Work environment in the context of corporate social responsibility reporting: Developing common terms for consistent reporting in organizations

Abstract

The work environment (WE) reporting content in corporate social responsibility (CSR) reporting is inconsistent and is rarely a complete representation of organizations' WEs. This study examines existing WE reporting guidance with respect to the definition and dimensions of WE in CSR literature and WE-related standards. As a result, a working definition for WE is proposed as referring to “all aspects of the design and management of the work system that affect the employee's interactions with the workplace". A review of the WE components in the CSR literature and of the components in WE analysis instruments resulted in the development of a worker-centric set of 12 WE dimensions. The WE dimensions identified included: 1) Job demands; 2) Health and wellbeing management and outcomes; 3) Work environment design and maintenance; 4) Learning and development; 5) Work control; 6) Leadership structure, support, and worker participation; 7) Work structure and stability; 8) Work-life balance and work experience/performance; 9) Respect and inclusion; 10) Recognition and benefits; 11) Work type and location; and 12) External factors of influence. These proposed dimensions were used as a basis to compare the inclusion and quality of WE reporting guidance from 14 relevant WE standards on a 0–4 scale. The quality of reporting guidance in all standards was low, with the GRI and ISO 30414 providing guidance for the highest quality of reporting. Only the CAN/CSA-ISO 26000 guidelines included any advice on all dimensions. These results indicate a systematic weakness with available WE reporting standards and a need to develop more comprehensive reporting guidance for companies that should also include consideration of contractors, suppliers, and supply chain WEs.