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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

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 403-7 · 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 403-7 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.

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

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
+ Subelementen van GRI 403-7 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

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 403-7: 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.

Beter verzoek

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.

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Methodenotitie

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.

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
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.

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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