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GRI 403: Occupational Health and Safety·Disclosure GRI 403-10

Work-related ill health

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Estatus legal

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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Pasaporte publicado

Última revisión el 2026-08-03
RK Revisado por 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 Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Norma

GRI 403: Occupational Health and Safety

Disclosure GRI 403-10 · 2018

En vigor

2021-01-01

Fuente oficial: Abrir ↗

Última revisión

2026-08-03

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación
5LRA preparation fields 5afirmaciones que verificar 5áreas de evidencia

Foco de la divulgación

Disclosure 403-10 requires an organization to report work-related ill-health information 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 of fatalities resulting from work-related ill health, the number of cases of recordable work-related ill health and the main types of work-related ill health. Fatalities resulting from work-related ill health must be included in the corresponding recordable-case total.

Work-related ill health includes acute, recurring and chronic health problems caused or aggravated by work conditions or practices. It includes musculoskeletal disorders, skin and respiratory diseases, malignant cancers, diseases caused by physical agents and work-related mental illnesses.

The disclosure covers cases notified to the organization or identified through medical surveillance during the reporting period. It can include cases detected among former workers and both short- and long-latency illnesses.

The organization must describe the work-related hazards that pose a risk of ill health, how those hazards were determined, which hazards caused or contributed to cases during the period, and actions taken or underway to eliminate hazards and minimize risks using the hierarchy of controls.

If workers are excluded, identify the types of workers and explain why. Where privacy, legal or contractual restrictions prevent collection or disclosure of required information, apply the relevant reason for omission under GRI 1.

GRI additionally recommends reporting significant breakdowns, a list of identified chemical hazards, and the number of employees and controlled non-employee workers exposed to each hazard.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Working table 1: Metric Prepare and reconcile these columns: Metric; Current period; Notes. 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; Current period; Notes. Approved source records, calculation files and review evidence supporting working table 2: metric. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Case category Prepare and reconcile these columns: Case category; Employees; Controlled non-employees. Approved source records, calculation files and review evidence supporting working table 3: case category. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Hazard Prepare and reconcile these columns: Hazard; How determined; Worker groups exposed; Caused or contributed to current-period cases; Hierarchy-of-controls actions; Status. Approved source records, calculation files and review evidence supporting working table 4: hazard. Occupational Health and Safety / People / Sustainability Reporting
Working table 5: Chemical or agent Prepare and reconcile these columns: Chemical or agent; IARC classification; Employee exposure; Controlled non-employee exposure; Controls. Approved source records, calculation files and review evidence supporting working table 5: chemical or agent. Occupational Health and Safety / People / Sustainability Reporting
＋ Mostrar los subelementos de GRI 403-10 (lista de trabajo de LRA)

Cómo prepararlo

Disclosure 403-10 requires an organization to report work-related ill-health information 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: Case category; Working table 4: Hazard; Working table 5: Chemical or agent.
Apply Disclosure 403-10 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.

Solicitar los datos

Request the disclosure evidence

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

Provide the reporting-period records and reconciliations for Disclosure 403-10: Working table 1: Metric; Working table 2: Metric; Working table 3: Case category; Working table 4: Hazard; Working table 5: Chemical or agent. 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.

Solicitud mejor

Provide the reporting-period records and reconciliations for Disclosure 403-10: Working table 1: Metric; Working table 2: Metric; Working table 3: Case category; Working table 4: Hazard; Working table 5: Chemical or agent. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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.

Nota metodológica

GRI additionally recommends reporting significant breakdowns, a list of identified chemical hazards, and the number of employees and controlled non-employee workers exposed to each hazard.

Nota de contexto

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.

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para GRI 403-10 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

Gratis · Miembros de la Community
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
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: Case category is reported accurately and completely.The response omits, misclassifies or overstates working table 3: case category.Approved source records, calculation files and review evidence supporting working table 3: case category.
Working table 4: Hazard is reported accurately and completely.The response omits, misclassifies or overstates working table 4: hazard.Approved source records, calculation files and review evidence supporting working table 4: hazard.
Working table 5: Chemical or agent is reported accurately and completely.The response omits, misclassifies or overstates working table 5: chemical or agent.Approved source records, calculation files and review evidence supporting working table 5: chemical or agent.

Paquete de evidencia que preparar

Carencias habituales en los informes

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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Dr Ross Kurinko

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Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

GRI

GRI 403-10

dentro de GRI 403: Occupational Health and Safety

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Relacionado y explorar

Occupational health and safety management system → FichaHazard identification, risk assessment, and incident investigation → FichaOccupational health services → FichaWorker participation, consultation, and communication on occupational health and safety → FichaWorker training on occupational health and safety → Ficha Ver todas las divulgaciones →

Más en GRI 403 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Profundizar · GRI 403-10

Aprenda a preparar esta divulgación de principio a fin

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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