GRI 403: Occupational Health and Safety Consultation

About this consultation

The Global Reporting Initiative has provided an international framework for sustainability reporting for many years, the most used such framework in the world, and has recently converted it into a standard. It is now consulting on the health and safety content (GRI 403).


IOSH is working to improve the occupational health and safety (OHS) content of sustainability reporting and is a founding member of the Center for Safety and Health Sustainability (CSHS). We were pleased to respond to GRI consultations advocating improved OHS content and we welcomed the establishment of an OHS Project Work Group (PWG) to improve GRI 403. IOSH and CSHS are both represented on OHS PWG and have contributed to the draft document currently under consultation.

Proposed changes

To take part in this consultation, please make sure you have logged in to MyIOSH. You will then be able to access a copy of the draft GRI 403 and our response questionnaire.

We invite IOSH members to comment on GRI 403 by completing the response questionnaire and sending to, to help inform an IOSH response, by 08 September 2017.

Consultation questions

GRI’s consultation questions

  1. In your opinion, do the disclosures in GRI 403: Occupational Health and Safety adequately cover an organization’s main impacts on the health and safety of workers, or are there any critical contents missing?
  2. Do you believe the disclosures in GRI 403 are feasible for all organizations to report?
  3. Are there any sections in this draft Standard where the content or wording is unclear?
  4. Are the disclosures in GRI 403 adequate to allow report users to make informed decisions about an organization’s occupational health and safety impacts?
  5. Are there any sections in GRI 403 where additional guidance is needed to help organizations understand and compile the required information?
  6. Do you have any other comments or suggestions related to this draft Standard?
  7. With respect to ‘The scope of ‘workers’ in this Standard’, is it clear which subset of workers is to be used for reporting the disclosures within GRI 403? (See explanation in lines 172-191) What additional guidance would be useful?
  8. With respect to the management approach requirements in GRI 403 (see clauses 1.2.1 – 1.2.7), are there any requirements you think that are not critical for reporting the management approach for occupational health and safety?
  9. With respect to Disclosure 403-2 Work-related injuries, is it clear how to report on ‘high potential incidents’? (See Disclosure 403-2-c and related definition in lines 617- 622) What additional guidance would be useful?
  10. With respect to Disclosure 403-3 Work-related illnesses, is it feasible to report work-related illnesses for workers who are not employees? (See Disclosure 403-3-b)?

IOSH members wishing to also respond individually to GRI can do so by visiting their website and responding by 9 October 2017.