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GRI 403: Occupational Health and Safety·Disclosure GRI 403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

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 403-7 · 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 403-7 requires an organisation to describe its approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services through its business relationships. The description must also identify the related hazards and risks.

This disclosure applies where the organisation controls neither the work nor the workplace of the affected workers but its operations, products or services are directly linked to significant negative occupational health and safety impacts through a business relationship. In these circumstances, the organisation should explain the efforts it makes, including how it uses available leverage, to prevent or mitigate the impacts.

Who Disclosure 403-7 applies toDisclosure 403-7 addresses workers who are not employees and whose work and workplace are both not controlled by the organisation, where significant negative occupational health and safety impacts on those workers are directly linked to the organisation’s operations, products or services through its business relationships.

Where the organisation controls or shares control over either the work or the workplace, the relevant workers are addressed through the other applicable disclosures in GRI 403 rather than through Disclosure 403-7. Employees are also addressed through the other GRI 403 disclosures, irrespective of whether the organisation controls their work or workplace.

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
Affected workers outside organisational control Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting affected workers outside organisational control. Occupational Health and Safety / People / Sustainability Reporting
Direct link through a business relationship Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting direct link through a business relationship. Occupational Health and Safety / People / Sustainability Reporting
Significant negative OHS impacts Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting significant negative ohs impacts. Occupational Health and Safety / People / Sustainability Reporting
Related hazards and risks Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting related hazards and risks. Occupational Health and Safety / People / Sustainability Reporting
Prevention, mitigation and leverage Prepare and reconcile this field using the definitions and scope in the reviewed Disclosure focus. Approved source records, calculation files and review evidence supporting prevention, mitigation and leverage. Occupational Health and Safety / People / Sustainability Reporting
+ Mostra i sotto-elementi di GRI 403-7 (checklist di lavoro LRA)

Come prepararla

Disclosure 403-7 requires an organisation to describe its approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services through its business relationships. The description must also identify the related hazards and risks.
Collect and reconcile the records for: Affected workers outside organisational control; Direct link through a business relationship; Significant negative OHS impacts; Related hazards and risks; Prevention, mitigation and leverage.
Apply Disclosure 403-7 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 403-7: Affected workers outside organisational control; Direct link through a business relationship; Significant negative OHS impacts; Related hazards and risks; Prevention, mitigation and leverage. 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 403-7: Affected workers outside organisational control; Direct link through a business relationship; Significant negative OHS impacts; Related hazards and risks; Prevention, mitigation and leverage. 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

Where the organisation controls or shares control over either the work or the workplace, the relevant workers are addressed through the other applicable disclosures in GRI 403 rather than through Disclosure 403-7. Employees are also addressed through the other GRI 403 disclosures, irrespective of whether the organisation controls their work or workplace.

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 403-7 — 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

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
Affected workers outside organisational control is reported accurately and completely.The response omits, misclassifies or overstates affected workers outside organisational control.Approved source records, calculation files and review evidence supporting affected workers outside organisational control.
Direct link through a business relationship is reported accurately and completely.The response omits, misclassifies or overstates direct link through a business relationship.Approved source records, calculation files and review evidence supporting direct link through a business relationship.
Significant negative OHS impacts is reported accurately and completely.The response omits, misclassifies or overstates significant negative ohs impacts.Approved source records, calculation files and review evidence supporting significant negative ohs impacts.
Related hazards and risks is reported accurately and completely.The response omits, misclassifies or overstates related hazards and risks.Approved source records, calculation files and review evidence supporting related hazards and risks.
Prevention, mitigation and leverage is reported accurately and completely.The response omits, misclassifies or overstates prevention, mitigation and leverage.Approved source records, calculation files and review evidence supporting prevention, mitigation and leverage.

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.
✓ Assistente IA di LRA · Con supervisione umana
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.

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