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
AuthorsMariappanadar, Sugumar, Maurer, Iris, Kramar, Robin and Muller-Carmen, Michael
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.

Keywordshealth and safety disclosure; well-being disclosure; disclosure quality; global reporting initiative; sustainability reporting; CSR reporting; industry and country differences
Year2022
JournalInternational Business Review
Journal citation31 (2), p. Article 101922
PublisherElsevier Ltd
ISSN0969-5931
Digital Object Identifier (DOI)https://doi.org/10.1016/j.ibusrev.2021.101922
Scopus EID2-s2.0-85115786347
Open accessPublished as ‘gold’ (paid) open access
Page range1-12
Publisher's version
License
File Access Level
Open
Output statusPublished
Publication dates
Online24 Sep 2021
Publication process dates
Accepted13 Sep 2021
Deposited17 Dec 2021
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