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Occupational health and safety: Quality and determinants of its disclosure in sustainability reporting

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  • Alves, Catarina
  • Ramos, Maria da Conceição

Abstract

This study analyzes the quality of occupational health and safety (OSH)disclosures and their determinants, taking as a sample the reports of 101European Union companies included in the official database of theGlobal Reporting Initiative (GRI), for the year 2018. Content analysisallowed the construction of the quality index of companies OSH disclosures,which was used later as a dependent variable on the one-way ANOVA andmultiple linear regression models. We have concluded that the quality ofOSH disclosures is, on average, 12 points out of 30, which is significantlyinfluenced by three determinants: the region of Europe, certification in theOSH management system and the holding of an external guarantee inreports. There is a higher quality in Northern Europe, followed by SouthernEurope, compared to Central and Eastern Europe and Western Europe.

Suggested Citation

  • Alves, Catarina & Ramos, Maria da Conceição, 2022. "Occupational health and safety: Quality and determinants of its disclosure in sustainability reporting," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 62(5), June.
    • Handle: RePEc:fgv:eaerae:v:62:y:2022:i:5:a:85955
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