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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 403-5
Worker training 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.
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 403-5 · 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 403-5 requires an organisation to describe any occupational health and safety training provided to employees and to workers who are not employees but whose work and/or workplace is controlled by the organisation. The description must include generic occupational health and safety training as well as training on specific work-related hazards, hazardous activities or hazardous situations.
The disclosure is narrative. GRI 403-5 does not require a training-coverage percentage, number of workers trained, number of courses or training hours. An organisation can provide such quantitative information voluntarily, but it should be clearly distinguished from the description required by Disclosure 403-5.
The focus is on describing the occupational health and safety training actually provided, including both generic training and training addressing specific work-related hazards, hazardous activities or hazardous situations.
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 |
|---|---|---|---|
| Employees and controlled non-employee workers | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers. | Occupational Health and Safety / People / Sustainability Reporting |
| Generic OHS training | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting generic ohs training. | Occupational Health and Safety / People / Sustainability Reporting |
| Training on specific work-related hazards, hazardous activities and hazardous situations | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting training on specific work-related hazards, hazardous activities and hazardous situations. | Occupational Health and Safety / People / Sustainability Reporting |
| Voluntary supporting training indicators | Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. | Approved source records, calculation files and review evidence supporting voluntary supporting training indicators. | Occupational Health and Safety / People / Sustainability Reporting |
＋ Mostra i sotto-elementi di GRI 403-5 (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.
Come prepararla
Disclosure 403-5 requires an organisation to describe any occupational health and safety training provided to employees and to workers who are not employees but whose work and/or workplace is controlled by the organisation. The description must include generic occupational health and safety training as well as training on specific work-related hazards, hazardous activities or hazardous situations.
Collect and reconcile the records for: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators.
Apply Disclosure 403-5 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 403-5: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators. 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 403-5: Employees and controlled non-employee workers; Generic OHS training; Training on specific work-related hazards, hazardous activities and hazardous situations; Voluntary supporting training indicators. 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 focus is on describing the occupational health and safety training actually provided, including both generic training and training addressing specific work-related hazards, hazardous activities or hazardous situations.
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 403-5 — 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 |
|---|---|---|
| Employees and controlled non-employee workers is reported accurately and completely. | The response omits, misclassifies or overstates employees and controlled non-employee workers. | Approved source records, calculation files and review evidence supporting employees and controlled non-employee workers. |
| Generic OHS training is reported accurately and completely. | The response omits, misclassifies or overstates generic ohs training. | Approved source records, calculation files and review evidence supporting generic ohs training. |
| Training on specific work-related hazards, hazardous activities and hazardous situations is reported accurately and completely. | The response omits, misclassifies or overstates training on specific work-related hazards, hazardous activities and hazardous situations. | Approved source records, calculation files and review evidence supporting training on specific work-related hazards, hazardous activities and hazardous situations. |
| Voluntary supporting training indicators is reported accurately and completely. | The response omits, misclassifies or overstates voluntary supporting training indicators. | Approved source records, calculation files and review evidence supporting voluntary supporting training indicators. |
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 403-5
all’interno di GRI 403: Occupational Health and Safety
Correlati ed esplora
Occupational health and safety management system → SchedaWork-related ill health → SchedaHazard identification, risk assessment, and incident investigation → SchedaOccupational health services → SchedaWorker participation, consultation, and communication 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 403-5
Impara a preparare questa informativa dall’inizio alla fine
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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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