Vai al focus dell’informativa
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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
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GRI 403: Occupational Health and Safety·Disclosure GRI 403-2
Hazard identification, risk assessment, and incident investigation
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.
Passaporto pubblicato
Ultima revisione il 2026-08-03
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 403-2 · 2018
Ultima revisione
2026-08-03
Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative
Per preparare questa informativa
Focus dell’informativa
Disclosure 403-2 requires an organisation to describe the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls to eliminate hazards and minimise risks. It also requires information on the quality of these processes, the competency of the persons who carry them out, and how the results are used to evaluate and continually improve the occupational health and safety management system.
The disclosure also covers the processes through which workers can report work-related hazards and hazardous situations, the policies and processes that allow workers to remove themselves from work situations they believe could cause injury or ill health to themselves or another person, and the protection provided against reprisals. In addition, it requires a description of the processes used to investigate work-related incidents, assess the related hazards and risks, determine corrective actions using the hierarchy of controls, and identify improvements needed in the occupational health and safety management system.
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 |
|---|---|---|---|
| Routine and non-routine hazard-identification and risk-assessment processes | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting routine and non-routine hazard-identification and risk-assessment processes. | Occupational Health and Safety / People / Sustainability Reporting |
| Hierarchy of controls | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting hierarchy of controls. | Occupational Health and Safety / People / Sustainability Reporting |
| Process quality and competent persons | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting process quality and competent persons. | Occupational Health and Safety / People / Sustainability Reporting |
| Worker hazard reporting | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting worker hazard reporting. | Occupational Health and Safety / People / Sustainability Reporting |
| Removal from dangerous work and protection against reprisals | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting removal from dangerous work and protection against reprisals. | Occupational Health and Safety / People / Sustainability Reporting |
| Incident investigation and management-system improvement | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting incident investigation and management-system improvement. | Occupational Health and Safety / People / Sustainability Reporting |
＋ Mostra i sotto-elementi di GRI 403-2 (checklist di lavoro 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.
Come prepararla
Disclosure 403-2 requires an organisation to describe the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls to eliminate hazards and minimise risks. It also requires information on the quality of these processes, the competency of the persons who carry them out, and how the results are used to evaluate and continually improve the occupational health and safety management system.
Collect and reconcile the records for: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement.
Apply Disclosure 403-2 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 403-2: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement. 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 403-2: Routine and non-routine hazard-identification and risk-assessment processes; Hierarchy of controls; Process quality and competent persons; Worker hazard reporting; Removal from dangerous work and protection against reprisals; Incident investigation and management-system improvement. 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
The disclosure also covers the processes through which workers can report work-related hazards and hazardous situations, the policies and processes that allow workers to remove themselves from work situations they believe could cause injury or ill health to themselves or another person, and the protection provided against reprisals. In addition, it requires a description of the processes used to investigate work-related incidents, assess the related hazards and risks, determine corrective actions using the hierarchy of controls, and identify improvements needed in the occupational health and safety management system.
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 403-2 — 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.
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 |
|---|---|---|
| Routine and non-routine hazard-identification and risk-assessment processes is reported accurately and completely. | The response omits, misclassifies or overstates routine and non-routine hazard-identification and risk-assessment processes. | Approved source records, calculation files and review evidence supporting routine and non-routine hazard-identification and risk-assessment processes. |
| Hierarchy of controls is reported accurately and completely. | The response omits, misclassifies or overstates hierarchy of controls. | Approved source records, calculation files and review evidence supporting hierarchy of controls. |
| Process quality and competent persons is reported accurately and completely. | The response omits, misclassifies or overstates process quality and competent persons. | Approved source records, calculation files and review evidence supporting process quality and competent persons. |
| Worker hazard reporting is reported accurately and completely. | The response omits, misclassifies or overstates worker hazard reporting. | Approved source records, calculation files and review evidence supporting worker hazard reporting. |
| Removal from dangerous work and protection against reprisals is reported accurately and completely. | The response omits, misclassifies or overstates removal from dangerous work and protection against reprisals. | Approved source records, calculation files and review evidence supporting removal from dangerous work and protection against reprisals. |
| Incident investigation and management-system improvement is reported accurately and completely. | The response omits, misclassifies or overstates incident investigation and management-system improvement. | Approved source records, calculation files and review evidence supporting incident investigation and management-system improvement. |
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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Prova
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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 403-2
all’interno di GRI 403: Occupational Health and Safety
Correlati ed esplora
Occupational health and safety management system → SchedaWork-related ill health → 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 403-2
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Come è costruita questa biblioteca
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63.171 pagine con citazioni a livello di pagina
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