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GRI 403: Occupational Health and Safety·Disclosure GRI 403-9

Work-related injuries

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 403-9 · 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 403-9 requires an organization to report work-related injury data separately for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization.

For each worker population, report the number and rate of fatalities resulting from work-related injury, high-consequence work-related injuries excluding fatalities, and recordable work-related injuries. Also report the main types of injury and the number of hours worked.

A high-consequence work-related injury is an injury from which the worker cannot, does not, or is not expected to recover fully to pre-injury health status within six months. The classification is based on recovery time, not days lost or the date on which the worker returned to work.

Recordable work-related injuries include fatalities, days-away cases, restricted work, job transfer, medical treatment beyond first aid, loss of consciousness and significant injuries diagnosed by a licensed healthcare professional.

Exclude fatalities from the high-consequence non-fatal total, but include them in the recordable-injury total. Include commuting injuries only when the transport was organized by the organization. Calculate rates per 200,000 or 1,000,000 hours worked.

Describe the hazards that pose a risk of high-consequence injury, how those hazards were determined, which hazard categories caused or contributed to high-consequence injuries during the period, and actions taken or underway using the hierarchy of controls. Also describe actions addressing other work-related hazards.

Injury data measures the extent of harm suffered by workers; it is not, by itself, a complete measure of safety performance. Explain changes in reporting quality, scope and case recognition where these affect trends.

Work-related musculoskeletal disorders are normally reported under GRI 403-10 as ill health unless the applicable compensation system classifies them as injuries and the organization explains this treatment.

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: Metric Prepare and reconcile these columns: Metric; Number; Rate; Rate multiplier. Approved source records, calculation files and review evidence supporting working table 1: metric. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: Metric Prepare and reconcile these columns: Metric; Number; Rate; Rate multiplier. Approved source records, calculation files and review evidence supporting working table 2: metric. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Hazard category Prepare and reconcile these columns: Hazard category; How identified; High-consequence risk; Caused or contributed to injuries during period; Hierarchy-of-controls actions; Status. Approved source records, calculation files and review evidence supporting working table 3: hazard category. Occupational Health and Safety / People / Sustainability Reporting
+ Mostra i sotto-elementi di GRI 403-9 (checklist di lavoro LRA)

Come prepararla

Disclosure 403-9 requires an organization to report work-related injury data separately for all employees and for workers who are not employees but whose work and/or workplace is controlled by the organization.
Collect and reconcile the records for: Working table 1: Metric; Working table 2: Metric; Working table 3: Hazard category.
Apply Disclosure 403-9 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 403-9: Working table 1: Metric; Working table 2: Metric; Working table 3: Hazard category. 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 403-9: Working table 1: Metric; Working table 2: Metric; Working table 3: Hazard category. 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

Work-related musculoskeletal disorders are normally reported under GRI 403-10 as ill health unless the applicable compensation system classifies them as injuries and the organization explains this treatment.

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 403-9 — 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: Metric is reported accurately and completely.The response omits, misclassifies or overstates working table 1: metric.Approved source records, calculation files and review evidence supporting working table 1: metric.
Working table 2: Metric is reported accurately and completely.The response omits, misclassifies or overstates working table 2: metric.Approved source records, calculation files and review evidence supporting working table 2: metric.
Working table 3: Hazard category is reported accurately and completely.The response omits, misclassifies or overstates working table 3: hazard category.Approved source records, calculation files and review evidence supporting working table 3: hazard category.

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

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