GRI 403: Occupational Health and Safety 2018 · Topic Standard · Cross-sectoral
Disclosure GRI 403-6
Promotion of worker health
Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.
Open official GRI source
↗ Share
Reviewed by
Dr Ross Kurinko · GRI Certified Trainer
To prepare this disclosure
3 datapoints ↓
4 claims to verify ↓
5 evidence areas ↓
3 report examples ↓
Disclosure focus
This disclosure asks an organisation to explain how it supports and promotes worker health across its activities, not just whether it has a policy on paper. The emphasis is on the practical measures in place to encourage healthier working conditions and healthier behaviour, and on showing how those measures are applied in day-to-day operations.
In practice, the key question is coverage: are these health-promotion efforts limited to a few flagship sites, or are they available across the organisation’s operations where workers are affected? A useful report will describe the main initiatives, who they reach, and any differences in approach between locations, business units, or worker groups.
* 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
| Datapoint | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Healthcare access support | Describe the practical ways the organisation helps employees and other workers whose work or workplace it controls reach non-work medical and healthcare services, and state what level of access is available. | Worker handbook, benefits summary, occupational health or HR policy, provider contracts, intranet guidance, and any local access arrangements. | HR / People |
| Health promotion programmes | List any optional health promotion services or programmes offered to workers, and name the specific major non-work health risks each one is meant to address. | Wellbeing programme catalogue, provider materials, campaign plans, benefits communications, and any risk mapping used by HR or occupational health. | HR / Wellbeing |
| Programme access arrangements | Explain the steps, channels, or conditions the organisation uses to help workers get to those services and programmes. | Enrolment instructions, manager guidance, HR portal pages, provider onboarding notes, and communications sent to workers. | HR / People |
Show GRI 403-6 sub-elements (LRA working checklist)
- Set out any optional health-promotion services or programmes offered to workers for major health risks outside work, and name the risks they are meant to address.
- Explain how workers are helped to use those services or programmes.
- For employees and for other workers whose work or workplace the organisation controls, explain how access to non-work medical and healthcare services is supported, and what level of access is provided.
LRA working checklist - paraphrased; see official source
How to prepare
- Set the reporting boundary first: list the people groups covered here, namely employees and any non-employee workers whose job or workplace the organisation controls. Keep that scope fixed before drafting the disclosure.
- Define what you will count as access to non-work medical or healthcare support, and separate that from any optional wellbeing offer. Make sure your wording covers both the type of support and how far access extends.
- Gather proof for the access arrangements and the support offered. Pull together the policies, programme notes, provider details, internal guidance, or other records that show how workers can use the services in practice.
- Write the disclosure in two parts: first explain how access to non-work medical or healthcare services is enabled, then describe any voluntary health-promotion services or programmes and name the non-work health risks they are meant to address.
- Add a short note on any limits, exclusions, or changes in coverage so readers can see exactly what is and is not included, and whether the approach differs across worker groups.
- Check the final text against the official source and your evidence pack to confirm the scope, the access explanation, and the programme description all match the underlying records without adding anything extra.
Request worker health promotion evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
How do we support access to healthcare and health-promotion support for our people, and what services are in place?
Use your organisation’s own terms first, then map them to the disclosure. For example, if you call the relevant team, site clinic, wellbeing offer, or contractor population something different internally, use that language in the request and in the evidence pack.
Weak request
Please provide the GRI 403-6 evidence for worker health promotion.
Why it fails: This uses framework wording only, so the owner has to translate the ask before they can answer. It does not say which people, which services, which access route, or which internal records to pull, so the response is likely to be incomplete or inconsistent.
Better request
Please send the current summary of our worker health support for [reporting period] across [business boundary]: what healthcare access is available to [population covered], what voluntary wellbeing or health-promotion services we offer, which health risks they are meant to address, and how workers actually get access. Include the source document or system, eligibility rules, and any site or worker-group limits.
Formal email template
Subject: Request for worker health promotion evidence for [reporting period] Hi [name/team], We are preparing the sustainability reporting pack and need your help with the information on our health support offer for workers. Please send, for [reporting period] and [business boundary]: - a short description of the healthcare access we provide for [population covered], including the scope of access; - a short description of any voluntary health-promotion services or programmes we offer to address major non-work health risks, including which risks they are aimed at; and - a short description of how workers can access those services and programmes. Please also include: - the source system or document used; - the sites, teams, or worker groups covered; - any eligibility or access rules; - whether the offer is employer-funded, co-funded, or employee-paid; and - the contact person who can confirm the details. If you already have a summary note, policy extract, provider schedule, or programme list, that is helpful. Please adapt the wording to our internal terms and avoid framework language where possible. Many thanks, [preparer name]
Short Teams / Slack version
Hi [name] — could you share the health support details for [reporting period] for [population covered]? We need: what healthcare access is available, any voluntary wellbeing/health-promotion services, which health risks they target, and how people get to them. Please include the source and any eligibility/access rules. Thanks, [preparer name]
Industry examples
Manufacturing
Context. A plant with employees, agency labour, and maintenance contractors working on controlled sites.
Adapted request. Please share the site health-support summary for [reporting period] covering employees, agency staff, and contractors on controlled sites. We need the clinic, referral, vaccination, and wellbeing services available; which non-work health risks they are aimed at; and how each group gets access.
Example response. Site clinic open to all on-shift workers; flu vaccination offered to employees and agency staff; counselling line available to employees; referral to occupational health via line manager or site nurse; contractor access limited to emergency first aid and signposting.
Logistics / Warehousing
Context. A distribution network with depots, drivers, and office staff, using a mix of provider and in-house support.
Adapted request. Please provide the depot and driver health-support list for [reporting period]. Include any voluntary services such as health checks, smoking cessation support, stress support, or vaccination clinics, the health risks they target, and how depot staff and drivers book or are referred.
Example response. Health checks offered at three depots; smoking cessation and weight-management support available through the provider portal; stress support via employee assistance line; access by self-booking for office staff and manager referral for drivers; all services employer-funded.
The full request pack — response form, data table, evidence metadata and sign-off — is in the Download Centre.
Draft your disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Describe which worker groups are included, how you define access support and voluntary wellbeing services, and the basis used to decide whether a service is available to a given group or location.
Context note
Explain what the figures show about how easy it is for workers to reach outside medical care and optional health programmes, and which major non-work health risks the organisation is trying to address.
Fluctuation statement
If access or participation changed during the period, note whether this was due to changes in service availability, worker coverage, site arrangements or the mix of programmes offered.
Content index entry
GRI 403-6 Promotion of worker health — [location / page] / [notes]
Download Centre
Professional preparation tools and forms for GRI 403-6. Each download includes a concise “How to use” guide.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We set out, in plain terms, how the disclosed figure was built for our own workforce and for other people whose job or workplace we direct, including what health support they could actually use and where the boundary of that support sat. | An assurer will test whether the explanation matches the actual population covered, whether any exclusions or limits were applied consistently, and whether the wording overstates the level of access provided. | Population definition used for the figure; policy or procedure describing who is included; service-provider contracts or internal guidance showing the type and extent of access; site or HR records showing how the arrangement operates in practice; draft-to-final review notes confirming the wording matches the underlying scope. |
| We described any optional wellbeing or health initiatives we offered, and we linked each one to the non-work health issue it was meant to help with. | An assurer will probe whether the programmes listed are genuinely voluntary, whether the health issues named are the ones actually targeted, and whether the description omits material initiatives or misstates their purpose. | Programme catalogue or benefits summary; communications to workers showing the offer is optional; design documents, provider materials or business cases stating the health issue addressed; attendance or enrolment records where relevant; management review confirming the final list is complete and accurately described. |
| We explained how people could get to those services and initiatives in practice, rather than just saying they existed. | An assurer will check whether the access route described is supported by evidence, whether barriers or eligibility conditions were left out, and whether the process described is the one workers actually use. | Employee handbook, intranet pages or notices describing how to access the support; referral, booking or sign-up process records; vendor instructions or service-level documents; internal approvals for any eligibility rules or cost-sharing; evidence of pre-publication checks against the source records. |
| The reporting boundary used for this disclosure is documented. | Coverage exclusions or late scope changes are not evidenced. | Boundary memo, entity or site list, and sign-off record. |
Evidence pack to prepare
- The governing policy or written commitment behind this disclosure
- A methodology / definition note setting out how the disclosure was scoped and prepared
- Source-system exports the figures or facts were drawn from
- The internal approval / sign-off record for the disclosure before publication
- Minutes or records evidencing the relevant engagement or consultation
Common reporting gaps
- The information is presented without a date or as-at point.
- The scope or boundary of the statement is left undefined.
- Key terms are used inconsistently across the report.
- Material changes since the previous period are not disclosed.
- Assertions are made without supporting detail or a source record.
- Boilerplate is used that does not actually answer what is asked.
Mistakes to avoid when collecting the data
- Wrong owner
The request goes to the wrong team, so the people who run health benefits, wellbeing offers, or site access never confirm the facts.
- Framework language only
The data call is written in reporting jargon instead of the organisation’s own terms, so operational teams cannot tell which services or worker groups are being asked about.
- Scope left vague
No one states whether the check covers employees only or also other workers whose work or workplace the organisation controls, so the dataset comes back incomplete.
- Period not fixed
Different teams pull figures from different months or cut-off dates, which makes the collected information impossible to compare on one consistent basis.
- Counting basis mixed
One source counts people, another counts service uses, and the two are merged as if they were the same measure.
- Source labels lost
The original names from HR, benefits, clinic, or provider records are stripped out, so the evidence trail no longer shows where each figure came from.
- Groups merged too early
Employees and non-employee workers are combined before the underlying facts are checked, even though the organisation may manage their access in different ways.
- Health risks not named
The team records that a wellbeing offer exists but forgets to capture which non-work health risks it is meant to address.
- No evidence trail
The pack is assembled without dates, file references, or reviewer sign-off, so nobody can show how the final data was checked before disclosure drafting.
Where judgement is often needed
- Set the reporting perimeter after any buy-in or sale
If a site, team, or contractor group has moved in or out during the year, explain the cut-off you used and make clear whether the access arrangements are shown only for the period they were under your control.
- Use one plain-language label for each worker group
Where local HR, legal, or site teams use different labels for the same people, pick a single internal grouping for the disclosure and explain how it maps to your operating population.
- Decide how to treat people close to the control boundary
For agency staff, outsourced teams, and others working at or for your sites, state whether they are included because you direct the work or the workplace, and say so consistently across the narrative.
- Separate general access from extra health support
Distinguish between the healthcare access you help workers reach and any optional wellbeing or health-promotion offer, so readers can see which services are available to everyone in scope and which are targeted at particular risks.
- Name the health risks in business terms, not medical jargon
When describing optional programmes, use the risk labels your organisation actually manages internally, and explain any local wording differences so the reader can understand what each offer is meant to address.
- Explain whether the description is based on current-year operation or a year-end snapshot
If access arrangements changed during the period, say whether you describe the position at year end, the average position, or the full-year picture, and keep that basis consistent across the disclosure.
- State when you rely on estimates or roll-ups
If local records are incomplete, explain any estimates, central assumptions, or grouped reporting used to describe access or programme coverage, and note where the figures are not directly counted.
- Show how you handled privacy-driven grouping
Where small teams or sensitive health information mean you cannot report at a fine level, aggregate the data enough to protect individuals and explain the grouping rule you applied.
- Round in a way that does not distort the story
If you round counts or percentages, use one method throughout, make sure the rounded figures still align with the underlying totals, and note the approach if it affects interpretation.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Manufacturing · synthetic · written by LRA
This example shows how to describe practical access routes for both employees and controlled-site non-employees, then separate out optional health-promotion support and the main risks it targets.
Illustrative only: synthetic example disclosure. We help our 1,240 employees and 380 agency workers at sites we control get to non-work medical and healthcare support through an on-site clinic, a 24/7 nurse advice line, and referral support for local GPs and physiotherapy; these routes are open to all employees and to controlled-site agency workers, with the clinic available at our three largest plants and the advice line available group-wide.
- We also run voluntary wellbeing services aimed at common non-work health risks: blood pressure checks and lifestyle coaching for cardiovascular risk, smoking cessation support, and stress-management sessions for anxiety and sleep issues.
- Access is arranged through our HR portal, line managers, and site noticeboards, with paid time allowed for clinic appointments and the wellbeing sessions scheduled across shifts so both employees and agency workers can use them.
Logistics · synthetic · written by LRA
This example demonstrates a second, different sector with a different mix of access channels and voluntary programmes, while still covering who can use the support, what it covers, and how people get to it.
Illustrative only: synthetic example disclosure. Our 860 employees and 210 warehouse contractors working under our site control can use non-work healthcare support through a company-funded telehealth service, referral help for local dentists and GPs, and a small number of booked occupational-health appointments; telehealth is open to everyone in scope, while the booked appointments are available at six depots and the referral help is available across the network.
- We offer optional health programmes focused on major off-the-job risks: diabetes screening and nutrition coaching for metabolic risk, musculoskeletal prevention classes for back and joint strain, and mental health workshops for fatigue and depression.
- Workers reach these services through the HR app, depot supervisors, and a dedicated wellbeing email, and we schedule sessions before and after shifts so both employees and controlled-site contractors can attend without losing pay.
Draft output & visualisation ideas
How to turn the collected data into a draft disclosure. Suggested visuals and a GRI content-index line generated from this disclosure's datapoints.
Suggested visuals
- Access routes by worker group — stacked bar: How different worker groups are supported in reaching non-work healthcare services, split between employees and other workers under the organisation’s control.
- Types of support provided — table: A side-by-side summary of the practical ways access is enabled, such as referral routes, booking support, transport help, on-site signposting or other arrangements.
- Health promotion offer and risks addressed — stacked bar: Which voluntary wellbeing programmes are available and which non-work health risks each one is intended to address.
- Coverage of wellbeing services — donut: The share of the workforce with access to each voluntary health promotion service or programme, where the organisation tracks coverage.
- Access by location or site — map: Where support is available across sites, regions or workplaces, highlighting any differences in access arrangements.
From a number to a disclosure
What separates a figure from a disclosure.
Basic
We offered health checks and flu jabs to 420 workers.
Better
We offered health checks and flu jabs to 420 workers, with access arranged through our site clinic and booked time slots, and the focus was seasonal illness and blood-pressure risk.
Best
We offered health checks and flu jabs to 420 workers across our own staff and contractor teams at controlled sites during the year, with access through the site clinic, booked appointments and paid time to attend; the main focus was seasonal illness and blood-pressure risk, and uptake rose by 60 because we moved the clinic closer to shifts and extended opening hours.
Real reports where this topic is disclosed. The confidence label shows how closely each match maps to GRI 403-6 — these are report practice, not exact disclosure examples.
| Company | Sector · Country | Year | Match | Page | Report | Assurance | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
 |
Tanla Platforms Limited | Software and Services · India | 2025 | Partial | p. 211 →p. 212 →p. 214 → | Integrated Report FY25 → | Deloitte | ||||||||||||
Evidence in Tanla Platforms Limited’s reportWhat the report shows Tanla Platforms Limited’s Integrated Report FY25 shows that employees and workers have access to non-occupational medical and healthcare services (p.212). The report also indicates the provision of transition assistance programs to support continued employability and career management for workers (p.214). However, there is no clear or quotable evidence regarding the methodology or further narrative details on these programs.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
|
|||||||||||||||||||
 |
CAE Inc. | Aerospace and Defense · Canada | 2024 | Partial | p. 29 →p. 30 →p. 174 → | FY24 Global Annual Activity and Sustainability Report → | ey | ||||||||||||
Evidence in CAE Inc.’s reportWhat the report shows CAE Inc.’s FY24 Global Annual Activity and Sustainability Report provides a description of voluntary health promotion services and programs offered, specifically mentioning non-occupational medical and healthcare services and the scope of access provided (p.175). However, the report does not include clear methodological details or narrative explaining the implementation or impact of these services, as no quotable evidence was found on this aspect. Additionally, there is no data available for previous fiscal years to allow for comparison or trend analysis (p.175).
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
|
|||||||||||||||||||
 |
Mega Financial Holding Co., Ltd. | Banks / Diverse Financials / Insurance · Taiwan | 2024 | Exact | p. 35 →p. 138 →p. 193 → | 2024 Sustainability Report → | PwC | ||||||||||||
Evidence in Mega Financial Holding Co., Ltd.’s reportWhat the report shows Mega Financial Holding Co., Ltd.'s 2024 Sustainability Report includes detailed disclosures on employment metrics such as new employee hires and turnover, linked to chapters on diversified recruitment and workplace happiness (p.195). The report also covers health promotion programs with performance data for 2024 (p.159) and describes community engagement activities including education and awareness efforts (p.198). However, specific quantitative data on benefits differentiation between full-time and part-time employees and parental leave policies are mentioned but not fully detailed in the provided excerpts, leaving some aspects unclear.
Evidence-based summary of this company’s own report — not a disclosure template to copy, and not a compliance verdict. Datapoint coverage
Source trail
|
|||||||||||||||||||
Check your understanding
A manufacturer runs an on-site clinic for its own staff and also for agency workers whose shifts and work areas are managed by the site team. The draft note says the clinic is available, but it does not explain who can use it or what help is actually provided.What should the preparer add so the disclosure clearly covers access to non-work medical and healthcare support for both groups of workers?
Model answer. The note should spell out, in plain terms, how the organisation helps employees and other workers under its control reach non-work medical and healthcare services, and it should state the extent of that access. That means identifying the worker groups covered and describing what support is available, rather than just naming a clinic.
Why this matters. Cover both the people who can use the service and the level of access they have.
A logistics company offers a voluntary wellbeing programme with blood pressure checks, smoking cessation support and nutrition advice. The draft mentions the programme, but it does not say which non-work health risks it is meant to address.How should the preparer frame this so the reader can see the health issues the programme is aimed at?
Model answer. The description should link each voluntary service or programme to the main non-work health risks it is intended to help with. In this case, the disclosure should say that the offer addresses issues such as high blood pressure, smoking and diet-related risks, using the organisation’s own wording and keeping the explanation specific.
Why this matters. Name the health risks the voluntary offer is designed to address.
A retailer gives workers free access to an external wellbeing app and occasional health webinars. The draft says these are available, but it does not explain how workers are able to use them in practice, and some store staff have no easy access during shifts.What practical access details should the preparer include?
Model answer. The disclosure should explain how workers are enabled to use the services and programmes, not just that they exist. A good explanation would cover the route to access, such as sign-up steps, timing, location, cost to the worker if any, and any arrangements that make use possible for shift-based staff.
Why this matters. Show the practical route workers use to reach the support.
A services firm has a health promotion package that includes flu vaccinations, mental health webinars and a confidential advice line. The draft lists the activities, but it does not say whether they are all voluntary or whether they are aimed at general wellbeing rather than job-related safety training.How should the preparer distinguish this material so it fits the disclosure?
Model answer. The disclosure should present these as voluntary health promotion services or programmes, and it should make clear that they are intended to help with major health risks outside work rather than with task-specific safety controls. The wording should stay focused on the offer to workers, the risks addressed and how access is arranged.
Why this matters. Keep the focus on voluntary health promotion for non-work health risks.
Analyse this disclosure across real reports
See how companies actually report GRI 403-6 — drawn from their own published reports, with the exact pages, and an LRA AI-assistant that works through it with you. Available to LRA Community members and to students throughout their platform access.
Related framework references
How this disclosure maps across the major reporting frameworks.
→
ESRSRelated
ESRS S1
Own Workforce — closest topical match (post-Omnibus ESRS catalogue).
→
IFRSNo equivalent
—
No direct IFRS S1/S2 topical equivalent.
Related & explore
Occupational health and safety management… Guide ✓Work-related ill health Guide ✓Hazard identification, risk assessment, a… Guide ✓Occupational health services Guide ✓Worker participation, consultation, and c… Guide ✓Worker training on occupational health an… Guide ✓Prevention and mitigation of occupational… Guide ✓Workers covered by an occupational health… Guide ✓Work-related injuries Guide ✓
Questions this page answers
For GRI 403-6, what data do I need to gather before I start drafting the disclosure?
The page says to prepare three datapoints: healthcare access support, health promotion programmes, and programme access arrangements. Use those as the starting point for your data request and evidence check. ↑ section
How do I use the step-by-step 'how to prepare' section for GRI 403-6 in practice?
Use it as a working sequence to move from scoping the topic, to collecting the three datapoints, to checking the evidence pack and then drafting the output. It is designed as a practical prep aid rather than a formal rulebook. ↑ section
What should I ask HR or the data owner to provide for GRI 403-6 healthcare access support?
Ask for the underlying records that show what support exists, who can access it, and how it is offered in practice. The page’s prep list and evidence pack are the best guide to what needs to be assembled. ↑ section
How do I capture health promotion programmes for GRI 403-6 without overcomplicating the data?
Keep the request focused on the programmes themselves and the evidence that they are in place. The page is set up to help you collect the minimum practical information needed for a draft disclosure and assurance review. ↑ section
What does 'programme access arrangements' mean for the GRI 403-6 workbook and what evidence should I collect?
Use the page’s plain-language explainer and evidence pack to identify how people access the programmes and what records show that access route. The workbook is there to help you organise that information into a usable draft. ↑ section
Who should own the GRI 403-6 disclosure process in a company, and how do I assign tasks?
The page is aimed at sustainability/ESG managers, HR, data owners and assurance reviewers, so ownership can be split across those roles. A practical approach is to assign data collection to the relevant owner and keep drafting and assurance coordination with the reporting lead. ↑ section
What should be in the evidence pack for GRI 403-6 if I want it to be assurance-ready?
The page includes an evidence pack with five items to support assurance readiness. Use it to show the claim, the risk, and the evidence behind each point before the draft is finalised. ↑ section
What are the four assurance claims I need to verify for GRI 403-6?
The page says there are four claims to verify, each with a claim, risk and evidence angle. Use those checks to test whether the draft is supported and whether anything is missing before assurance. ↑ section
What are the common reporting gaps or mistakes on the GRI 403-6 page that I should avoid?
The page lists common gaps and mistakes so you can spot weak drafting early. Use that section to check for missing datapoints, thin evidence, or unclear access arrangements before you circulate the draft. ↑ section
How do I turn the GRI 403-6 page into a draft disclosure quickly?
Use the draft-output section for visualisation ideas, narrative starters and a GRI content-index line. That gives you a practical starting point for turning the collected data into a report-ready draft. ↑ section
Can I reuse GRI 403-6 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. Treat that as a practical cross-check, not as a statement that the reporting requirements are identical. ↑ section
More questions this page can help with
- GRI 403-6 healthcare access support: what evidence should I ask for from HR?
- GRI 403-6 health promotion programmes: what counts as usable source data for a draft?
- GRI 403-6 programme access arrangements: how do I describe access in plain language?
- How do I use the GRI 403-6 Prep & Assurance workbook (.xlsx)?
- What is the printable Library Card (.pdf) for GRI 403-6 used for?
- How do I build an evidence pack for GRI 403-6 occupational health and safety disclosure?
- What are the most common mistakes in GRI 403-6 reporting?
- What should a GRI 403-6 narrative starter include?
- What visualisation ideas does the GRI 403-6 page suggest?
- Where can I find real company report examples for GRI 403-6?
- How do I use the GRI 403-6 content-index line in a draft?
- What is the closest ESRS correspondence for GRI 403-6 and how can I use it?
✓ LRA AI Assistant · human-in-the-loop
Ask Study Studio AI assistant about this disclosure
Get a practical answer for your reporting context. Your first answer is free — create a free account to continue the conversation.
Try
Sources, status and disclaimer
This LRA assistance tool is designed for educational and internal data-collection purposes. It is not an official interpretation of the GRI Standards, IFRS Sustainability Disclosure Standards or EU CSRD/ESRS requirements. When applying these frameworks in professional practice, users should consult and double-check the official standards, guidance and applicable regulatory sources.
