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MetricOccupational health and safety

OHS management-system worker coverage

Measurement answer

What this metric measures

Number and source-reported percentage of the named worker population covered by an occupational health and safety management system, with legal or recognized-standard basis and audit or certification states retained separately.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting-date coverage stock with reporting-period context
Aggregation
Do not add overlapping assurance states or parent and component populations; never average percentages
Pillar
Social
Topic
Occupational health and safety
Controlled domain
Workforce
Entity type
Metric

Reporting boundary

Preserve the named eligible population and headcount basis. Assurance states can overlap and are not additive. Parent and component populations are alternative views, not components to sum, and source-reported percentages are never averaged.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    GRI Standards

    Source evidence
    Publisher
    Global Reporting Initiative
    Edition
    2018 edition, effective for reports published from 1 January 2021
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Disclosures 403-8 to 403-10, compilation requirements and glossary, PDF pages 19-31
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting-date coverage stock with reporting-period context

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Covered workers — people headcount covered by the named system and assurance profile
  • Eligible workers — people headcount in the explicitly named denominator population, when documented
  • Coverage percentage — source-reported percent of the named eligible worker population using the declared headcount basis
  • Worker population, legal or recognized-standard basis, audit or certification state, site scope, exclusions, and reporting date

Published dimensions

  • System, internally audited, externally audited, or certified coverage state
  • Employee, controlled non-employee, non-employee in own workforce, or combined population
  • Legal requirement, recognized standard, named guideline, audit type, and audit date
  • Eligible population, exclusions, site, activity, and workplace scope
  • Reporting date, source profile, and assurance status

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

P = (N ÷ D) × 100

Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.

Variables

SymbolVariableDefinitionUnit
Nqualifying numeratorQualifying observations within the qualifying population and boundary defined for OHS management-system worker coverage.Dimensionless
Ddeclared denominatorComplete compatible denominator for the qualifying population and boundary defined for OHS management-system worker coverage.Dimensionless

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    GRI 403: Occupational Health and Safety 2018

    Publisher
    Global Reporting Initiative
    Edition
    2018 edition, effective for reports published from 1 January 2021
    Locator
    Disclosures 403-8 to 403-10, compilation requirements and glossary, PDF pages 19-31

    Supports: Official publisher reference linked specifically to the Sustopedia metric “OHS management-system worker coverage”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Binding consolidated ESRS S1-14 and effective GRI 403: 2018 use different worker populations; adopted-pending ESRS remains compatibility context.

  • Name the eligible worker population, covered and eligible headcounts, and headcount rather than FTE basis where required.
  • State the legal or recognized-standard basis, named system, assurance state, audit type and date.
  • Identify exclusions, reasons, sites, activities, workplaces, reporting date, source profile and edition.
  • Do not add overlapping assurance states or parent and component populations, and do not average percentages.

Record-specific limitations

  • Coverage does not demonstrate system effectiveness, legal compliance, low injury risk or equivalent assurance.
  • ESRS and GRI worker-population boundaries differ.
  • Excluded high-risk workers can distort a headline percentage.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.