GRI 403: Occupational Health and Safety 2016 sets out reporting requirements on the topic of occupational health and safety. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.
In the context of the GRI Standards, the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates.
GRI 403 addresses the topic of occupational health and safety.
The right to a healthy and safe workplace is recognized as a human right and is addressed in various authoritative international instruments.
The health and safety of workers can be affected by both the work they perform and the workplace where it is performed. Therefore, an organization is expected to be responsible for the occupational health and safety of:
- all workers performing work that is controlled by the organization;
- all workers whose workplace is controlled by the organization, whether or not their work is under the control of the organization.
The principles of occupational health and safety management systems include developing a policy, analyzing and controlling health and safety risks, providing training, and recording and investigating health and safety incidents.
Health and safety at work involves both the prevention of harm, and the promotion of health and well-being.
The prevention of harm means adhering to high standards and best practices with regards to a safe and healthy working environment. Best practices include following the industrial hygiene hierarchy of controls and its approach of controlling hazards to prevent risk. Best practices also include respect for human capacities and tolerances as described by the sciences of ergonomics and toxicology. They also include the implementation of the principles of Process Safety Management.
Health and safety impacts can arise over the use of unsafe equipment, machinery, processes, and practices. They can also arise with the use of dangerous substances, such as chemical, physical and biological agents.
The promotion of health and well-being is to be tempered by workers’ legitimate rights to medical privacy, and limited to an organization’s genuine occupational requirements. Within these limits, the active promotion of health and safety can include voluntary programs in areas such as mental health, ergonomics, physical fitness or smoking cessation.
These concepts are covered in key instruments of the International Labour Organization and the Organisation for Economic Co-operation and Development: see the References section of this Standard.
The disclosures in this Standard can provide information about an organization’s impacts related to occupational health and safety, and how it manages these impacts.
Effective date: 1 July 2018
Earlier adoption is encouraged.
The GSSB has initiated a project to review and update the content of GRI 403: Occupational Health and Safety. Please read more and sign up for updates on the project page for the review of GRI 403.
GRI 403: Occupational Health and Safety
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 403-1 Workers representation in formal joint management–worker health and safety committees
Disclosure 403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
Disclosure 403-3 Workers with high incidence or high risk of diseases related to their occupation
Disclosure 403-4 Health and safety topics covered in formal agreements with trade unions