Map GRI 403 disclosures against corresponding ESRS S1 datapoints to avoid duplicate or inconsistent collection processes.
Occupational Health & Safety
Reporting Workforce Health and Safety Metrics Under GRI 403 and ESRS S1
Trains sustainability and safety reporting teams to collect, calculate and disclose workforce health and safety metrics that satisfy GRI 403 and the ESRS S1 own workforce standard.
🗓️Duration5 training days
📚Content4 modules · 8 sessions
🎓On completionAccredited attendance certificate
About the programme
Course Overview
Sustainability reports increasingly require detailed, assured workforce health and safety data, yet many organisations still collect injury and illness data inconsistently across sites, lack a defined process for contractor data, and cannot trace disclosed figures back to source records when auditors ask, while GRI 403 and ESRS S1 both require granular, comparable metrics and narrative on management approach, not only a headline injury rate. This course maps GRI 403 disclosure requirements against corresponding ESRS S1 datapoints, defines data collection processes for employees and non-employee workers, and works through calculating recordable injury, lost time and occupational disease rates consistently. It also covers the double materiality assessment for health and safety required under the Corporate Sustainability Reporting Directive and how to prepare metrics for external assurance. Teaching includes a disclosure mapping exercise, sample metric calculation and a data-flow diagram exercise identifying source systems, so participants leave with a completed disclosure checklist and a data-collection process map ready for assurance.
Expected Learning Outcomes
Define data collection processes that capture health and safety data for employees, contractors and other non-employee workers.
Calculate recordable injury, lost time injury and occupational disease rates using consistent, auditable methodologies.
Conduct a double materiality assessment identifying the organisation's material health and safety impacts, risks and opportunities.
Draft narrative disclosure on health and safety management approach, policies and worker participation mechanisms.
Trace disclosed metrics back to source records to prepare for limited or reasonable assurance engagements.
Build a reporting calendar and governance process that keeps workforce safety data current between annual disclosures.
Who Should Attend
Sustainability reporting managers preparing CSRD-aligned disclosures.
Health and safety data owners supplying figures to the sustainability team.
Internal audit and assurance staff reviewing workforce safety metrics.
ESG analysts benchmarking workforce health and safety disclosures.
Group HSE managers standardising data collection across multiple sites.
Finance and non-financial reporting teams supporting statutory sustainability statements.
Course Modules
Select any module to see its sessions and points.
01Understanding GRI 403 and ESRS S1 Requirements
2 sessions · 8 points
Session 1Mapping GRI 403 Disclosure Requirements
- Review each GRI 403 disclosure, from occupational health and safety management systems to worker training, to identify the underlying data required.
- Distinguish disclosures requiring quantitative metrics from those requiring narrative description of processes and management systems.
- Identify which GRI 403 disclosures apply to all workers, including contractors, and which apply only to direct employees.
- Cross-reference prior-year GRI disclosures against current data availability to identify collection gaps before the reporting period closes.
Session 2Understanding ESRS S1 Own Workforce Datapoints
- Map ESRS S1 datapoints on health and safety, including work-related injuries, ill health and fatalities, to their required units and scope.
- Identify which ESRS S1 datapoints apply only to own employees and which extend to non-employees in the organisation's workforce.
- Understand how ESRS S1 links health and safety datapoints to the entity's broader own workforce policies and due diligence process.
- Note phase-in provisions and voluntary datapoints under ESRS S1 that affect the current reporting period's disclosure scope.
02Collecting Consistent Workforce Safety Data
2 sessions · 8 points
Session 1Designing Data Collection Across Sites and Contractors
- Design a standard data collection template so every site records injury, illness and near-miss data in a consistent format and definition.
- Establish a process for capturing contractor and agency worker safety data, including incidents that occur under contractor supervision.
- Define escalation timelines so site-level incidents are reported centrally quickly enough to meet consolidated reporting deadlines.
- Assign named data owners at site and group level accountable for the accuracy and completeness of submitted figures.
Session 2Calculating Injury, Illness and Disease Rate Metrics
- Calculate recordable injury rate and lost time injury rate using consistent hours-worked denominators across all reporting entities.
- Apply consistent case definitions for recordable injury, occupational illness and fatality to avoid inconsistent classification between sites.
- Reconcile hours-worked and headcount data with human resources and payroll systems to ensure denominators are accurate.
- Document the calculation methodology in full so the same approach can be replicated and audited in future reporting periods.
03Materiality, Narrative and Governance Disclosure
2 sessions · 8 points
Session 1Conducting the Double Materiality Assessment
- Assess the organisation's impact materiality by identifying actual and potential health and safety impacts on its own workforce.
- Assess financial materiality by identifying how health and safety risks, such as incidents or claims, could affect financial performance.
- Engage worker representatives and other stakeholders as part of the materiality assessment process, as required under ESRS.
- Document the materiality assessment methodology and outcome to support the disclosure and any subsequent assurance review.
Session 2Drafting Management Approach and Policy Narrative
- Draft narrative disclosure describing the health and safety management system, policies and scope of coverage across the workforce.
- Describe worker participation and consultation mechanisms, including how workers can raise concerns without retaliation.
- Explain the process for identifying, assessing and remediating health and safety impacts, linking policy to the reported metrics.
- Align narrative language with the quantitative metrics reported so the two sections of the disclosure tell a consistent story.
04Assurance Readiness and Ongoing Reporting
2 sessions · 8 points
Session 1Preparing Metrics for External Assurance
- Prepare an audit trail linking each reported metric back to source records, calculation worksheets and site-level submissions.
- Identify likely assurance provider queries, such as boundary definitions and hours-worked estimates, before the assurance engagement begins.
- Address prior-year assurance findings or recommendations in the current reporting cycle to demonstrate continuous improvement.
- Coordinate with finance and internal audit teams to align health and safety assurance with the wider non-financial reporting assurance process.
Session 2Building a Reporting Calendar and Data Governance Process
- Build a reporting calendar that schedules data collection, validation, materiality review and assurance well ahead of the disclosure deadline.
- Establish a data governance process defining who can amend historical figures and how restatements are documented and disclosed.
- Set up periodic internal reviews between reporting cycles so data quality issues are caught before the year-end reporting crunch.
- Create a change log tracking definitional or scope changes year over year so trend data remains comparable and explainable.
What the participant receives
4 course modules
A structured syllabus
8 training sessions
across 5 days
32 detailed points
Applied, detailed content
Accredited attendance certificate
On completing the programme
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