This white paper provides an overview of emerging trends in sustainability and financial accounting practices that will have lasting ramifications for the occupational safety and health profession. With the increasing recognition that many non-financial topics such as OSH are integral to organizational performance, the OSH profession has an opportunity to partake in a dramatic transformation of the way that OSH is viewed and managed by organizations in the coming years. Designed as a primer for OSH professionals, this report provides a comprehensive analysis of current sustainability policies and practices and their implication for the management and oversight of OSH.
This research provides a “snapshot” of actual occupational health and safety (OHS) reporting by analyzing reports from organizations currently considered “sustainable.” The report presents an analysis of the extent to which organizations report OHS sustainability information – and whether that information provides insight into actual OHS performance. It also determines to degree to which information lends itself to being compared across organizations. Finally, the study aims to help the Global Reporting Initiative (GRI) improve OHS indicators in future iterations of its sustainability reporting framework.