Is it a sententious claim? An examination of the quality of occupational health, safety and well-being disclosures in global reporting initiative reports across industries and countries
Journal article
Mariappanadar, Sugumar, Maurer, Iris, Kramar, Robin and Muller-Carmen, Michael. (2022). Is it a sententious claim? An examination of the quality of occupational health, safety and well-being disclosures in global reporting initiative reports across industries and countries. International Business Review. 31(2), p. Article 101922. https://doi.org/10.1016/j.ibusrev.2021.101922
Authors | Mariappanadar, Sugumar, Maurer, Iris, Kramar, Robin and Muller-Carmen, Michael |
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Abstract | The study attempts to reveal differences in the quality of information disclosed on occupational health, safety (OHS) and well-being in 250 sustainability reports within and between large companies in different industries and countries (i.e., market economies). Using a mixed research design, our results indicate that industry affiliation and type of market economy have no significant influence on the quality of disclosure on OHS and well-being aspects. Instead, companies tend to disclose information on legal requirements and OHS standards to secure their social legitimacy. However, in the finance, insurance, and real estate industry groups, membership in the Dow Jones Sustainability Index emerged as an influencing factor on the quality of disclosures on employees’ well-being. In general, companies merely disclose sententious information about OHS and well-being in disclosures of management approaches in the Global Reporting Initiative, and otherwise rarely attempt to translate their claims into outcomes. Contributions to institutional theories and practices are discussed. |
Keywords | health and safety disclosure; well-being disclosure; disclosure quality; global reporting initiative; sustainability reporting; CSR reporting; industry and country differences |
Year | 2022 |
Journal | International Business Review |
Journal citation | 31 (2), p. Article 101922 |
Publisher | Elsevier Ltd |
ISSN | 0969-5931 |
Digital Object Identifier (DOI) | https://doi.org/10.1016/j.ibusrev.2021.101922 |
Scopus EID | 2-s2.0-85115786347 |
Open access | Published as ‘gold’ (paid) open access |
Page range | 1-12 |
Publisher's version | License File Access Level Open |
Output status | Published |
Publication dates | |
Online | 24 Sep 2021 |
Publication process dates | |
Accepted | 13 Sep 2021 |
Deposited | 17 Dec 2021 |
https://acuresearchbank.acu.edu.au/item/8x369/is-it-a-sententious-claim-an-examination-of-the-quality-of-occupational-health-safety-and-well-being-disclosures-in-global-reporting-initiative-reports-across-industries-and-countries
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Publisher's version
OA_Mariappanadar_2022_Is_it_a_sententious_claim_An.pdf | |
License: CC BY 4.0 | |
File access level: Open |
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