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Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
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GRI 403: Occupational Health and Safety·Disclosure GRI 403-1
Occupational health and safety management system
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.
Statut juridique
GRI 403: Occupational Health and Safety 2018 remains applicable and is effective for reports or other materials published on or after 1 January 2021.
Passeport publié
Dernière révision le 2026-08-03
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Norme
GRI 403: Occupational Health and Safety
Disclosure GRI 403-1 · 2018
Dernière révision
2026-08-03
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Pour préparer cette information
Objet de l’information
Disclosure 403-1 requires an organisation to state whether it has implemented an occupational health and safety management system. An occupational health and safety management system is a set of interrelated or interacting elements used to establish an occupational health and safety policy and objectives and to achieve those objectives.
The organisation must state whether the system was implemented because of legal requirements and, if so, list those requirements. It must also state whether the system was implemented based on recognised risk management and/or management system standards or guidelines and, if so, list them. The organisation must describe the workers, activities and workplaces covered by the system and explain why any workers, activities or workplaces are not covered.
The organisation should determine and disclose the actual scope of the system. The disclosure does not permit the organisation to omit categories without explanation. It must identify all workers, activities and workplaces covered and explain every category that is not covered.
Relationship with GRI 403-8: Disclosure 403-1 describes whether an occupational health and safety management system has been implemented, the basis on which it was implemented, and the workers, activities and workplaces within its scope. Quantitative information on the number and percentage of workers covered by the system is reported separately under Disclosure 403-8.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | Responsable |
|---|---|---|---|
| OHS management system implemented | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting ohs management system implemented. | Occupational Health and Safety / People / Sustainability Reporting |
| Legal basis and listed requirements | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting legal basis and listed requirements. | Occupational Health and Safety / People / Sustainability Reporting |
| Recognised standards or guidelines | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting recognised standards or guidelines. | Occupational Health and Safety / People / Sustainability Reporting |
| Workers, activities and workplaces covered | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting workers, activities and workplaces covered. | Occupational Health and Safety / People / Sustainability Reporting |
| Exclusions and reasons | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting exclusions and reasons. | Occupational Health and Safety / People / Sustainability Reporting |
| Relationship with GRI 403-8 | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting relationship with gri 403-8. | Occupational Health and Safety / People / Sustainability Reporting |
＋ Afficher les sous-éléments de GRI 403-1 (liste de travail 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.
Comment le préparer
Disclosure 403-1 requires an organisation to state whether it has implemented an occupational health and safety management system. An occupational health and safety management system is a set of interrelated or interacting elements used to establish an occupational health and safety policy and objectives and to achieve those objectives.
Collect and reconcile the records for: OHS management system implemented; Legal basis and listed requirements; Recognised standards or guidelines; Workers, activities and workplaces covered; Exclusions and reasons; Relationship with GRI 403-8.
Apply Disclosure 403-1 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.
Demander les données
Request the disclosure evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
Provide the reporting-period records and reconciliations for Disclosure 403-1: OHS management system implemented; Legal basis and listed requirements; Recognised standards or guidelines; Workers, activities and workplaces covered; Exclusions and reasons; Relationship with GRI 403-8. 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.
Meilleure demande
Provide the reporting-period records and reconciliations for Disclosure 403-1: OHS management system implemented; Legal basis and listed requirements; Recognised standards or guidelines; Workers, activities and workplaces covered; Exclusions and reasons; Relationship with GRI 403-8. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
Relationship with GRI 403-8: Disclosure 403-1 describes whether an occupational health and safety management system has been implemented, the basis on which it was implemented, and the workers, activities and workplaces within its scope. Quantitative information on the number and percentage of workers covered by the system is reported separately under Disclosure 403-8.
Note de contexte
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.
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Outils et formulaires de préparation
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| OHS management system implemented is reported accurately and completely. | The response omits, misclassifies or overstates ohs management system implemented. | Approved source records, calculation files and review evidence supporting ohs management system implemented. |
| Legal basis and listed requirements is reported accurately and completely. | The response omits, misclassifies or overstates legal basis and listed requirements. | Approved source records, calculation files and review evidence supporting legal basis and listed requirements. |
| Recognised standards or guidelines is reported accurately and completely. | The response omits, misclassifies or overstates recognised standards or guidelines. | Approved source records, calculation files and review evidence supporting recognised standards or guidelines. |
| Workers, activities and workplaces covered is reported accurately and completely. | The response omits, misclassifies or overstates workers, activities and workplaces covered. | Approved source records, calculation files and review evidence supporting workers, activities and workplaces covered. |
| Exclusions and reasons is reported accurately and completely. | The response omits, misclassifies or overstates exclusions and reasons. | Approved source records, calculation files and review evidence supporting exclusions and reasons. |
| Relationship with GRI 403-8 is reported accurately and completely. | The response omits, misclassifies or overstates relationship with gri 403-8. | Approved source records, calculation files and review evidence supporting relationship with gri 403-8. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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Références au référentiel
Exigences GRI applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
GRI
GRI 403-1
au sein de GRI 403 : Occupational Health and Safety
Connexes et exploration
Work-related ill health → FicheHazard identification, risk assessment, and incident investigation → FicheOccupational health services → FicheWorker participation, consultation, and communication on occupational health and safety → FicheWorker training on occupational health and safety → Fiche
Parcourir toutes les informations →
Plus dans GRI 403 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · GRI 403-1
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Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/gri-403-1/
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