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GRI 403: Occupational Health and Safety·Disclosure GRI 403-4

Worker participation, consultation, and communication on occupational health and safety

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 403-4 · 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 403-4 requires an organization to describe the processes through which employees and workers who are not employees but whose work and/or workplace is controlled by the organization participate in and are consulted on the development, implementation and evaluation of the occupational health and safety management system.

Worker participation and worker consultation are distinct. Participation means workers’ involvement in decision-making. Consultation means seeking workers’ views before a decision is made, providing timely information and taking those views into account through genuine dialogue.

The organization must also describe how it provides workers with access to relevant occupational health and safety information and how that information is communicated in practice. The description should consider language, accessibility, shift, location and digital-access barriers and can include information about work-related incidents and the actions taken in response.

Where formal joint management-worker health and safety committees exist, the organization must describe their responsibilities, meeting frequency and decision-making authority and state whether any workers are not represented and why. A forum should be treated as a formal joint committee only if it includes management and recognized worker representatives, is integrated into the organizational structure and operates under agreed written policies, procedures and rules.

Representation should not be confused with committee membership or communication through line managers. Worker representatives should be recognized or freely elected in accordance with national law or practice.

GRI additionally recommends reporting whether local or global formal agreements with trade unions cover occupational health and safety and, if so, which topics they address.

Quantitative information, such as the number of committees or percentage of workers represented, can be included as supporting context but does not replace the required description of processes and arrangements.

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
Working table 1: Worker group Prepare and reconcile these columns: Worker group; Employee / non-employee; Control of work; Control of workplace; Included; Basis. Approved source records, calculation files and review evidence supporting working table 1: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: OHS process Prepare and reconcile these columns: OHS process; Participation process; Consultation process; Timing; How worker views affect decisions; Feedback to workers. Approved source records, calculation files and review evidence supporting working table 2: ohs process. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Worker group Prepare and reconcile these columns: Worker group; Information provided; Communication channel; Accessibility measures; Incident/action information; Limitations. Approved source records, calculation files and review evidence supporting working table 3: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Committee or grouped arrangement Prepare and reconcile these columns: Committee or grouped arrangement; Formal committee under GRI definition; Responsibilities; Meeting frequency; Decision-making authority; Workers represented; Workers not represented and reasons. Approved source records, calculation files and review evidence supporting working table 4: committee or grouped arrangement. Occupational Health and Safety / People / Sustainability Reporting
Working table 5: Barrier Prepare and reconcile these columns: Barrier; Worker groups affected; Action taken; Protection against reprisals; Evidence. Approved source records, calculation files and review evidence supporting working table 5: barrier. Occupational Health and Safety / People / Sustainability Reporting
Working table 6: Agreement Prepare and reconcile these columns: Agreement; Local / global; Trade union parties; OHS topics covered; Workers or locations covered. Approved source records, calculation files and review evidence supporting working table 6: agreement. Occupational Health and Safety / People / Sustainability Reporting
＋ Mostra i sotto-elementi di GRI 403-4 (checklist di lavoro LRA)

Come prepararla

Disclosure 403-4 requires an organization to describe the processes through which employees and workers who are not employees but whose work and/or workplace is controlled by the organization participate in and are consulted on the development, implementation and evaluation of the occupational health and safety management system.
Collect and reconcile the records for: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement.
Apply Disclosure 403-4 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 403-4: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement. 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 403-4: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement. 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

Quantitative information, such as the number of committees or percentage of workers represented, can be included as supporting context but does not replace the required description of processes and arrangements.

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 403-4 — 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
Working table 1: Worker group is reported accurately and completely.The response omits, misclassifies or overstates working table 1: worker group.Approved source records, calculation files and review evidence supporting working table 1: worker group.
Working table 2: OHS process is reported accurately and completely.The response omits, misclassifies or overstates working table 2: ohs process.Approved source records, calculation files and review evidence supporting working table 2: ohs process.
Working table 3: Worker group is reported accurately and completely.The response omits, misclassifies or overstates working table 3: worker group.Approved source records, calculation files and review evidence supporting working table 3: worker group.
Working table 4: Committee or grouped arrangement is reported accurately and completely.The response omits, misclassifies or overstates working table 4: committee or grouped arrangement.Approved source records, calculation files and review evidence supporting working table 4: committee or grouped arrangement.
Working table 5: Barrier is reported accurately and completely.The response omits, misclassifies or overstates working table 5: barrier.Approved source records, calculation files and review evidence supporting working table 5: barrier.
Working table 6: Agreement is reported accurately and completely.The response omits, misclassifies or overstates working table 6: agreement.Approved source records, calculation files and review evidence supporting working table 6: agreement.

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 403-4

all’interno di GRI 403: Occupational Health and Safety

Apri la fonte ufficiale →

Correlati ed esplora

Occupational health and safety management system → SchedaWork-related ill health → SchedaHazard identification, risk assessment, and incident investigation → SchedaOccupational health services → 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 403-4

Impara a preparare questa informativa dall’inizio alla fine

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