Disclosure focus
This disclosure asks an organisation to explain how it tracks and reports work-related ill health among its workers. In practice, the focus is on whether the organisation has a way of identifying cases that are linked to work, how it records them, and what it can say about the scale and pattern of those cases over the reporting period.
The practical question is coverage: does the reporting capture the whole organisation, or only selected sites, business units, or worker groups? A useful explanation should make clear the scope of the data, any gaps or exclusions, and whether the approach is consistent across operations rather than limited to a few flagship locations.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 403-10 sub-elements (LRA working checklist)
Describe the steps already taken, or still in progress, to remove workplace dangers that could harm health, and to reduce remaining risk by following the control hierarchy.
Add the background needed to interpret the figures: the methods, standards and assumptions used to compile them.
State which people are covered by the disclosure: employees and other workers.
Say whether any workers have been left out of this disclosure.
Explain how you identified workplace dangers that could lead to ill health.
Set out the main kinds of work-related ill health.
Report the number of recordable cases of work-related ill health.
Report the number of deaths linked to work-related ill health.
Give the reason for any exclusion and identify the types of worker excluded.
Identify which workplace dangers that could harm health caused or helped cause ill-health cases during the reporting period.
List the workplace dangers that could lead to ill health.
How to prepare it
1Set the reporting boundary first: decide which people are included in the disclosure, and make sure your scope matches the workforce group you intend to report on.
2Define the measures you will use for each required item: deaths linked to work-related ill health, recorded cases of work-related ill health, the main illness categories, and the hazards connected to those cases.
3Gather the supporting records and source documents: incident logs, occupational health data, risk assessments, investigation notes, and any other evidence that shows how the figures and descriptions were built.
4Prepare the disclosure content in a clear structure: provide the numbers where needed, describe the main illness types and hazards, explain how the hazards were identified, and state the actions taken or in progress to remove or reduce them using the control approach applied by the organisation.
5Check whether any people were left out of the reporting set; if so, record who was excluded and why, including the type of worker affected.
6Add a short methods note so readers can understand the compilation approach, including any standards used, the calculation method, and any assumptions or judgement calls; then compare the draft with the official source to confirm nothing material has been missed.
Request the data
Request the work-related ill health data from EHS
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What work-related ill health cases, related fatalities, likely causes, and control actions should we report for the period, and who is outside scope?
Use your organisation’s own terms first, then map them to the reporting fields. For example, if you say ‘occupational health case’, ‘incident review’, ‘site hazard’, or ‘contractor population’ internally, keep that language in the request and only translate it at the end for reporting. Check the source material before sign-off.
Weak request
Please provide the GRI 403-10 data for work-related ill health, including fatalities, recordable cases, hazards, and control measures.
Why it fails: It uses framework language only, so the owner has to translate the ask before they can act. It also does not specify the period, the worker groups, the source system, or what supporting notes are needed, which makes the return harder to compile and review.
Better request
Please pull the occupational health case data and related safety notes for [period] from [system] for [business unit / site]. Include any fatalities linked to work-related illness, the count of recordable cases, the main illness types, the hazards involved, how those hazards were identified, which hazards appear to have contributed to cases, the controls already in place or being rolled out, any excluded worker groups, and a short note on method, assumptions, and data limits.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Set out which worker groups are covered, which are left out and why, and explain the basis, assumptions and any standards used to compile the figures.
Context note
Explain what the numbers show about the scale and pattern of work-related ill health, the main illness types, the hazards involved, and the steps being taken to reduce those risks.
Fluctuation statement
If the figures have moved materially, describe the main operational or reporting reasons, including changes in coverage, hazard identification, case classification, or control measures.
Content index entry
GRI 403-10 Work-related ill health — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong data owner
The request goes to the wrong team, so the case counts, hazard notes, and exclusion details are pulled from separate systems that do not line up.
Framework language, not site language
People ask for the data using disclosure terms instead of the organisation’s own health-and-safety labels, and the source team cannot map the request cleanly.
Scope left vague
No one states which employee groups and other worker groups are in or out, so the dataset is built on an unclear population.
Period basis not fixed
The team mixes cases from different cut-off dates or reporting windows, which makes the totals cover different time spans.
Counting rules mixed together
Fatal cases, recordable cases, and narrative health categories are combined in one extract without keeping each count on its own basis.
Source labels stripped out
The original case notes, hazard names, and system tags are replaced with generic headings, so the audit trail back to the first record is lost.
Separate worker groups merged
Employees and other worker categories are rolled into one file even though the exclusion note or context needs them kept distinct.
Evidence metadata missing
The file is saved without the date, source system, owner, or method note, so nobody can show how the figures were assembled.
No sign-off trail
The draft numbers move forward without a named reviewer confirming the source pack, assumptions, and exclusions before submission.
Where judgement is often needed
Set the reporting perimeter after takeovers and disposals
Explain whether you include people and cases only from the period they were under your control, and how you handled any business bought or sold during the year.
Choose one illness classification rule where local systems differ
If different countries or sites label the same condition differently, state the rule you used to group cases and note any local mapping or translation applied.
Decide who counts when someone sits near the boundary of scope
Set out how you treated agency staff, contractors, secondees, and other non-standard workers, and disclose any groups left out with the reason.
Fix the timing basis for counting cases and deaths
State whether you used the date the illness was identified, reported, confirmed, or linked to work, and keep that basis consistent across the period.
Separate measured cases from estimated ones
If some figures come from medical records, claims data, or internal estimates rather than direct counts, say which numbers were estimated and how the estimate was built.
Explain how you handled privacy limits in small populations
Where case numbers are too small to show safely at site or country level, disclose the aggregation approach you used and how that affects the figures shown.
State how you treated repeat or linked cases
If one person has more than one illness episode, or one event leads to several diagnoses, explain whether you counted each case separately or combined them.
Describe the rounding rule used for published numbers
Tell readers whether you rounded the counts and, if so, the rule applied so they can understand any small differences between totals and components.
Clarify how you linked hazards to the illnesses reported
Explain the method used to decide which workplace hazards were considered relevant, and note any cases where the link was uncertain or based on judgement.
Explain any exclusions and the reason for them
If any worker groups were left out of the data set, name the types excluded and give the operational reason so readers can see the boundary of the figures.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food manufacturing
Synthetic example only. We report on our own staff and other people working under our control, with one work-related ill-health death and 14 recordable ill-health cases in the year. The main conditions were respiratory irritation, dermatitis and noise-related hearing loss; we identified the relevant exposure risks through workplace inspections, task-based risk reviews, incident and health surveillance data, and the cases were linked mainly to dust, cleaning chemicals and high noise areas.
This example shows how to present the scope of people covered, the ill-health outcomes, the main conditions seen, the exposure risks behind them, how those risks were identified, and the controls in place. It also notes that agency packers were left out because the host contractor held the relevant records, and explains the methods and assumptions used to compile the figures.
Illustrative (synthetic) example — Warehousing and logistics
Synthetic example only. We cover our employees and site-based contractors, with no ill-health deaths and 9 recordable ill-health cases during the period. The main conditions were musculoskeletal strain, skin irritation and stress-related illness; the linked risks were identified from manual-handling reviews, ventilation checks, occupational health referrals and supervisor reports, and the actions underway include removing the hazard where possible, substituting lower-risk materials, engineering changes, revised work methods, training and PPE as the last line of defence.
This example illustrates a second plausible reporter with a different mix of people and outcomes. It also shows how to state the excluded group, why they were left out, and the compilation basis, including the use of site records, health referrals and a conservative counting approach for repeat episodes.
Company reports
How companies report GRI 403-10
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Indra Sistemas, S.A.
Software and Services · Spain · 2025
Indra Sistemas, S.A.'s Sustainability Report 2025 provides numeric data on recordable work-related accidents among salaried employees on page 125 and reports the number of fatalities and accident rates on page 233. The report also discusses the workforce composition, including employees, non-employees, and value chain workers, but notes on page 124 that there has been no process to engage these groups. While there is some contextual information on regulatory factors affecting the group on page 127, key narrative details about engagement processes and other specific disclosures are missing or unclear.
Grupo Cibest S.A.
Banks / Diverse Financials / Insurance · Colombia · 2025
Grupo Cibest S.A.'s 2025 Management Report provides specific data on work-related accident injuries, reporting 199 cases on page 7, and includes a narrative on employees within governance bodies by age group on page 326. The report partially addresses work-related illnesses with contextual information on risk factors and measures on page 203 but lacks headline values. Additionally, the report mentions standards and methodologies used for compiling information related to Disclosure 403-9 on page 318, while several narrative items and numeric values related to work-related ill health and other specific disclosures are not found.
Godrej Properties Limited
Real Estate · India · 2025
Godrej Properties Limited’s Integrated Report 2024-25 provides detailed data on work-related injuries, reporting zero fatalities among employees and one high consequence injury among workers, with specific numeric values on total recordable injuries for workers (p.143, p.263). The company highlights its ISO 45001:2018 certification and ongoing review of health and safety standards and risk control measures (p.96), and mentions a robust Occupational Health and Safety Management System without headline values (p.88). However, the report lacks information on certain narrative elements related to injury details and other safety management aspects, with no evidence found for some disclosure items (no page).
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Scenarios to work through
A manufacturer records one employee death linked to a long-term occupational illness, plus three reportable illness cases among site staff. The draft note also lists the main illness types and the workplace exposures thought to be involved.
QWhat should you make sure is captured in the disclosure so the reader can see the scale, the illness types, and the linked workplace risks?
Reveal model answer →Hide answer ↑Include the count of deaths linked to work-related illness, the count of reportable illness cases, and a plain description of the main illness categories. Also set out the workplace hazards that may lead to illness, and explain how those hazards were identified. If any of those hazards are thought to have caused or contributed to the cases in the period, make that link clear as well.
Why this matters · The disclosure should connect the numbers, the illness patterns, and the workplace risks in one coherent picture.
A logistics business has several possible sources of illness risk, including diesel fumes, repetitive strain, and night work. The health and safety team used incident logs, occupational health referrals, and site assessments to decide which risks to include.
QHow should you explain the way the illness risks were identified without overloading the reader with internal detail?
Reveal model answer →Hide answer ↑Describe the practical method used to spot the risks, such as the evidence sources and review process, in enough detail for a reader to understand how the list was built. Keep it clear which hazards were judged relevant to illness risk, and avoid implying that every possible workplace issue was included if it was not actually assessed that way.
Why this matters · Explain the basis for the risk list in a way that shows how the judgement was made.
A care provider had no fatalities from work-related illness in the year, but two cases of stress-related illness and one case of dermatitis were recorded. The team is unsure whether to mention the chemical cleaning products because they were only suspected in one case, not confirmed.
QWhat is the right approach to linking hazards to illness cases in the period?
Reveal model answer →Hide answer ↑If a workplace hazard is believed to have caused or added to a case during the reporting period, it should be identified as part of the explanation. If the link is only suspected, say so plainly and avoid presenting it as settled fact. If a hazard did not contribute to any case, do not list it as a cause for that period.
Why this matters · Be precise about whether a hazard is confirmed, suspected, or not linked to the cases reported.
A group report covers employees, agency staff, and contractors at several sites. The draft data only includes direct employees because the other groups were tracked in a different system, and the team has a short note saying so.
QWhat should you check before finalising the disclosure if some workers are left out of the figures?
Reveal model answer →Hide answer ↑Check whether any workers have been left out of the disclosure, and if so, state who they are and why they were excluded. The explanation should make clear the type of worker omitted and the reason the data set does not cover them, so the reader understands the scope of the figures.
Why this matters · If the population is not complete, say who is missing and why the coverage is limited.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Occupational health and safety management system → Guide ✓Hazard identification, risk assessment, and incident investigation → Guide ✓Occupational health services → Guide ✓Worker participation, consultation, and communication on occupational health and safety → Guide ✓Worker training on occupational health and safety → Guide ✓Promotion of worker health → Guide ✓Show all 9 related disclosures →
FAQ
Questions this page answers
How do I use the GRI 403-10 page to draft the disclosure from scratch?+−
Start with the plain-language explainer, then work through the step-by-step preparation section and the datapoints list. The page also gives draft-output prompts, so you can turn the collected information into a narrative and a content-index line.
What data do I need to collect for GRI 403-10 on occupational health and safety?+−
The page says to prepare worker population, fatal illness count, recordable illness cases, illness types, workplace health hazards, the method used to identify hazards, hazards linked to cases, health risk actions, excluded workers, exclusion details, and compilation notes. Use that list as your collection checklist before drafting.
How should I decide the scope for GRI 403-10, including any excluded workers?+−
The page includes excluded workers and exclusion details as datapoints to prepare, so scope decisions should be documented rather than assumed. Keep the exclusion rationale and any related notes in the compilation notes so the disclosure is clear and reviewable.
What should I include in the methodology notes for GRI 403-10?+−
The page specifically calls for hazard identification method and compilation notes, so the methodology should explain how hazards were identified and how the figures were put together. It is also useful to note any exclusions and how hazards were linked to cases.
Who should own the GRI 403-10 data collection and sign-off process?+−
The page is aimed at sustainability and ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can gather the worker and health data and explain the method. The evidence pack and assurance claims suggest a clear owner should also be able to support review and sign-off.
What evidence pack should I build for GRI 403-10 assurance readiness?+−
The page includes an evidence pack with five items for assurance readiness, so you should use that pack to support the figures, the method, and the narrative. Keep it organised so a reviewer can trace the disclosure back to source information quickly.
What are the common mistakes to avoid when preparing GRI 403-10?+−
The page has a section on common reporting gaps and mistakes, so it is designed to help you spot weak points before publication. Use it to check that the scope, exclusions, hazard method, and supporting notes are all complete and consistent.
How do I use the synthetic example on the GRI 403-10 page without copying it blindly?+−
The example is synthetic and illustrative, so treat it as a model for structure and presentation rather than a template for your own numbers. Use it to see how the quantitative table and narrative fit together, then replace it with your own internally consistent data.
What can I use from the GRI 403-10 downloads to speed up drafting?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the data and assurance checks, and the PDF as a quick reference while drafting.
How do I turn the GRI 403-10 data into a draft report section?+−
The page’s draft-output section gives visualisation ideas, narrative starters, and a GRI content-index line. That means you can move from the prepared datapoints to a first draft without starting from a blank page.
Can I reuse GRI 403-10 data for ESRS S1 Own Workforce reporting?+−
The page says ESRS S1 (Own Workforce) is the closest correspondence, so the data may be reusable across both frameworks. It does not say the requirements are identical, so you should still check the ESRS wording separately.
More questions this page can help with
What is the easiest way to check whether my GRI 403-10 disclosure is complete before assurance?How do I document hazard identification for GRI 403-10 in a way a reviewer can follow?What should I put in compilation notes for GRI 403-10?How do I link workplace health hazards to illness cases in the GRI 403-10 draft?How do I use the evidence pack and workbook together for GRI 403-10?What should I check in the worker population data for GRI 403-10?How do I write the narrative starter for GRI 403-10 occupational health and safety?What does the GRI 403-10 page say about excluded workers and exclusion details?How can I use the from company reports table on the GRI 403-10 page?What are the six assurance claims to verify for GRI 403-10?How do I avoid common reporting gaps in GRI 403-10?What visualisation ideas does the GRI 403-10 draft-output section suggest?
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