Occupational health and safety: Quality and determinants of its disclosure in sustainability reporting
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Abstract
This study analyzes the quality of occupational health and safety (OSH)
disclosures and their determinants, taking as a sample the reports of 101
European Union companies included in the official database of the
Global Reporting Initiative (GRI), for the year 2018. Content analysis
allowed the construction of the quality index of companies OSH disclosures,
which was used later as a dependent variable on the one-way ANOVA and
multiple linear regression models. We have concluded that the quality of
OSH disclosures is, on average, 12 points out of 30, which is significantly
influenced by three determinants: the region of Europe, certification in the
OSH management system and the holding of an external guarantee in
reports. There is a higher quality in Northern Europe, followed by Southern
Europe, compared to Central and Eastern Europe and Western Europe.
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