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GRI 403: Occupational Health and Safety·Disclosure GRI 403-6

Promotion of worker 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 403-6 · 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 403-6 requires an organization to explain how it facilitates access to non-occupational medical and healthcare services for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization. The explanation must describe the scope of access, including the services available, the worker groups covered and relevant eligibility, location, cost or access limitations.

The organization must also describe any voluntary health-promotion services and programs offered to workers to address major non-work-related physical or mental health risks. For each program or group of programs, it should identify the specific health risks addressed and explain how workers access the support in practice.

A program is voluntary when it does not set mandatory personal health targets and when participation, non-participation, incentives or health outcomes are not used in employment or work-engagement decisions.

Occupational health services and non-occupational healthcare should be distinguished. Occupational preventive services are reported under Disclosure 403-3. Where one clinic or provider performs both functions, describe them separately.

Voluntary health-promotion programs complement but cannot replace occupational health and safety measures that prevent work-related injury and ill health. Where stress, fatigue, musculoskeletal conditions or other health issues are work-related, the organization must address the underlying hazards through its occupational health and safety management system.

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

Quantitative information, such as participation, utilisation or effectiveness metrics, can be included as supporting context but does not replace the required description of access, scope, programs and risks.

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; Service type; Access mechanism; Scope and cost; Locations; Eligibility and 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: Program Prepare and reconcile these columns: Program; Specific major non-work-related health risk; Voluntary-status control; Worker groups; Access route; Paid-time access; Locations; Evidence. Approved source records, calculation files and review evidence supporting working table 2: program. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Service or program Prepare and reconcile these columns: Service or program; Occupational / non-occupational; Reporting disclosure; Reason. Approved source records, calculation files and review evidence supporting working table 3: service or program. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Safeguard Prepare and reconcile these columns: Safeguard; Arrangement; Evidence. Approved source records, calculation files and review evidence supporting working table 4: safeguard. Occupational Health and Safety / People / Sustainability Reporting
＋ Mostrar los subelementos de GRI 403-6 (lista de trabajo de LRA)

Cómo prepararlo

Disclosure 403-6 requires an organization to explain how it facilitates access to non-occupational medical and healthcare services for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization. The explanation must describe the scope of access, including the services available, the worker groups covered and relevant eligibility, location, cost or access limitations.
Collect and reconcile the records for: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; Working table 4: Safeguard.
Apply Disclosure 403-6 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 403-6: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; 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 403-6: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; 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

Quantitative information, such as participation, utilisation or effectiveness metrics, can be included as supporting context but does not replace the required description of access, scope, programs and risks.

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 403-6 — 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: Program is reported accurately and completely.The response omits, misclassifies or overstates working table 2: program.Approved source records, calculation files and review evidence supporting working table 2: program.
Working table 3: Service or program is reported accurately and completely.The response omits, misclassifies or overstates working table 3: service or program.Approved source records, calculation files and review evidence supporting working table 3: service or program.
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 403-6

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 → FichaOccupational health services → FichaWorker participation, consultation, and communication 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 403-6

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