Will ESG/SDGs raise the level of occupational health?

Abstract

Occupational health and safety is included in Corporate social responsibility (CSR) and Environment, Social & Governance (ESG). Although many listed companies disclose information on their occupational health and safety activities, small and medium-sized companies have not made progress in disclosing such information. Companies are built on transactions and relationships with many stakeholders. Organizing the content of information disclosure on occupational safety and health required by stakeholders and increasing the number of companies that disclose such information are necessary to raise the level of occupational safety and health.