GRI 403 Health & Safety
GRI 403 is the occupational health and safety standard — covering management systems, hazard identification, incident rates, and worker health promotion. The 2018 revision was a major expansion. It maps directly to ESRS S1 health and safety requirements.
GRI 403 is the occupational health and safety standard — covering management systems, hazard identification, incident rates, and worker health promotion. 403-1 OHS management system: Whether the system is legally required or voluntarily implemented; scope of workers covered.
The ten GRI 403 disclosures
403-1 OHS management system: Whether the system is legally required or voluntarily implemented; scope of workers covered.
403-2 Hazard identification, risk assessment and incident investigation: Processes for identifying hazards, assessing risks, and investigating incidents — including worker rights to report and refuse unsafe work.
403-3 Occupational health services: Services provided, whether voluntary or required by law.
403-4 Worker participation and consultation: Formal joint management-worker H&S committees; worker representation.
403-5 Worker training on OHS: Types and format of training provided.
403-6 Promotion of worker health: Voluntary health promotion programmes.
403-7 Prevention of OHS impacts directly linked to business relationships: How OHS requirements are applied to contractors, suppliers and others in the value chain.
403-8 Workers covered by OHS management system: Number and percentage covered.
403-9 Work-related injuries: Fatalities, high-consequence injuries, recordable injuries, lost days — by employee and supervised worker.
403-10 Work-related ill health: Fatalities, recordable cases by type — by employee and supervised worker.
Calculating injury rate metrics
GRI 403-9 requires injury rates per 200,000 hours worked (equivalent to 100 full-time workers over one year).
Total Recordable Incident Rate (TRIR) = (Number of recordable incidents × 200,000) ÷ Total hours worked.
Lost Time Injury Rate (LTIR) = (Number of lost time injuries × 200,000) ÷ Total hours worked.
Fatality rate = (Number of fatalities × 200,000) ÷ Total hours worked.
Hours worked must include all employees and supervised workers. Most companies use contracted hours from payroll — supplement with overtime and agency worker hours.
GRI 403 requires these metrics separately for employees and supervised workers (contractors working under the organisation's supervision).
GRI 403 vs ESRS S1 health and safety
GRI 403-9 and 403-10 metrics map closely to ESRS S1-14 (health and safety metrics). Both require fatalities, recordable injury rates, and lost time rates. ESRS S1-14 additionally requires: number of days lost to work-related injuries and ill health; and the number of workers with increased disease risk.
ESRS S1 also requires health and safety coverage rate (percentage of workers covered by a management system compliant with ILO conventions) — this corresponds to GRI 403-8.
For CSRD companies also reporting GRI: your ESRS S1 H&S data satisfies GRI 403-9 and 403-10 requirements. Collect once, report to both frameworks.
Frequently asked questions
Do we include contractors in GRI 403 metrics?
Yes — GRI 403 requires separate disclosure for employees and supervised workers. Supervised workers are contractors working under the organisation's supervision (on your sites, using your equipment, following your procedures). Contractors working independently are not included.
What is a recordable incident under GRI 403?
GRI 403 follows OSHA definitions: any work-related injury or illness that results in loss of consciousness, restricted work, days away from work, medical treatment beyond first aid, or fatality. Near misses are not recordable but should be tracked internally.
We had no fatalities — do we still need to report GRI 403-9?
Yes — you must report zero where no incidents occurred. The absence of fatalities is itself a disclosure. Omitting the metric leaves readers uncertain whether you had incidents or simply did not collect the data.