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GRI 403: Occupational Health and Safety·Disclosure GRI 403-10

Work-related ill health

Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.

Правовой статус

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

Открыть официальный источник Global Reporting Initiative ↗ Поделиться

Опубликованный паспорт

Последняя проверка 2026-08-03
RK Проверил 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 Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative

Стандарт

GRI 403: Occupational Health and Safety

Disclosure GRI 403-10 · 2018

Вступает в силу

2021-01-01

Официальный источник: Открыть ↗

Последняя проверка

2026-08-03

Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative

Чтобы подготовить это раскрытие
5LRA preparation fields 5утверждений для проверки 5областей доказательств

Суть раскрытия

Disclosure 403-10 requires an organization to report work-related ill-health information 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 of fatalities resulting from work-related ill health, the number of cases of recordable work-related ill health and the main types of work-related ill health. Fatalities resulting from work-related ill health must be included in the corresponding recordable-case total.

Work-related ill health includes acute, recurring and chronic health problems caused or aggravated by work conditions or practices. It includes musculoskeletal disorders, skin and respiratory diseases, malignant cancers, diseases caused by physical agents and work-related mental illnesses.

The disclosure covers cases notified to the organization or identified through medical surveillance during the reporting period. It can include cases detected among former workers and both short- and long-latency illnesses.

The organization must describe the work-related hazards that pose a risk of ill health, how those hazards were determined, which hazards caused or contributed to cases during the period, and actions taken or underway to eliminate hazards and minimize risks using the hierarchy of controls.

If workers are excluded, identify the types of workers and explain why. Where privacy, legal or contractual restrictions prevent collection or disclosure of required information, apply the relevant reason for omission under GRI 1.

GRI additionally recommends reporting significant breakdowns, a list of identified chemical hazards, and the number of employees and controlled non-employee workers exposed to each hazard.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.

Прежде чем начать

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

Подготовка

Ключевая информация для подготовки

Поле подготовки Что зафиксировать Подсказка по доказательствам Ответственный
Working table 1: Metric Prepare and reconcile these columns: Metric; Current period; Notes. 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; Current period; Notes. Approved source records, calculation files and review evidence supporting working table 2: metric. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Case category Prepare and reconcile these columns: Case category; Employees; Controlled non-employees. Approved source records, calculation files and review evidence supporting working table 3: case category. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Hazard Prepare and reconcile these columns: Hazard; How determined; Worker groups exposed; Caused or contributed to current-period cases; Hierarchy-of-controls actions; Status. Approved source records, calculation files and review evidence supporting working table 4: hazard. Occupational Health and Safety / People / Sustainability Reporting
Working table 5: Chemical or agent Prepare and reconcile these columns: Chemical or agent; IARC classification; Employee exposure; Controlled non-employee exposure; Controls. Approved source records, calculation files and review evidence supporting working table 5: chemical or agent. Occupational Health and Safety / People / Sustainability Reporting
＋ Показать подпункты GRI 403-10 (рабочий чек-лист LRA)

Как это подготовить

Disclosure 403-10 requires an organization to report work-related ill-health information 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: Case category; Working table 4: Hazard; Working table 5: Chemical or agent.
Apply Disclosure 403-10 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.

Запросить данные

Request the disclosure evidence

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

Provide the reporting-period records and reconciliations for Disclosure 403-10: Working table 1: Metric; Working table 2: Metric; Working table 3: Case category; Working table 4: Hazard; Working table 5: Chemical or agent. 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.

Более удачный запрос

Provide the reporting-period records and reconciliations for Disclosure 403-10: Working table 1: Metric; Working table 2: Metric; Working table 3: Case category; Working table 4: Hazard; Working table 5: Chemical or agent. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

GRI additionally recommends reporting significant breakdowns, a list of identified chemical hazards, and the number of employees and controlled non-employee workers exposed to each hazard.

Примечание о контексте

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.

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для GRI 403-10 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.

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01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧ 02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧ 03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧

Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
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: Case category is reported accurately and completely.The response omits, misclassifies or overstates working table 3: case category.Approved source records, calculation files and review evidence supporting working table 3: case category.
Working table 4: Hazard is reported accurately and completely.The response omits, misclassifies or overstates working table 4: hazard.Approved source records, calculation files and review evidence supporting working table 4: hazard.
Working table 5: Chemical or agent is reported accurately and completely.The response omits, misclassifies or overstates working table 5: chemical or agent.Approved source records, calculation files and review evidence supporting working table 5: chemical or agent.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

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.
✓ AI-ассистент LRA · С участием человека
Dr Ross Kurinko

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Попробуйте Как подготовить GRI 403-10? Какие данные нужно собрать? Каких ошибок избегать?
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Ссылки на стандарты

Соответствующие требования GRI и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

GRI

GRI 403-10

в составе GRI 403: Occupational Health and Safety

Открыть официальный источник →

Связанное и другое

Occupational health and safety management system → КарточкаHazard identification, risk assessment, and incident investigation → КарточкаOccupational health services → КарточкаWorker participation, consultation, and communication on occupational health and safety → КарточкаWorker training on occupational health and safety → Карточка Все раскрытия →

Больше в GRI 403 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

Углубиться · GRI 403-10

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Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →
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