The 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. KEYWORDS corporate responsibility, occupational health and safety, sustainability reporting, sustainable development, voluntary disclosure
In recent years, sustainability reports have been gradually adopted by businesses and organizations in order to enhance their preparedness, competitiveness, and ability to adapt to a rapidly changing world. The aim of this study was to assess the comprehensiveness of 44 Greek companies' corporate social responsibility (CSR) reports published in 2016. For this purpose, an evaluation methodology was developed in line with the accountability reporting principles suggested by the Global Reporting Initiative (GRI)-G4 guidelines for preparing and publishing sustainability reports. The overall findings indicate moderate levels of satisfaction as the sample Greek firms performed adequately at embedding the GRI reporting principles into their corporate disclosures. Most firms' integration of the "accuracy" and "reliability" principles was poor. Emerging from the latter outcome, together with the low integration of some materiality issues, are problems of transparency, credibility, balance, and completeness related to the publishing of CSR reports. It is likely that operational features such as type, size, and sector have the potential to influence the style and comprehensiveness of reports.
As health and safety in construction is a major concern worldwide, this paper examines the occupational health and safety (OHS) disclosures of leading companies. A composite disclosure index was devised, based on the Global Reporting Initiative (GRI) Standards for Corporate Social Responsibility (CSR) Reporting, and focuses on the information found in such reports of corporations pertaining to the United Kingdom (UK) construction industry, in an attempt to identify trends in OHS reporting from a sample of fifteen corporations. The results disclose that construction companies fall short in reporting OHS objectives. The prevention and mitigation measures of OHS impacts and occupational health services are the only indicators in which companies reach medium to good performance. In contrast, issues of young workers exposed to hazards pertaining to suppliers are not reported by the sample. Five sample firms were identified as not revealing any information on OHS, while there was no disclosure by at least nine companies.
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