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
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
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 |
Hoe u dit voorbereidt
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.
Stel uw disclosure op
Notities die gegevens tot een disclosure maken
LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.
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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Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor GRI 403-7 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.
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. |
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Verwijzingen naar het raamwerk
Relevante GRI-vereisten en verwante disclosures
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GRI
GRI 403-7
binnen GRI 403: Occupational Health and Safety
Gerelateerd & verkennen
Meer in GRI 403 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →
Verder verdiepen · GRI 403-7
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