This metric is based on the Global Reporting Initiative (GRI) Standard Guidelines. 

GRI 403 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).

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. 

In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). For this metric, the code G4-LA6 is used in company reporting prior to 2018, and the new GRI 403-9 code used in reporting from 2018 onwards. The methodology for the former G4 standard for this metric can be found here.