Occupational health and safety (OHS) is a crucial topic when it comes to corporate sustainability. A solid understanding of the link between the two is essential if you want to move occupational health and safety even further up your company’s agenda.
But where in a sustainability report is it suitable to address OHS? With the recent updates to the Global Reporting Initiative (GRI) Standards, understanding how to report on OHS effectively is vital for companies seeking to meet both sustainability and safety goals.
In this article, we’ll guide you on where and how to integrate OHS into your sustainability reporting, focusing on GRI 403 and related sector standards.
using GRI 1 and 2 for effective reporting
The GRI Standards recommend presenting fundamental information about OHS within your company’s strategic and compliance sections. This includes an overview of how occupational safety aligns with broader corporate strategies and stakeholder engagement. GRI 2, particularly indicators 2-22 to 2-27, offers a clear framework for reporting on these aspects, ensuring that OHS is framed in the context of its relevance to your business operations.
Sustainability reports are built on the principle of materiality. This means that companies should report on topics that materially impact the economy, environment, and people, including human rights. You can use the materiality chapter of your report to highlight OHS as a critical topic. This is a prime opportunity to demonstrate the importance of OHS for both your company and its stakeholders. GRI 3, indicators 3-2 and 3-3, offer guidelines on how to effectively include OHS in your materiality assessment.
GRI 403: selecting the right OHS indicators for your report
Once OHS is established as a material topic, you must report using the relevant topic standard—GRI 403.
GRI 403, part of the GRI 400 Social Disclosures, consists of 10 sub-indicators (403-1 to 403-10) designed to cover a broad range of occupational health and safety topics. From worker participation and safety systems to the monitoring and mitigation of work-related injuries and illnesses, GRI 403 provides a comprehensive guide to reporting on OHS.
Unlike previous standards, GRI 2021 does not set a minimum number of required indicators. This flexibility allows you to focus on the most relevant OHS aspects for your operations, ensuring that reporting aligns with both the GRI framework and your internal safety priorities.
aligning OHS reporting with sector standards
Sector-specific guidelines, known as GRI Sector Standards, supplement the universal and topic-specific standards. These provide more tailored guidance for organizations in particular industries. For companies reporting on OHS, sector standards can help identify material topics specific to their field and offer insights into reporting in line with GRI 403.
Although sector standards are still being developed for many industries, once they’re published, they become mandatory for organizations in those sectors. Sector standards build on the foundation provided by GRI 3-2 and 3-3, offering more detailed reporting recommendations to ensure comprehensive and sector-relevant OHS disclosures.
insights into occupational safety and reporting
To get a deeper understanding of how occupational safety and sustainability reporting are being applied in real-world scenarios, check out our Vision & Values magazine. Inside, you'll find an exclusive study conducted in partnership with Dr. Jana Brauweiler and the Integrated Management Team (TIMS) at the Zittau/Görlitz University of Applied Sciences (HSZT). This comprehensive study answers the question, how can OHS enhance sustainability performance?
streamline your sustainability reporting processes
Occupational health and safety is an integral part of sustainability reporting, particularly for companies operating in high-risk sectors. GRI 403 and the related sector standards offer a clear path for integrating OHS into your sustainability framework, ensuring both regulatory compliance and the promotion of a safer workplace.
You can make all of these tasks easier by streamlining your sustainability reporting processes. Cloud-based AMCS EHS Management helps companies manage occupational safety, track compliance, and simplify the integration of OHS into their overall sustainability strategy. To learn more, contact us now.
You can also explore how these best-in-class software solutions can support your company’s safety and sustainability goals – simply request a demo.