Citation

Pati S. Safety Sci. 2023; 159: e106006.

Copyright

(Copyright © 2023, Elsevier Publishing)

DOI

10.1016/j.ssci.2022.106006

PMID

unavailable

Abstract

Sustainability reporting across companies continues to be diverse, with many variations on the specific dimensions that companies may choose to report under the voluntary reporting standards. A standardized pathway for safety related information is built with special relevance for India and its suitability to reflect organizational safety culture explored through a review of ten oil and gas and process sector companies. The review attempts to find a balance between priority accorded to safety and safety performance indicators across organizations through a multi-dimensional index encompassing management commitment and operational performance standards. Organizations are classified across three levels of safety culture reporting: high, medium and low. The findings show that sustainability reporting across the multi-dimensional index is at best inconsistent across the selected organizations. This illustrates the need for companies to adopt comprehensive and standardized reporting before sustainability reporting may function accurately as a pathway for understanding an organization's safety information system, and, as a reflection of organizational safety culture.

Language: en

Keywords

Business Responsibility and Sustainability Report (BRSR); Global Reporting Initiative (GRI); Safety and well-being at work; Safety culture; Sustainability reporting