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GRI 403: Occupational Health and Safety·Disclosure GRI 403-3

Occupational health services

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 403-3 · 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
4LRA preparation fields 4afirmaciones que verificar 4áreas de evidencia

Foco de la divulgación

Disclosure 403-3 requires an organization to describe the functions of its occupational health services that contribute to the identification and elimination of hazards and the minimization of occupational health and safety risks.

The disclosure applies to all employees and to workers who are not employees but whose work and/or workplace is controlled by the organization. Reporting scope is determined by the employment relationship and the GRI control criteria, not by whether a worker currently has access to the service. Where a worker group does not have access, report the limitation rather than excluding that group.

Occupational health services have primarily preventive functions and protect workers’ health in relation to their work environment. General medical care, health insurance, employee-assistance programmes and voluntary wellbeing services do not automatically qualify as occupational health services and may instead relate to Disclosure 403-6.

The organization must explain how it ensures the quality of occupational health services. Relevant information can include professional competence, recognized qualifications and accreditations, legal compliance, clinical governance, provider reviews and effectiveness monitoring.

The organization must also explain how workers access the services in practice. Relevant information can include workplace and working-hours availability, self-referral and other referral routes, transport, information in languages understood by workers, workload adjustments and measures addressing physical or digital barriers.

GRI additionally recommends reporting how workers’ personal health-related information is kept confidential and how the organization ensures that health data or participation in occupational health services is not used for favorable or unfavorable treatment in employment or work-engagement decisions.

Coverage, utilisation and satisfaction figures can be included as voluntary supporting indicators, but they do not replace the required qualitative description.

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: Worker group Prepare and reconcile these columns: Worker group; Basis for inclusion under GRI; Occupational health service available; Access arrangements; Limitations. Approved source records, calculation files and review evidence supporting working table 1: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: Service function Prepare and reconcile these columns: Service function; Related hazard or risk; Contribution to hazard identification; Action supporting elimination or risk minimization; Evidence. Approved source records, calculation files and review evidence supporting working table 2: service function. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Element Prepare and reconcile these columns: Element; Arrangement; Evidence. Approved source records, calculation files and review evidence supporting working table 3: element. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Safeguard Prepare and reconcile these columns: Safeguard; Arrangement. Approved source records, calculation files and review evidence supporting working table 4: safeguard. Occupational Health and Safety / People / Sustainability Reporting
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Cómo prepararlo

Disclosure 403-3 requires an organization to describe the functions of its occupational health services that contribute to the identification and elimination of hazards and the minimization of occupational health and safety risks.
Collect and reconcile the records for: Working table 1: Worker group; Working table 2: Service function; Working table 3: Element; Working table 4: Safeguard.
Apply Disclosure 403-3 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 403-3: Working table 1: Worker group; Working table 2: Service function; Working table 3: Element; Working table 4: Safeguard. 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 403-3: Working table 1: Worker group; Working table 2: Service function; Working table 3: Element; Working table 4: Safeguard. 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

Coverage, utilisation and satisfaction figures can be included as voluntary supporting indicators, but they do not replace the required qualitative description.

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 403-3 — 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: Worker group is reported accurately and completely.The response omits, misclassifies or overstates working table 1: worker group.Approved source records, calculation files and review evidence supporting working table 1: worker group.
Working table 2: Service function is reported accurately and completely.The response omits, misclassifies or overstates working table 2: service function.Approved source records, calculation files and review evidence supporting working table 2: service function.
Working table 3: Element is reported accurately and completely.The response omits, misclassifies or overstates working table 3: element.Approved source records, calculation files and review evidence supporting working table 3: element.
Working table 4: Safeguard is reported accurately and completely.The response omits, misclassifies or overstates working table 4: safeguard.Approved source records, calculation files and review evidence supporting working table 4: safeguard.

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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Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

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

GRI

GRI 403-3

dentro de GRI 403: Occupational Health and Safety

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Relacionado y explorar

Occupational health and safety management system → FichaWork-related ill health → FichaHazard identification, risk assessment, and incident investigation → 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 403-3

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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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