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
研究了250份可持续发展报告中职业健康、安全与福祉信息的披露质量，发现行业和国家类型影响不显著，企业主要披露法律要求以维护合法性，但金融、保险和房地产业中，道琼斯可持续发展指数成员身份影响员工福祉披露质量。
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.