occasional health webinars. The draft says these are available, but it does not explain how workers are able to use them in practice, and some store staff have no easy access during shifts.
QWhat practical access details should the preparer include?
Reveal model answer →Hide answer ↑The disclosure should explain how workers are enabled to use the services and programmes, not just that they exist. A good explanation would cover the route to access, such as sign-up steps, timing, location, cost to the worker if any, and any arrangements that make use possible for shift-based staff.
Why this matters · Show the practical route workers use to reach the support.
A services firm has a health promotion package that includes flu vaccinations, mental health webinars and a confidential advice line. The draft lists the activities, but it does not say whether they are all voluntary or whether they are aimed at general wellbeing rather than job-related safety training.
QHow should the preparer distinguish this material so it fits the disclosure?
Reveal model answer →Hide answer ↑The disclosure should present these as voluntary health promotion services or programmes, and it should make clear that they are intended to help with major health risks outside work rather than with task-specific safety controls. The wording should stay focused on the offer to workers, the risks addressed and how access is arranged.
Why this matters · Keep the focus on voluntary health promotion for non-work health risks.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Occupational health and safety management system → Guide ✓Work-related ill health → Guide ✓Hazard identification, risk assessment, and incident investigation → Guide ✓Occupational health services → Guide ✓Worker participation, consultation, and communication on occupational health and safety → Guide ✓Worker training on occupational health and safety → Guide ✓Show all 9 related disclosures →
FAQ
Questions this page answers
For GRI 403-6, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare three datapoints: healthcare access support, health promotion programmes, and programme access arrangements. Use those as the starting point for your data request and evidence check.
How do I use the step-by-step 'how to prepare' section for GRI 403-6 in practice?+−
Use it as a working sequence to move from scoping the topic, to collecting the three datapoints, to checking the evidence pack and then drafting the output. It is designed as a practical prep aid rather than a formal rulebook.
What should I ask HR or the data owner to provide for GRI 403-6 healthcare access support?+−
Ask for the underlying records that show what support exists, who can access it, and how it is offered in practice. The page’s prep list and evidence pack are the best guide to what needs to be assembled.
How do I capture health promotion programmes for GRI 403-6 without overcomplicating the data?+−
Keep the request focused on the programmes themselves and the evidence that they are in place. The page is set up to help you collect the minimum practical information needed for a draft disclosure and assurance review.
What does 'programme access arrangements' mean for the GRI 403-6 workbook and what evidence should I collect?+−
Use the page’s plain-language explainer and evidence pack to identify how people access the programmes and what records show that access route. The workbook is there to help you organise that information into a usable draft.
Who should own the GRI 403-6 disclosure process in a company, and how do I assign tasks?+−
The page is aimed at sustainability/ESG managers, HR, data owners and assurance reviewers, so ownership can be split across those roles. A practical approach is to assign data collection to the relevant owner and keep drafting and assurance coordination with the reporting lead.
What should be in the evidence pack for GRI 403-6 if I want it to be assurance-ready?+−
The page includes an evidence pack with five items to support assurance readiness. Use it to show the claim, the risk, and the evidence behind each point before the draft is finalised.
What are the four assurance claims I need to verify for GRI 403-6?+−
The page says there are four claims to verify, each with a claim, risk and evidence angle. Use those checks to test whether the draft is supported and whether anything is missing before assurance.
What are the common reporting gaps or mistakes on the GRI 403-6 page that I should avoid?+−
The page lists common gaps and mistakes so you can spot weak drafting early. Use that section to check for missing datapoints, thin evidence, or unclear access arrangements before you circulate the draft.
How do I turn the GRI 403-6 page into a draft disclosure quickly?+−
Use the draft-output section for visualisation ideas, narrative starters and a GRI content-index line. That gives you a practical starting point for turning the collected data into a report-ready draft.
Can I reuse GRI 403-6 data for ESRS S1 (Own Workforce) reporting?+−
The page says ESRS S1 (Own Workforce) is the closest correspondence, so the data may be reusable across both. Treat that as a practical cross-check, not as a statement that the reporting requirements are identical.
More questions this page can help with
GRI 403-6 healthcare access support: what evidence should I ask for from HR?GRI 403-6 health promotion programmes: what counts as usable source data for a draft?GRI 403-6 programme access arrangements: how do I describe access in plain language?How do I use the GRI 403-6 Prep & Assurance workbook (.xlsx)?What is the printable Library Card (.pdf) for GRI 403-6 used for?How do I build an evidence pack for GRI 403-6 occupational health and safety disclosure?What are the most common mistakes in GRI 403-6 reporting?What should a GRI 403-6 narrative starter include?What visualisation ideas does the GRI 403-6 page suggest?Where can I find real company report examples for GRI 403-6?How do I use the GRI 403-6 content-index line in a draft?What is the closest ESRS correspondence for GRI 403-6 and how can I use it?
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