Affiliation:
1. Universidade do Porto, Portugal
Abstract
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, on average, 12 points out of 30, which is significantly influenced by three determinants: the region of Europe, certification of the OHS management system, and external assurance of the reports. There is higher quality in Northern Europe, followed by Southern Europe, compared to Central and Eastern Europe, and Western Europe.
Subject
Marketing,Strategy and Management,Industrial relations,Business and International Management,Business, Management and Accounting (miscellaneous),Management of Technology and Innovation,Management Science and Operations Research,Information Systems and Management,Organizational Behavior and Human Resource Management