Ir al foco de la divulgación
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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
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GRI 403: Occupational Health and Safety·Disclosure GRI 403-2
Hazard identification, risk assessment, and incident investigation
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.
Pasaporte publicado
Última revisión el 2026-08-03
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 403-2 · 2018
Última revisión
2026-08-03
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Para preparar esta divulgación
Foco de la divulgación
Disclosure 403-2 requires an organisation to describe the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls to eliminate hazards and minimise risks. It also requires information on the quality of these processes, the competency of the persons who carry them out, and how the results are used to evaluate and continually improve the occupational health and safety management system.
The disclosure also covers the processes through which workers can report work-related hazards and hazardous situations, the policies and processes that allow workers to remove themselves from work situations they believe could cause injury or ill health to themselves or another person, and the protection provided against reprisals. In addition, it requires a description of the processes used to investigate work-related incidents, assess the related hazards and risks, determine corrective actions using the hierarchy of controls, and identify improvements needed in the occupational health and safety management system.
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 |
|---|---|---|---|
| Routine and non-routine hazard-identification and risk-assessment processes | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting routine and non-routine hazard-identification and risk-assessment processes. | Occupational Health and Safety / People / Sustainability Reporting |
| Hierarchy of controls | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting hierarchy of controls. | Occupational Health and Safety / People / Sustainability Reporting |
| Process quality and competent persons | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting process quality and competent persons. | Occupational Health and Safety / People / Sustainability Reporting |
| Worker hazard reporting | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting worker hazard reporting. | Occupational Health and Safety / People / Sustainability Reporting |
| Removal from dangerous work and protection against reprisals | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting removal from dangerous work and protection against reprisals. | Occupational Health and Safety / People / Sustainability Reporting |
| Incident investigation and management-system improvement | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting incident investigation and management-system improvement. | Occupational Health and Safety / People / Sustainability Reporting |
＋ Mostrar los subelementos de GRI 403-2 (lista de trabajo de LRA)
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus.
Cómo prepararlo
Disclosure 403-2 requires an organisation to describe the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls to eliminate hazards and minimise risks. It also requires information on the quality of these processes, the competency of the persons who carry them out, and how the results are used to evaluate and continually improve the occupational health and safety management system.
Collect and reconcile the records for: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement.
Apply Disclosure 403-2 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 403-2: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement. 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 403-2: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement. 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
The disclosure also covers the processes through which workers can report work-related hazards and hazardous situations, the policies and processes that allow workers to remove themselves from work situations they believe could cause injury or ill health to themselves or another person, and the protection provided against reprisals. In addition, it requires a description of the processes used to investigate work-related incidents, assess the related hazards and risks, determine corrective actions using the hierarchy of controls, and identify improvements needed in the occupational health and safety management system.
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 403-2 — 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.
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 |
|---|---|---|
| Routine and non-routine hazard-identification and risk-assessment processes is reported accurately and completely. | The response omits, misclassifies or overstates routine and non-routine hazard-identification and risk-assessment processes. | Approved source records, calculation files and review evidence supporting routine and non-routine hazard-identification and risk-assessment processes. |
| Hierarchy of controls is reported accurately and completely. | The response omits, misclassifies or overstates hierarchy of controls. | Approved source records, calculation files and review evidence supporting hierarchy of controls. |
| Process quality and competent persons is reported accurately and completely. | The response omits, misclassifies or overstates process quality and competent persons. | Approved source records, calculation files and review evidence supporting process quality and competent persons. |
| Worker hazard reporting is reported accurately and completely. | The response omits, misclassifies or overstates worker hazard reporting. | Approved source records, calculation files and review evidence supporting worker hazard reporting. |
| Removal from dangerous work and protection against reprisals is reported accurately and completely. | The response omits, misclassifies or overstates removal from dangerous work and protection against reprisals. | Approved source records, calculation files and review evidence supporting removal from dangerous work and protection against reprisals. |
| Incident investigation and management-system improvement is reported accurately and completely. | The response omits, misclassifies or overstates incident investigation and management-system improvement. | Approved source records, calculation files and review evidence supporting incident investigation and management-system improvement. |
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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Pruebe
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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 403-2
dentro de GRI 403: Occupational Health and Safety
Relacionado y explorar
Occupational health and safety management system → FichaWork-related ill health → FichaOccupational health services → FichaWorker participation, consultation, and communication on occupational health and safety → FichaWorker training on occupational health and safety → Ficha
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Profundizar · GRI 403-2
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Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
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