OCCUPATIONAL HEALTH AND SAFETY: QUALITY AND DETERMINANTS OF ITS DISCLOSURE IN SUSTAINABILITY REPORTING

ABSTRACT This study analyzes the quality of occupational health and safety (OHS) disclosures their determinants, taking as a sample reports 101 European Union (EU) companies included in official database Global Reporting Initiative (GRI) for year 2018. Content analysis served to build index regarding companies’ OHS disclosures. The was then used dependent variable one-way ANOVA multiple linear regression models. We found that is, on average, 12 points out 30, which is significantly influenced by three determinants: region Europe, certification management system, external assurance reports. There higher Northern followed Southern compared Central Eastern Western Europe.