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GRI 403: Occupational Health and Safety·Disclosure GRI 403-4

Worker participation, consultation, and communication on occupational health and safety

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 403-4 · 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
6LRA preparation fields 6утверждений для проверки 6областей доказательств

Суть раскрытия

Disclosure 403-4 requires an organization to describe the processes through which employees and workers who are not employees but whose work and/or workplace is controlled by the organization participate in and are consulted on the development, implementation and evaluation of the occupational health and safety management system.

Worker participation and worker consultation are distinct. Participation means workers’ involvement in decision-making. Consultation means seeking workers’ views before a decision is made, providing timely information and taking those views into account through genuine dialogue.

The organization must also describe how it provides workers with access to relevant occupational health and safety information and how that information is communicated in practice. The description should consider language, accessibility, shift, location and digital-access barriers and can include information about work-related incidents and the actions taken in response.

Where formal joint management-worker health and safety committees exist, the organization must describe their responsibilities, meeting frequency and decision-making authority and state whether any workers are not represented and why. A forum should be treated as a formal joint committee only if it includes management and recognized worker representatives, is integrated into the organizational structure and operates under agreed written policies, procedures and rules.

Representation should not be confused with committee membership or communication through line managers. Worker representatives should be recognized or freely elected in accordance with national law or practice.

GRI additionally recommends reporting whether local or global formal agreements with trade unions cover occupational health and safety and, if so, which topics they address.

Quantitative information, such as the number of committees or percentage of workers represented, can be included as supporting context but does not replace the required description of processes and arrangements.

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: Worker group Prepare and reconcile these columns: Worker group; Employee / non-employee; Control of work; Control of workplace; Included; Basis. Approved source records, calculation files and review evidence supporting working table 1: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 2: OHS process Prepare and reconcile these columns: OHS process; Participation process; Consultation process; Timing; How worker views affect decisions; Feedback to workers. Approved source records, calculation files and review evidence supporting working table 2: ohs process. Occupational Health and Safety / People / Sustainability Reporting
Working table 3: Worker group Prepare and reconcile these columns: Worker group; Information provided; Communication channel; Accessibility measures; Incident/action information; Limitations. Approved source records, calculation files and review evidence supporting working table 3: worker group. Occupational Health and Safety / People / Sustainability Reporting
Working table 4: Committee or grouped arrangement Prepare and reconcile these columns: Committee or grouped arrangement; Formal committee under GRI definition; Responsibilities; Meeting frequency; Decision-making authority; Workers represented; Workers not represented and reasons. Approved source records, calculation files and review evidence supporting working table 4: committee or grouped arrangement. Occupational Health and Safety / People / Sustainability Reporting
Working table 5: Barrier Prepare and reconcile these columns: Barrier; Worker groups affected; Action taken; Protection against reprisals; Evidence. Approved source records, calculation files and review evidence supporting working table 5: barrier. Occupational Health and Safety / People / Sustainability Reporting
Working table 6: Agreement Prepare and reconcile these columns: Agreement; Local / global; Trade union parties; OHS topics covered; Workers or locations covered. Approved source records, calculation files and review evidence supporting working table 6: agreement. Occupational Health and Safety / People / Sustainability Reporting
＋ Показать подпункты GRI 403-4 (рабочий чек-лист LRA)

Как это подготовить

Disclosure 403-4 requires an organization to describe the processes through which employees and workers who are not employees but whose work and/or workplace is controlled by the organization participate in and are consulted on the development, implementation and evaluation of the occupational health and safety management system.
Collect and reconcile the records for: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement.
Apply Disclosure 403-4 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 403-4: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement. 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 403-4: Working table 1: Worker group; Working table 2: OHS process; Working table 3: Worker group; Working table 4: Committee or grouped arrangement; Working table 5: Barrier; Working table 6: Agreement. 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

Quantitative information, such as the number of committees or percentage of workers represented, can be included as supporting context but does not replace the required description of processes and arrangements.

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 403-4 — 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: Worker group is reported accurately and completely.The response omits, misclassifies or overstates working table 1: worker group.Approved source records, calculation files and review evidence supporting working table 1: worker group.
Working table 2: OHS process is reported accurately and completely.The response omits, misclassifies or overstates working table 2: ohs process.Approved source records, calculation files and review evidence supporting working table 2: ohs process.
Working table 3: Worker group is reported accurately and completely.The response omits, misclassifies or overstates working table 3: worker group.Approved source records, calculation files and review evidence supporting working table 3: worker group.
Working table 4: Committee or grouped arrangement is reported accurately and completely.The response omits, misclassifies or overstates working table 4: committee or grouped arrangement.Approved source records, calculation files and review evidence supporting working table 4: committee or grouped arrangement.
Working table 5: Barrier is reported accurately and completely.The response omits, misclassifies or overstates working table 5: barrier.Approved source records, calculation files and review evidence supporting working table 5: barrier.
Working table 6: Agreement is reported accurately and completely.The response omits, misclassifies or overstates working table 6: agreement.Approved source records, calculation files and review evidence supporting working table 6: agreement.

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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Ссылки на стандарты

Соответствующие требования GRI и смежные раскрытия

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

GRI

GRI 403-4

в составе GRI 403: Occupational Health and Safety

Открыть официальный источник →

Связанное и другое

Occupational health and safety management system → КарточкаWork-related ill health → КарточкаHazard identification, risk assessment, and incident investigation → КарточкаOccupational health services → 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 403-4

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