CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective

Ehsanul Huda Chowdhury,Gloria Macassa,Brita Backlund Rambaree

doi:10.3390/su13031133

Abstract

Purpose: The aim of the paper is to identify and categorize disclosures from the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) that have direct or indirect influence on health of external or internal stakeholders. Methodology: GRI core and comprehensive disclosures (as part of universal standards and topic-specific standards related to economic, environmental and social topics) that can be used by businesses for CSR reporting were grouped as to have direct or indirect influence on external and internal stakeholders’ health. Findings: The study proposes a systematic way of conceiving GRI standards in terms of direct or indirect influence on the health and well-being of internal and external stakeholders. Originality/Value: This is the first study that provides a classification of core and comprehensive GRI disclosures that have direct or indirect influence on the health of external or internal stakeholders. This classification will allow businesses to easily report those CSR activities that might be of importance to stakeholders’ health promotion.

Highlights

Drawing on the discipline of public health, the aim of this article is to identify Global Reporting Initiative (GRI) disclosures that have direct and indirect effect on population health that business organisations need to address while publishing their corporate social responsibility (CSR) reports
Disclosures classified as having direct influence on the internal stakeholders’ health include disclosures showing: key impacts, risks and opportunities (102-15); material topics, their boundary and how they are managed (103-1, 103-2); benefits that are standard for full-time but not part-time and temporary employees (401-2); occupational health such as occupational health and safety management systems (403-1) and services (403-3), processes for hazard identification, risk assessment and incident investigation (403-2), worker health promotion (403-6), prevention and mitigation of negative occupational health and safety impacts (403-7), work-related injuries (403-9) and work-related ill health
The objective of this paper was to identify GRI disclosures that have direct and indirect effect on population health that business organisations need to address while publishing their CSR reports

Summary

Introduction

Methodology: GRI core and comprehensive disclosures (as part of universal standards and topic-specific standards related to economic, environmental and social topics) that can be used by businesses for CSR reporting were grouped as to have direct or indirect influence on external and internal stakeholders’ health. Originality/Value: This is the first study that provides a classification of core and comprehensive GRI disclosures that have direct or indirect influence on the health of external or internal stakeholders. This classification will allow businesses to report those CSR activities that might be of importance to stakeholders’ health promotion.

Objectives

Methods

Results

Conclusion