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GRI 403: Occupational Health and Safety·Disclosure GRI 403-5

Worker training on occupational health and safety

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Juridische status

GRI 403: Occupational Health and Safety 2018 remains applicable and is effective for reports or other materials published on or after 1 January 2021.

Gepubliceerd paspoort

Laatst beoordeeld op 2026-08-03
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Standaard

GRI 403: Occupational Health and Safety

Disclosure GRI 403-5 · 2018

Van kracht

2021-01-01

Officiële bron: Openen ↗

Laatst beoordeeld

2026-08-03

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

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Voordat u begint

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Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
+ Subelementen van GRI 403-5 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

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.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

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Methodenotitie

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.

Contextnotitie

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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Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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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