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GRI 403: Occupational Health and Safety 2018

EFFECTIVE DATE: 1 JANUARY 2021

Introduction​

GRI 403: Occupational Health and Safety 2018 contains disclosures for organizations to report information about their occupational health and safety-related impacts, and how they manage these impacts. The Standard is structured as follows:

  • Section 1 contains seven disclosures, which provide information about how the organization manages its occupational health and safety-related impacts.
  • Section 2 contains three disclosures, which provide information about the organization’s occupational health and safety-related impacts.
  • The Glossary contains defined terms with a specific meaning when used in the GRI Standards. The terms are underlined in the text of the GRI Standards and linked to the definitions.
  • The Bibliography lists authoritative intergovernmental instruments and additional references used in developing this Standard.

Background on the topic​

This Standard addresses the topic of occupational health and safety.

Healthy and safe work conditions are recognized as a human right and addressed in authoritative intergovernmental instruments, including those of the International Labour Organization (ILO), the Organisation for Economic Co-operation and Development (OECD), and the World Health Organization (WHO): see the Bibliography.

Healthy and safe work conditions are also a target of the Sustainable Development Goals, adopted by the United Nations (UN) as part of the 2030 Agenda for Sustainable Development.

Healthy and safe work conditions involve both prevention of physical and mental harm, and promotion of workers’ health.

Prevention of harm and promotion of health require an organization to demonstrate commitment to workers' health and safety. They also require the organization to engage workers in the development, implementation, and performance evaluation of an occupational health and safety policy, management system and programs that are appropriate to the organization’s size and activities.

It is essential that workers are consulted in the development of an organization’s occupational health and safety policy, and participate in the processes necessary to plan, support, operate, and continually evaluate the effectiveness of the occupational health and safety management system and programs.

Hazard identification and risk assessment, worker training, and incident identification and investigation are also key to planning, supporting, operating, and evaluating the occupational health and safety management system.

In addition to preventing harm, an organization can promote workers’ health by offering healthcare services or voluntary health promotion services and programs, which, for example, help workers improve their diet or quit smoking. These additional services and programs cannot serve as a substitute for occupational health and safety programs, services, and systems that prevent harm and protect workers from work-related injuries and ill health.

All services and programs that aim to prevent harm and promote workers’ health are expected to respect workers’ right to privacy. Organizations are expected not to use workers' participation in such services and programs, or the health data derived therefrom, as criteria for their decisions regarding employment or engagement of workers, including termination, demotion, promotion, or offering of prospects, compensation, or any other favorable or unfavorable treatment.

1. Topic management disclosures​

An organization reporting in accordance with the GRI Standards is required to report how it manages each of its material topics.

An organization that has determined occupational health and safety to be a material topic is required to report how it manages the topic using Disclosure 3-3 in GRI 3: Material Topics 2021 (see clause 1.1 in this section). The organization is also required to report any disclosures from this section (Disclosure 403-1 through Disclosure 403-7) that are relevant to its occupational health and safety-related impacts.

This section is therefore designed to supplement – and not replace – Disclosure 3-3 in GRI 3.

Disclosure 403-1 Occupational health and safety management system​

REQUIREMENTS​

The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:

  • a. A statement of whether an occupational health and safety management system has been implemented, including whether:
    • i. the system has been implemented because of legal requirements and, if so, a list of the requirements;
    • ii. the system has been implemented based on recognized risk management and/or management system standards/guidelines and, if so, a list of the standards/guidelines.
  • b. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered.

GUIDANCE​

Guidance for Disclosure 403-1
Disclosure 403-1 requires the reporting organization to list any legal requirements it has followed in implementing the occupational health and safety management system. Recognized standards/guidelines for occupational health and safety management systems include international, national, and industry-specific standards. When reporting on the occupational health and safety management system, the organization can also describe:

  • the type of occupational health and safety professionals responsible for the management system, and whether these individuals are employed by the organization or engaged as consultants;

  • how the continual improvement of the management system is achieved, i.e., the iterative process of enhancing the management system to achieve improvements in overall occupational health and safety performance.

Disclosure 403-2 Hazard identification, risk assessment, and incident investigation​

REQUIREMENTS​

The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:

  • a. A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including:
    • i. how the organization ensures the quality of these processes, including the competency of persons who carry them out;
    • ii. how the results of these processes are used to evaluate and continually improve the occupational health and safety management system.
  • b. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals.
  • c. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals.
  • d. A description of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system.

GUIDANCE​

Guidance for Disclosure 403-2
When describing the processes used to identify hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls, the reporting organization can:

  • specify whether these processes are based on legal requirements and/or recognized standards/guidelines;

  • describe the frequency and scope of processes undertaken on a routine basis; describe the triggers for processes undertaken on a non-routine basis, such as changes in operating procedures or equipment; incident investigations; worker complaints or referrals; changes in workers or workflow; results of surveillance of work environment and worker health, including exposure monitoring (e.g., exposure to noise, vibration, dust);

  • explain how obstacles to the implementation of these processes are removed for workers who might be more vulnerable to the risk of work-related injury or ill health, such as workers facing language barriers or having visual or hearing impairments (e.g., by providing occupational health and safety training and information in a language easily understood by workers).

Guidance for Disclosures 403-2-b and 403-2-c
Protecting workers against reprisals involves putting policies and processes in place that provide them with protection against intimidation, threats, or acts that could have a negative impact on their employment or work engagement, including termination, demotion, loss of compensation, discipline, and any other unfavorable treatment. Workers might face reprisals on account of their decision to either remove themselves from work situations that they believe could cause injury or ill health, or for reporting hazards or hazardous situations to their workers’ representatives, to their employer, or to regulatory authorities. Disclosure 403-2-c covers the right of workers to refuse or stop unsafe or unhealthy work. Workers have the right to remove themselves from work situations that they believe could cause them or another person injury or ill health

Disclosure 403-3 Occupational health services​

REQUIREMENTS​

The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:

  • a. A description of the occupational health services’ functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers’ access to them.

GUIDANCE​

Guidance for Disclosure 403-3
Occupational health services aim to protect the health of workers in relation to their work environment.

When describing how the quality of occupational health services is ensured, the reporting organization can explain whether the services are provided by competent individuals with recognized qualifications and accreditations, and whether it complies with legal requirements and/or recognized standards/guidelines.

When describing how it facilitates workers’ access to occupational health services, the organization can describe whether it provides these services at the workplace and during working hours; whether it arranges transport to health clinics or expedites service there; whether it provides information about the services, including in a language easily understood by workers; and whether it adjusts workloads to allow workers to make use of these services.

The organization can also report the metrics used to evaluate the effectiveness of these services, and the approaches used to raise awareness about them and encourage participation.

Guidance for clauses 1.3.1 and 1.3.2
Occupational health services are expected to respect workers’ right to privacy. Organizations are expected not to use workers' participation in such services and programs, or the health data derived therefrom, as criteria for their decisions regarding the employment or engagement of workers, including termination, demotion, promotion or offering of prospects, compensation, or any other favorable or unfavorable treatment. See reference [6] in the Bibliography.

References
See references [3] and [9] in the Bibliography.

Disclosure 403-4 Worker participation, consultation, and communication on occupational health and safety​

REQUIREMENTS​

The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:

  • a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
  • b. Where formal joint management-worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.

GUIDANCE​

Guidance for Disclosure 403-4-a
When describing the processes for worker participation in occupational health and safety, the reporting organization can include information on:

  • formal participation, based on legal requirements;
  • participation through engagement with formally recognized workers’ representatives;
  • direct participation, particularly by affected workers (e.g., the direct involvement of all workers in occupational health and safety decisions in small organizations);
  • the use of committees, and how these committees are established and operated; participation in the occupational health and safety management system (e.g., participation in identification of hazards, assessment of risks, application of the hierarchy of controls, investigation of incidents, audits, decision-making about the use of contractors and outsourcing);
  • how obstacles to participation are identified and removed (e.g., by providing training, by protecting workers against reprisals).

When describing the processes for providing access to and communicating relevant information on occupational health and safety to workers, the organization can report whether it provides information about work-related incidents and the actions taken in response.

Guidance for Disclosure 403-4-b
A common form of worker participation in occupational health and safety is through joint management-worker health and safety committees. In addition to direct participation of workers from all job levels in these committees, workers’ representatives, where they exist, might also be involved in these joint activities, as they might be authorized to make decisions about occupational health and safety, among other workplace decisions.

Where formal joint management-worker health and safety committees exist, the organization can also describe the level at which each committee operates within the organization, its dispute resolution mechanism, its chairing responsibilities, and how the committee members are protected against reprisals.

Disclosure 403-4-b requires a description of whether and, if so, why any workers are not represented by these committees. It does not require information on which workers are or are not members of such committees.

Guidance for clause 1.4
Agreements at the local level typically include topics such as provision of personal protective equipment; participation of workers’ representatives in health and safety inspections, audits, and incident investigations; provision of training and education; and protection against reprisals. Agreements at the global level typically include topics such as compliance with the ILO’s International Labour Standards; arrangements or structures for resolving problems; and commitments regarding occupational health and safety standards and levels of performance.

Disclosure 403-5 Worker training on occupational health and safety​

REQUIREMENTS​

The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:

  • a. A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations.

GUIDANCE​

Guidance for Disclosure 403-5
When describing the occupational health and safety training provided, the reporting organization can include information on:

  • how training needs are assessed;
  • how the training is designed and delivered, including the content or topics addressed, the competency of trainers, which workers receive the training, the frequency of the training, and whether the training is provided in a language easily understood by workers;
  • whether the training is provided free of charge and during paid working hours – if not, whether it is mandatory for workers to attend, and whether they are compensated for this;
  • how the effectiveness of the training is evaluated.

Disclosure 403-6 Promotion of worker health​

REQUIREMENTS​

The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:

  • a. An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided.
  • b. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers’ access to these services and programs.

GUIDANCE​

Guidance for Disclosure 403-6-a
Achieving universal health coverage, including financial risk protection; access to quality essential healthcare services; and access to safe, effective, quality and affordable essential medicines and vaccines for all, is one of the targets of the UN Sustainable Development Goals (Target 3.8).

Workers’ access to non-occupational medical and healthcare services might be facilitated, for example, through company clinics or disease treatment programs, referral systems, or health insurance or financial contributions.

When describing the scope of access to non-occupational medical and healthcare services provided, the reporting organization can specify the types of service to which access is facilitated and the types of worker that have access to them.

If the organization does not facilitate workers’ access to non-occupational medical and healthcare services because it operates in a country where the population already has access to high-quality and accessible services (e.g., through financial or other support), the organization can state this in its reported information.

If the organization does not facilitate access to non-occupational medical and healthcare services for workers who are not employees because the employer of those workers facilitates their access to these services, the organization can state this in its reported information.

Guidance for Disclosure 403-6-b
Ensuring healthy lives and promoting wellbeing for all at all ages is one of the UN Sustainable Development Goals (Goal 3). This goal includes targets such as reducing premature mortality from non-communicable diseases through prevention and treatment, and promoting mental health and wellbeing; strengthening the prevention and treatment of substance abuse, including narcotic drug abuse and harmful consumption of alcohol; ensuring universal access to sexual and reproductive healthcare services; and ending epidemics of AIDS, tuberculosis, malaria, and neglected tropical diseases, and combating hepatitis, water-borne diseases, and other communicable diseases.

Disclosure 403-6-b covers voluntary services and programs aimed at addressing major nonwork-related health risks among workers, including both physical and mental health-related risks. Examples of these risks include smoking, drug and alcohol abuse, physical inactivity, unhealthy diets, HIV, and psychosocial factors.

Voluntary health promotion programs and services might include smoking cessation programs, dietary advice, offering of healthy food in the canteen, stress-reducing programs, provision of a gym, or fitness programs. A program or service is voluntary when it does not set mandatory personal targets, and if incentives are provided, these are not associated with the organization’s decisions regarding employment or engagement of workers.

Voluntary health promotion services and programs complement but cannot be a substitute for occupational health and safety services, programs and systems that prevent harm and protect workers from work-related injuries and ill health. Voluntary health promotion and occupational health and safety may be managed jointly by the organization, as part of an overall approach to ensuring the health and safety of workers.

When describing how it facilitates workers’ access to voluntary health promotion services and programs, the organization can explain whether it allows workers to make use of these during paid working hours. The organization can also report if these services and programs are available for family members of workers.

  • how the topics covered in these services and programs are selected, including how workers are engaged in the selection of topics;

  • the extent to which these services and programs include proven effective interventions (see reference [19] in the Bibliography;

  • the metrics used to evaluate the effectiveness of these services and programs; the approaches used to raise awareness about these services and programs and encourage participation.

Guidance for clauses 1.5.1 and 1.5.2
Non-occupational health services and programs are expected to respect workers’ right to privacy. Organizations are expected not to use workers' participation in such services and programs, or the health data derived therefrom, as criteria for their decisions regarding the employment or engagement of workers, including termination, demotion, promotion or offering of prospects, compensation, or any other favorable or unfavorable treatment. See reference [6] in the Bibliography.

References
See references [1], [14], and [15] in the Bibliography.

Disclosure 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. A description of the organization’s approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products, or services by its business relationships, and the related hazards and risks.

GUIDANCE​

Background
In cases where an organization has no control over both the work and workplace, it still has a responsibility to make efforts, including exercising any leverage it might have, to prevent and mitigate negative occupational health and safety impacts that are directly linked to its operations, products, or services by its business relationships. For more guidance, see the Scope of ‘workers’ in this Standard section.

References
See reference [13] in the Bibliography.

2. Topic disclosures​

Disclosure 403-8 Workers covered by an occupational health and safety management system​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. If the organization has implemented an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines:
    • i. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization who are covered by such a system;
    • ii. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization who are covered by such a system that has been internally audited;
    • iii. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization who are covered by such a system that has been audited or certified by an external party.
  • b. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
  • c. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

GUIDANCE​

Background
Occupational health and safety management systems can serve as an effective approach to managing and continually eliminating hazards and minimizing risks. It is a systems-based approach that seeks to integrate occupational health and safety management into overall business processes. A system typically moves through a ‘plan-do-check-act’ cycle, promoting leadership and practice through meaningful consultation and participation of workers from all job levels in the organization.

A systems-based approach, which encompasses fully integrated processes, can be a significant advancement over an approach that considers hazard identification, risk assessment, and incident investigation as isolated activities. Focusing on system deficiencies can enable an organization to identify deficiencies in its overall management of occupational health and safety; address resources, policy, and operational controls; and ensure continual improvement.

Guidance for Disclosure 403-8
This disclosure indicates what proportion of an organization’s employees, and workers who are not employees but whose work and/or workplace is controlled by the organization, are covered by an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines. The list of legal requirements and/or recognized standards/guidelines used by the reporting organization in its occupational health and safety management system are reported using Disclosures 403-1-a-i and 403-1-a-ii in the Topic management disclosures section.

If not all workers are covered by the occupational health and safety management system, the organization can report whether any of the workers not covered are at high risk of work-related injury or ill health.

In addition to the information required by this disclosure, the organization can report the number and percentage of sites covered by an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines.

The organization can also describe:

  • the approach used for internal audits (e.g., whether they are carried out following an internally-developed audit standard or a recognized audit standard, what is the qualification of the auditors);

  • whether any processes or functions have been excluded from the scope of the audit or certification, and how occupational health and safety performance is being monitored in those areas;

  • the audit or certification standard used.

Audits by external parties may include both second-party and third-party audits. Second-party audits are usually performed by customers or others on behalf of customers, or by any other external parties that have a formal interest in the organization. Third-party audits are performed by independent organizations such as registrars (i.e., certification bodies) or regulators.

Guidance for Disclosure 403-8-b
Types of worker can be based on criteria such as full-time, part-time, non-guaranteed hours, permanent or temporary basis, type or degree of control (e.g., control of work or workplace, sole or shared control), and location, among others.

Disclosure 403-9 Work-related injuries​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. For all employees:
    • i. The number and rate of fatalities as a result of work-related injury;
    • ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
    • iii. The number and rate of recordable work-related injuries;
    • iv. The main types of work-related injury;
    • v. The number of hours worked.
  • b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
    • i. The number and rate of fatalities as a result of work-related injury;
    • ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
    • iii. The number and rate of recordable work-related injuries;
    • iv. The main types of work-related injury;
    • v. The number of hours worked.
  • c. The work-related hazards that pose a risk of high-consequence injury, including:
    • i. how these hazards have been determined;
    • ii. which of these hazards have caused or contributed to high-consequence injuries during the reporting period;
    • iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
  • d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.
  • e. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked.
  • f. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
  • g. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

Compilation requirements

  • 2.1 When compiling the information specified in Disclosure 403-9, the reporting organization shall:
  • 2.1.1 exclude fatalities in the calculation of the number and rate of highconsequence work-related injuries;
  • 2.1.2 include fatalities as a result of work-related injury in the calculation of the number and rate of recordable work-related injuries;
  • 2.1.3 include injuries as a result of commuting incidents only where the transport has been organized by the organization;
  • 2.1.4 calculate the rates based on either 200,000 or 1,000,000 hours worked, using the following formulas:

Rate of fatalities as a result of work-related injury =Number of fatalities as a result of work-related injury / Number of hours workedx [200,000 or 1,000,000]

Rate of high-consequence work-related injuries (excluding fatalities) = Number of high-consequence work-related injuries (excluding fatalities) / Number of hours worked x [200,000 or 1,000,000]

Rate of recordable workrelated injuries = Number of recordable work-related injuries / Number of hours worked x [200,000 or 1,000,000]

GUIDANCE​

Guidance for Disclosure 403-9
This disclosure covers work-related injuries. Data on work-related injuries are a measure of the extent of harm suffered by workers; they are not a measure of safety.

An increase in the number or rate of reported incidents does not necessarily mean that there have been a greater number of incidents than before; it can indicate an improvement in the recording and reporting of incidents.

If an increase in the number or rate of reported incidents is the result of the organization’s actions to improve the reporting and recording of fatalities, injuries, and ill health, or its actions to expand the scope of its management system to cover more workers or workplaces, the reporting organization can explain this and report on these actions and their results. Types of work-related injury can include death, amputation of a limb, laceration, fracture, hernia, burns, loss of consciousness, and paralysis, among others.

In the context of this Standard, work-related musculoskeletal disorders are covered under ill health (and not injuries) and are to be reported using Disclosure 403-10. If the organization operates in a jurisdiction where worker compensation systems classify musculoskeletal disorders as injuries, the organization can explain this and report these disorders using Disclosure 403-9. See references [5] and [16] in the Bibliography for a list of musculoskeletal disorders.

Injuries involving members of the public as a result of a work-related incident are not included in this disclosure, but the organization can report this information separately. For example, the organization can report incidents where a vehicle driven by a worker causes the deaths of other road users or incidents where visitors are injured during their visit to the organization’s workplace.

Guidance for reporting on high-consequence work-related injuries
As per the definition of recordable work-related injury, the organization is required to report all work-related injuries as part of the ‘number and rate of recordable work-related injuries’. In addition, the organization is required to separately report high-consequence work- related injuries, with a breakdown by:

  • fatalities, to be reported using Disclosures 403-9-a-i and 403-9-b-i.

  • other injuries from which the worker cannot recover (e.g., amputation of a limb), or does not or is not expected to recover fully to pre-injury health status within 6 months (e.g., fracture with complications), to be reported using Disclosures 403-9-a-ii and 403-9-b-ii.

The definition of ‘high-consequence work-related injury’ uses ‘recovery time’, instead of ‘lost time’, as the criterion for determining the severity of an injury. Lost time is an indicator of the loss of productivity for an organization as a result of a work-related injury; it does not necessarily indicate the extent of harm suffered by a worker.

‘Recovery time’, in contrast, refers to the time needed for a worker to recover fully to pre-injury health status; it does not refer to the time needed for a worker to return to work. In some cases, a worker might return to work before full recovery.

In addition to reporting information on high-consequence work-related injuries based on recovery time as required by this disclosure, the organization can also report the number and rate of work-related injuries that resulted in lost-workday cases, the average number of lost days per lost-workday case, the number of lost workdays, and the absentee rate.

Guidance for Disclosure 403-9-c
This disclosure covers work-related hazards that pose a risk of high-consequence injury if not controlled, even when there are control measures in place. The hazards might have been identified proactively through risk assessment, or reactively as a result of either a high-potential incident or a high-consequence injury.

Examples of work-related hazards causing or contributing to high-consequence injuries include excessive workload demands, tripping hazards, or exposure to flammable materials.

If the identified work-related hazards vary significantly across different locations, the organization may group or disaggregate these by relevant categories, such as by geographical area or business line. Similarly, if there are a high number of hazards, the organization may group or categorize them to facilitate reporting.

When reporting how it has determined which work-related hazards pose a risk of highconsequence injury using Disclosure 403-9-c-i, the organization can describe the criteria or threshold used to determine which hazards pose such a risk and which do not. The processes to identify hazards and assess risks, and to apply the hierarchy of controls, are reported using Disclosure 403-2-a.

Disclosure 403-9-c-ii does not require reporting which work-related hazards have caused or contributed to which high-consequence injuries during the reporting period; it requires the aggregate analysis of all work-related hazards that resulted in high-consequence injuries.

If a work-related incident resulting in a high-consequence injury is still under investigation at the end of the reporting period, the organization can state this in its reported information. The organization can report on actions taken during the reporting period to eliminate hazards and minimize risks that were identified, or to address work-related incidents that took place, in prior reporting periods.

Guidance for Disclosure 403-9-d
This disclosure covers any actions taken or underway to eliminate other work-related hazards and minimize risks (i.e., not covered in Disclosure 403-9-c) using the hierarchy of controls. This disclosure can include actions taken in response to non-high-consequence work-related injuries, and work-related incidents with low probability of causing high-consequence injuries

Guidance for Disclosure 403-9-f
Types of worker can be based on criteria such as full-time, part-time, non-guaranteed hours, permanent or temporary basis, type or degree of control (e.g., control of work or workplace, sole or shared control), and location, among others.

Guidance for Disclosure 403-9-g
If the organization follows the ILO code of practice on Recording and notification of occupational accidents and diseases, it can state this in response to Disclosure 403-9-g.

If the organization does not follow the ILO code of practice, it can indicate which system of rules it applies in recording and reporting work-related injuries and its relationship to the ILO code of practice.

If the organization cannot directly calculate the number of hours worked, it may estimate this on the basis of normal or standard hours of work, taking into account entitlements to periods of paid leave of absence from work (e.g., paid vacations, paid sick leave, public holidays) and explain this in its reported information.

When the organization cannot directly calculate or estimate the number of hours worked (e.g., because the workers performed non-routine work during an emergency situation, or because the performed work was not paid for by the hour), it is required to provide a reason for this omission as set out in GRI 1: Foundation 2021. See Requirement 6 in GRI 1 for requirements on reasons for omission.

Guidance for clause 2.1.3
Clause 2.1.3 requires the organization to include injuries as a result of commuting incidents in cases where the transport has been organized by the organization (e.g., company or contracted bus or vehicle). The organization can report other commuting incidents separately; for example if this information is to be reported under local law.

Guidance for clause 2.1.4
Clause 2.1.4 requires the organization to calculate the rates based on either 200,000 or 1,000,000 hours worked.

Standardized rates allow for meaningful comparisons of statistics, for example between different periods or organizations, or help account for differences in the number of workers in the reference group and the number of hours worked by them.

A rate based on 200,000 hours worked indicates the number of work-related injuries per 100 full-time workers over a one-year timeframe, based on the assumption that one full-time worker works 2,000 hours per year. For example, a rate of 1.0 means that, on average, there is one work-related injury for every group of 100 full-time workers over a one-year timeframe. A rate based on 1,000,000 hours worked indicates the number of work-related injuries per 500 fulltime workers over a one-year timeframe. A rate based on 200,000 hours worked might be more suitable for small organizations.

In addition to standardized rates, this disclosure requires the organization to report absolute data (i.e., numbers), to allow information users to calculate the rates themselves using other methodologies if needed.

Guidance for clauses 2.2.1 and 2.2.2
Target 8.8 of the UN Sustainable Development Goals aims to ‘protect labour rights and promote safe and secure working environments for all workers, including migrant workers, in particular women migrants, and those in precarious employment’. Some groups might be at increased risk of work-related injury due to demographic factors such as sex, gender, migrant status, or age; it can thus be beneficial to break down data on work-related injuries by these demographic criteria. See reference [14] in the Bibliography.

ILO Convention 143 ‘Migrant Workers (Supplementary Provisions) Convention’ defines ‘migrant worker’ as ‘a person who migrates or who has migrated from one country to another with a view to being employed otherwise than on his own account and includes any person regularly admitted as a migrant worker’. See ILO Convention 143 for more guidance.

If the data on work-related injuries are driven primarily by certain types of injury (e.g., amputation, paralysis) or incident (e.g., explosion, road accident), the organization can provide a breakdown of this information.

References
See reference [10] in the Bibliography.

Disclosure 403-10 Work-related ill health​

REQUIREMENTS​

The reporting organization shall report the following information:

  • a. For all employees:
    • i. The number of fatalities as a result of work-related ill health;
    • ii. The number of cases of recordable work-related ill health;
    • iii. The main types of work-related ill health.
  • b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
    • i. The number of fatalities as a result of work-related ill health;
    • ii. The number of cases of recordable work-related ill health;
    • iii. The main types of work-related ill health.
  • c. The work-related hazards that pose a risk of ill health, including:
    • i. how these hazards have been determined;
    • ii. which of these hazards have caused or contributed to cases of ill health during the reporting period;
    • iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
  • d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
  • e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

Compilation requirements

  • 2.3 When compiling the information specified in Disclosure 403-10, the reporting organization shall include fatalities as a result of work-related ill health in the calculation of the number of cases of recordable work-related ill health.

GUIDANCE​

Guidance for Disclosure 403-10
Work-related ill health can include acute, recurring, and chronic health problems caused or aggravated by work conditions or practices. They include musculoskeletal disorders, skin and respiratory diseases, malignant cancers, diseases caused by physical agents (e.g., noiseinduced hearing loss, vibration-caused diseases), and mental illnesses (e.g., anxiety, posttraumatic stress disorder). This disclosure covers, but is not limited to, the diseases included in the ILO List of Occupational Diseases. In the context of this Standard, work-related musculoskeletal disorders are covered under ill health (and not injuries) and are to be reported using this disclosure. See references [5] and [16] in the Bibliography.

This disclosure covers all cases of work-related ill health notified to the reporting organization or identified by the organization through medical surveillance, during the reporting period. The organization might be notified of cases of work-related ill health through reports by affected workers, compensation agencies, or healthcare professionals. The disclosure may include cases of work-related ill health that were detected during the reporting period among former workers. If the organization determines, for example through investigation, that the notified case of work-related ill health is not due to exposure whilst working for the organization, it can explain this in its reported information.

This disclosure covers both short-latency and long-latency work-related ill health. Latency refers to the time period between exposure and the onset of ill health.

Many cases of long-latency work-related ill health go undetected; if detected, they might not necessarily be due to exposures with one employer. For example, a worker might be exposed to asbestos while working for different employers over time, or might suffer from a long-latency disease that turns fatal many years after the worker has left the organization. For this reason, data on work-related ill health are to be complemented with information on work-related hazards.

In some situations, an organization might not be able to collect or publicly disclose data on work-related ill health. The following are examples of these situations: In these situations, the organization is required to provide a reason for omission of these data as set out in GRI 1: Foundation 2021. See Requirement 6 in GRI 1 for requirements on reasons for omission.

Cases of ill health involving members of the public as a result of a work-related incident are not included in this disclosure, but the organization can report this information separately. An example of such an incident is when a chemical substance spill causes ill health among members of a nearby community.

Guidance for Disclosure 403-10-c
This disclosure includes exposures to the 'International Agency for Research on Cancer (IARC) Group 1’ (carcinogenic to humans), ‘IARC Group 2A’ (probably carcinogenic to humans), and ‘IARC Group 2B’ (possibly carcinogenic to humans) agents. See references [17] and [18] in the Bibliography. See Guidance for Disclosure for 403-9-c for more information on reporting on hazards.

Guidance for Disclosure 403-10-d
Types of worker can be based on criteria such as full-time, part-time, non-guaranteed hours, permanent or temporary basis, type or degree of control (e.g., control of work or workplace, sole or shared control), and location, among others. Guidance for Disclosure 403-10-e If the organization follows the ILO code of practice on Recording and notification of occupational accidents and diseases, it can state this in response to Disclosure 403-10-e. If the organization does not follow the ILO code of practice, it can indicate which system of rules it applies in recording and reporting work-related ill health and its relationship to the ILO code of practice.

Guidance for clause 2.4.1
If the data on work-related ill health are driven primarily by certain types of ill health or disease (e.g., respiratory diseases, skin diseases) or incident (e.g., exposure to bacteria or viruses), the organization can provide a breakdown of this information. See also Guidance for clauses 2.2.1 and 2.2.2.

References
See references [5], [10], and [16] in the Bibliography.

Bibliography​

This section lists authoritative intergovernmental instruments and additional references used in developing this Standard.

Authoritative instruments:

  • International Labour Organization (ILO), An ILO code of practice on HIV/AIDS and the world of work, 2001.
  • International Labour Organization (ILO) Convention 155, ‘Occupational Safety and Health Convention’, 1981.
  • International Labour Organization (ILO) Convention 161, ‘Occupational Health Services Convention’, 1985.
  • International Labour Organization (ILO), Guidelines on Occupational Safety and Health Management Systems, ILO-OSH 2001, 2001.
  • International Labour Organization (ILO), ILO List of Occupational Diseases, 2010.
  • International Labour Organization (ILO), Protection of workers’ personal data. An ILO code of practice, 1997.
  • International Labour Organization (ILO) Protocol 155, ‘Protocol of 2002 to the Occupational Safety and Health Convention, 1981’, 2002.
  • International Labour Organization (ILO) Recommendation 164, ‘Occupational Safety and Health Recommendation’, 1981.
  • International Labour Organization (ILO) Recommendation 171, ‘Occupational Health Services Recommendation’, 1985.
  • International Labour Organization (ILO), Recording and notification of occupational accidents and diseases. An ILO code of practice, 1996.
  • International Labour Organization (ILO), ‘Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy’, 2017.
  • Organisation for Economic Co-operation and Development (OECD), OECD Guidelines for Multinational Enterprises, 2011.
  • United Nations (UN), ‘Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework’, 2011.
  • United Nations (UN) Resolution, ‘Transforming our world: the 2030 Agenda for Sustainable Development’, 2015.
  • World Health Organization (WHO), Global Action Plan for the Prevention and Control of Noncommunicable Diseases 2013-2020, 2013.
  • World Health Organization (WHO), International Classification of Diseases (ICD), updated regularly.
  • International Agency for Research on Cancer (IARC), IARC Monographs on the Evaluation of Carcinogenic Risks to Humans, http://monographs.iarc.fr/ENG/Classification/, accessed on 1 June 2018.
  • National Institute for Occupational Safety and Health (NIOSH), NIOSH Pocket Guide to Chemical Hazards, 2007.
  • World Health Organization (WHO), (Burton, Joan), WHO Healthy Workplace Framework and Model: Background and Supporting Literature and Practices, 2010.