Abstract
Investing in occupational health and safety (OHS) has not been paid much attention, but in the context of modern production, it is one of the most important issues. The reason for this is that investing in safety at work helps in achieving certain effects and in minimizing the negative consequences and the negative impact on the business economy caused by unfavourable working conditions. On the other hand, investing in occupational safety increases productivity and economic quality in companies. The purpose of this study is to obtain knowledge about the effects of OHS investments on financial, non-financial, and employee performance of organizations in North Macedonia and in Germany, and to carry out a comparative analysis of these effects in order to contribute to the existing evidence of the relationship between investments in OHS and organizational and individual performance. The results obtained are consistent with the available knowledge in professional literature, i.e. it can be said that companies benefit from OHS investments regarding their financial, non-financial, and employee performance.
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