Health & Safety

Preparar

Qué recopilar antes de redactar

Marque cada campo cuando llegue la evidencia. Los responsables son los equipos que suelen custodiar los archivos fuente.

• Reporting coverage share

  Sustainability reporting / HR analytics

  The share of the relevant workforce or activity base that is included in the reported figure, using the same population and period as the underlying source data.

  Evidencia Coverage calculation file, source population definition, and reconciliation to the HR or operational system used for the denominator.

  Atención a The numerator is taken from one population while the denominator comes from a different source system or period, so the percentage does not reconcile to the underlying headcount or activity base.

• Work-related deaths

  Health and safety

  A narrative summary of any deaths linked to work, separating those arising from accidents and those arising from illness, with the reporting period and affected population clear.

  Evidencia Incident log, occupational health records, investigation notes, and any internal fatality review or case file.

  Atención a Accident-related deaths and illness-related deaths are merged or one category is omitted, so the reported narrative does not match the underlying case classification.

• Work accident count

  Health and safety

  The number of reportable work accidents in the period, using the organisation’s agreed incident definition and counting method.

  Evidencia Incident register, investigation log, and monthly safety dashboard reconciled to the central incident system.

  Atención a Local incident logs are counted differently from the central incident system, so the accident total does not reconcile to the source register.

• Accident frequency rate

  Health and safety / HR analytics

  The accident rate expressed per one million hours worked, using the same accident count and hours base for the same reporting period.

  Evidencia Safety KPI calculation sheet, accident count source, and hours-worked extract from payroll or timekeeping.

  Atención a The rate is calculated from a different hours base or period than the accident count, so the per-million-hours figure is not aligned to the source inputs.

• Work illness cases

  Occupational health

  The number of work-related illness cases recognised in the period, using the organisation’s agreed case definition and classification rules.

  Evidencia Occupational health case log, medical referral records, and case classification summary.

  Atención a Non-work-related conditions are included, or work-related cases are missed because the case definition is not applied consistently to the source log.

• Lost work days

  Health and safety / HR

  The total days lost because of work-related injury or illness in the reporting period, counted on the same basis used in the incident and absence records.

  Evidencia Absence records, incident case files, return-to-work notes, and the days-lost calculation worksheet.

  Atención a Days lost are mixed with calendar days or partial absences, or the count is taken from a different case set than the incident records.

Cómo prepararlo

Solicitar los datos

Request the health and safety incident data

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

What are the period-end health and safety figures we need to report for our own workforce and work activities?

Use your organisation’s own terms first, then map them to the reporting labels. For example, ask for your incident log, case register, absence records and hours worked data in the language your teams already use, rather than using framework wording in the request.

Subject: Request for health and safety data for [reporting period]

Hi [name/team],

I’m pulling together the health and safety figures for [reporting period] and need your latest data for [entity / site / business unit].

Please send, in your own working format if easier:
- the count of fatal events linked to work activities, including any cases tied to injury or illness;
- the number of accident cases;
- the accident rate calculated per one million hours worked, or the inputs needed to calculate it;
- the number of work-related illness cases;
- the number of lost days linked to those cases;
- the coverage percentage for the population included in your tracking.

Please also include:
- the period covered;
- the population and boundary used;
- the source system or file;
- the counting method;
- any exclusions or special cases;
- the person who prepared the data and the date it was last updated.

If you already have a report, export or dashboard extract, that is fine. Please attach the file or share the link and note any assumptions.

Thanks,
[preparer name]

Hi [name] — could you send the latest H&S figures for [period] for [site/business unit]? I need: fatal work-related events, accident count, accident rate per 1m hours, illness cases, lost days, and the coverage % for the group you track. Please include the source file/system, boundary, counting method, and any exclusions. A dashboard export is fine. Thanks.

Ejemplos sectoriales

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Centro de descargas

Verificación

Para cada afirmación, compruebe la evidencia

• We included non-staff cases in the accident and fatality figures where they arose within the organisation’s own labour force.

  Riesgos An assurer will test whether the boundary really captures non-employees and whether those cases were counted consistently rather than omitted or double-counted.

  Evidencia que comprobar Incident logs, investigation files, workforce boundary notes, consolidation rules, and the working paper showing how non-staff cases were identified and added to the totals.

• We split the accident and fatality figures into separate lines for staff and non-staff so the two groups can be read apart.

  Riesgos An assurer will check whether the split is genuine, whether the categories are applied consistently, and whether the totals reconcile to the underlying incident records.

  Evidencia que comprobar The reporting template, source incident register, classification guidance, reconciliation to the final table, and any review notes confirming the split between the two groups.

• For the accident-rate calculation, we used standard hours that reflect paid leave and documented how those hours were estimated.

  Riesgos An assurer will probe whether the hours basis is reasonable, whether leave was treated consistently, and whether the estimation method could distort the rate.

  Evidencia que comprobar Payroll or timekeeping extracts, the hours-estimation methodology, assumptions for leave, calculation sheets, and sign-off showing the basis used for the denominator.

• We reported both the count and the rate for recordable accidents affecting our own workforce during the period.

  Riesgos An assurer will test whether the numerator and denominator are complete, whether the rate maths is correct, and whether the period boundary was applied properly.

  Evidencia que comprobar Accident register, period cut-off checks, calculation workbook, source data extracts, and a review trail showing how the count and rate were derived.

• We disclosed the number of calendar days lost by employees because of recordable accidents and recordable ill-health cases.

  Riesgos An assurer will check whether days lost were counted on a calendar basis, whether only employee cases were included, and whether the totals tie back to case records.

  Evidencia que comprobar Case files, absence records, return-to-work records, day-count methodology, and a reconciliation from individual cases to the published total.

• We counted employee cases of recordable work-related ill health for the reporting period and used the case register as the source.

  Riesgos An assurer will probe whether the health cases meet the internal recording rule used, whether duplicates were removed, and whether the period coverage is complete.

  Evidencia que comprobar Occupational health records, case classification notes, the incident or health register, duplicate-check evidence, and the final tally working paper.

Dónde fallan los borradores

Errores que evitar y dónde se requiere juicio profesional

La columna izquierda muestra lo que los preparadores hacen mal al recopilar; la derecha, dónde tendrá que tomar y explicar un juicio.

Ejemplos

Cómo se lee en la página

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Escalera de calidad

• Básico

  I report a 92% workforce coverage rate, with 3 work-related deaths, 18 accidents, 2.4 cases per million hours, 5 illness cases and 120 lost days.

• Mejor

  I report that our 92% coverage figure relates to the people included in our health and safety tracking, and for that group we recorded 3 work-related deaths, 18 accidents, 2.4 cases per million hours, 5 illness cases and 120 lost days.

• Óptimo

  I report that, for the 92% of our workforce covered by our health and safety tracking this year, we recorded 3 work-related deaths, 18 accidents, 2.4 cases per million hours, 5 illness cases and 120 lost days, and the higher lost-day total mainly reflects two longer recovery periods after serious incidents.

Compruebe su comprensión

Escenarios para trabajar

Referencias del marco

Requisitos aplicables de ESRS y divulgaciones relacionadas

Guides that settle this question

Relacionado y explorar

Más en ESRS S1 →Ver el catálogo completo →Buscar en todas las divulgaciones →

Preguntas frecuentes

Preguntas que responde esta página

Más preguntas con las que puede ayudar esta página