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GRI 403: Occupational Health and Safety·Disclosure GRI 403-1

Occupational health and safety management system

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Status giuridico

GRI 403: Occupational Health and Safety 2018 remains applicable and is effective for reports or other materials published on or after 1 January 2021.

Apri la fonte ufficiale Global Reporting Initiative ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-08-03
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Standard

GRI 403: Occupational Health and Safety

Disclosure GRI 403-1 · 2018

In vigore

2021-01-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-08-03

Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Per preparare questa informativa
6LRA preparation fields 6affermazioni da verificare 6aree di evidenza

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
＋ Mostra i sotto-elementi di GRI 403-1 (checklist di lavoro LRA)

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta migliore

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.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

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.

Nota di contesto

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 download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 403-1 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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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Dr Ross Kurinko

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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

GRI

GRI 403-1

all’interno di GRI 403: Occupational Health and Safety

Apri la fonte ufficiale →

Correlati ed esplora

Work-related ill health → SchedaHazard identification, risk assessment, and incident investigation → SchedaOccupational health services → SchedaWorker participation, consultation, and communication on occupational health and safety → SchedaWorker training on occupational health and safety → Scheda Sfoglia tutte le informative →

Altro in GRI 403 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · GRI 403-1

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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