Occupational health and safety disclosures in sustainability reports: An overview of trends among corporate leaders

Abstract

AbstractThe purpose of this study is to assess the comprehensiveness of voluntary occupational health and safety (OHS) disclosures of large business entities. We devise a composite disclosure index, relying on well‐established performance indicators, and focus on the information found in the sustainability reports of corporations pertaining to the oil and gas, chemical, airline, and construction industries, in an attempt to shed light on the current status and emerging trends in OHS reporting from a diverse group of business entities. The findings indicate that companies tend to place emphasis on their overall management approach to OHS, but fall short in reporting quantitative and qualitative information beyond the ‘conventional’ metrics of occupational injury rates. OHS issues within the supply chain and relevant monitoring systems/mechanisms in place are topics that are underreported, while OHS training programmes are an aspect that is inadequately analyzed in quantitative terms, being the least reported indicator in the sample reports. In contrast, companies from all four industries seek assurance for the OHS information that they report and place emphasis on the externally developed management standards/initiatives that they subscribe to, support, or have adopted.