Abstract:This study analyzes the quality of occupational health and safety (OHS) disclosures and their determinants, taking as a sample the reports of 101 European Union (EU) companies included in the official database of the Global Reporting Initiative (GRI) for the year 2018. Content analysis served to build the quality index regarding the companies’ OHS disclosures. The index was then used as a dependent variable in one-way ANOVA and multiple linear regression models. We found that the quality of OHS disclosures is,… Show more
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