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GRI 403: Occupational Health and Safety·Disclosure GRI 403-6

Promotion of worker health

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
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 403-6 · 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

Focus dell’informativa

Disclosure 403-6 requires an organization to explain how it facilitates access to non-occupational medical and healthcare services for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization. The explanation must describe the scope of access, including the services available, the worker groups covered and relevant eligibility, location, cost or access limitations.

The organization must also describe any voluntary health-promotion services and programs offered to workers to address major non-work-related physical or mental health risks. For each program or group of programs, it should identify the specific health risks addressed and explain how workers access the support in practice.

A program is voluntary when it does not set mandatory personal health targets and when participation, non-participation, incentives or health outcomes are not used in employment or work-engagement decisions.

Occupational health services and non-occupational healthcare should be distinguished. Occupational preventive services are reported under Disclosure 403-3. Where one clinic or provider performs both functions, describe them separately.

Voluntary health-promotion programs complement but cannot replace occupational health and safety measures that prevent work-related injury and ill health. Where stress, fatigue, musculoskeletal conditions or other health issues are work-related, the organization must address the underlying hazards through its occupational health and safety management system.

GRI additionally recommends reporting how workers’ personal health-related information is kept confidential and how the organization ensures that health data or participation in services and programs is not used for favorable or unfavorable treatment.

Quantitative information, such as participation, utilisation or effectiveness metrics, can be included as supporting context but does not replace the required description of access, scope, programs and risks.

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; Basis for inclusion; Service type; Access mechanism; Scope and cost; Locations; Eligibility and limitations. Approved source records, calculation files and review evidence supporting working table 1: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: Program Prepare and reconcile these columns: Program; Specific major non-work-related health risk; Voluntary-status control; Worker groups; Access route; Paid-time access; Locations; Evidence. Approved source records, calculation files and review evidence supporting working table 2: program. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Service or program Prepare and reconcile these columns: Service or program; Occupational / non-occupational; Reporting disclosure; Reason. Approved source records, calculation files and review evidence supporting working table 3: service or program. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Safeguard Prepare and reconcile these columns: Safeguard; Arrangement; Evidence. Approved source records, calculation files and review evidence supporting working table 4: safeguard. Occupational Health and Safety / People / Sustainability Reporting
+ Mostra i sotto-elementi di GRI 403-6 (checklist di lavoro LRA)

Come prepararla

Disclosure 403-6 requires an organization to explain how it facilitates access to non-occupational medical and healthcare services for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization. The explanation must describe the scope of access, including the services available, the worker groups covered and relevant eligibility, location, cost or access limitations.
Collect and reconcile the records for: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; Working table 4: Safeguard.
Apply Disclosure 403-6 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 403-6: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; Working table 4: Safeguard. 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 403-6: Working table 1: Worker group; Working table 2: Program; Working table 3: Service or program; Working table 4: Safeguard. 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 participation, utilisation or effectiveness metrics, can be included as supporting context but does not replace the required description of access, scope, programs and risks.

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.

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Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per GRI 403-6 — 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.

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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: Program is reported accurately and completely.The response omits, misclassifies or overstates working table 2: program.Approved source records, calculation files and review evidence supporting working table 2: program.
Working table 3: Service or program is reported accurately and completely.The response omits, misclassifies or overstates working table 3: service or program.Approved source records, calculation files and review evidence supporting working table 3: service or program.
Working table 4: Safeguard is reported accurately and completely.The response omits, misclassifies or overstates working table 4: safeguard.Approved source records, calculation files and review evidence supporting working table 4: safeguard.

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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Riferimenti al framework

Requisiti GRI pertinenti e informative correlate

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