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 403-5
Worker training on occupational health and safety
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 403-5 · 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 403-5 requires an organisation to describe any occupational health and safety training provided to employees and to workers who are not employees but whose work and/or workplace is controlled by the organisation. The description must include generic occupational health and safety training as well as training on specific work-related hazards, hazardous activities or hazardous situations.
The disclosure is narrative. GRI 403-5 does not require a training-coverage percentage, number of workers trained, number of courses or training hours. An organisation can provide such quantitative information voluntarily, but it should be clearly distinguished from the description required by Disclosure 403-5.
The focus is on describing the occupational health and safety training actually provided, including both generic training and training addressing specific work-related hazards, hazardous activities or hazardous situations.
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 |
|---|---|---|---|
| Employees and controlled non-employee workers | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers. | Occupational Health and Safety / People / Sustainability Reporting |
| Generic OHS training | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting generic ohs training. | Occupational Health and Safety / People / Sustainability Reporting |
| Training on specific work-related hazards, hazardous activities and hazardous situations | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting training on specific work-related hazards, hazardous activities and hazardous situations. | Occupational Health and Safety / People / Sustainability Reporting |
| Voluntary supporting training indicators | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting voluntary supporting training indicators. | Occupational Health and Safety / People / Sustainability Reporting |
＋ Mostrar los subelementos de GRI 403-5 (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.
Cómo prepararlo
Disclosure 403-5 requires an organisation to describe any occupational health and safety training provided to employees and to workers who are not employees but whose work and/or workplace is controlled by the organisation. The description must include generic occupational health and safety training as well as training on specific work-related hazards, hazardous activities or hazardous situations.
Collect and reconcile the records for: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators.
Apply Disclosure 403-5 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 403-5: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators. 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 403-5: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators. 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 focus is on describing the occupational health and safety training actually provided, including both generic training and training addressing specific work-related hazards, hazardous activities or hazardous situations.
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 403-5 — 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 |
|---|---|---|
| Employees and controlled non-employee workers is reported accurately and completely. | The response omits, misclassifies or overstates employees and controlled non-employee workers. | Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers. |
| Generic OHS training is reported accurately and completely. | The response omits, misclassifies or overstates generic ohs training. | Approved source records, calculation files and review evidence supporting generic ohs training. |
| Training on specific work-related hazards, hazardous activities and hazardous situations is reported accurately and completely. | The response omits, misclassifies or overstates training on specific work-related hazards, hazardous activities and hazardous situations. | Approved source records, calculation files and review evidence supporting training on specific work-related hazards, hazardous activities and hazardous situations. |
| Voluntary supporting training indicators is reported accurately and completely. | The response omits, misclassifies or overstates voluntary supporting training indicators. | Approved source records, calculation files and review evidence supporting voluntary supporting training indicators. |
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 403-5
dentro de GRI 403: Occupational Health and Safety
Relacionado y explorar
Occupational health and safety management system → FichaWork-related ill health → FichaHazard identification, risk assessment, and incident investigation → FichaOccupational health services → FichaWorker participation, consultation, and communication on occupational health and safety → Ficha
Ver todas las divulgaciones →
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Profundizar · GRI 403-5
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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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