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Bibliothèque des disclosuresGuide pratique pour chaque information à publier

GRI 403: Occupational Health and Safety·Disclosure GRI 403-8

Workers covered by an 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.

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Passeport publié

Dernière révision le 2026-08-03
RK 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 403-8 · 2018

En vigueur

2021-01-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-03

Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Pour préparer cette information
1LRA preparation fields 1affirmations à vérifier 1domaines de preuve

Objet de l’information

Disclosure 403-8 requires an organisation to report the number and percentage of employees and controlled non-employee workers covered by an occupational health and safety management system based on legal requirements and/or recognised standards or guidelines. It also requires separate numbers and percentages for workers covered by internally audited systems and by systems audited or certified by an external party.

The required population comprises all employees and all workers who are not employees but whose work and/or workplace is controlled by the organisation. The organisation should not construct the denominator only from selected sites, functions or worker groups. It must identify the complete required population, calculate each of the three coverage measures against a clearly explained denominator, and disclose any exclusions and their reasons.

The three coverage measures are not interchangeable. A worker can be covered by an occupational health and safety management system without being covered by an internally audited system or by a system audited or certified by an external party. Each number and percentage must therefore be calculated and presented separately.

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
Worker group Prepare and reconcile these columns: Worker group; Total workers; Covered by qualifying OHSMS; Covered by internally audited OHSMS; Covered by externally audited or certified OHSMS. Approved source records, calculation files and review evidence supporting worker group. Occupational Health and Safety / People / Sustainability Reporting
＋ Afficher les sous-éléments de GRI 403-8 (liste de travail LRA)

Comment le préparer

Disclosure 403-8 requires an organisation to report the number and percentage of employees and controlled non-employee workers covered by an occupational health and safety management system based on legal requirements and/or recognised standards or guidelines. It also requires separate numbers and percentages for workers covered by internally audited systems and by systems audited or certified by an external party.
Collect and reconcile the records for: Worker group.
Apply Disclosure 403-8 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 403-8: Worker group. 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 403-8: Worker group. 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

The three coverage measures are not interchangeable. A worker can be covered by an occupational health and safety management system without being covered by an internally audited system or by a system audited or certified by an external party. Each number and percentage must therefore be calculated and presented separately.

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.

Centre de téléchargement

Outils et formulaires de préparation

Outils de préparation professionnels pour GRI 403-8 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

Gratuit · Membres de la Community
01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧ 03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧

Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
Worker group is reported accurately and completely.The response omits, misclassifies or overstates worker group.Approved source records, calculation files and review evidence supporting worker group.

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 403-8

au sein de GRI 403 : Occupational Health and Safety

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Connexes et exploration

Occupational health and safety management system → FicheWork-related ill health → FicheHazard identification, risk assessment, and incident investigation → FicheOccupational health services → FicheWorker participation, consultation, and communication 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 403-8

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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
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