@article{ref1,
title="Sustainability reporting pathway - is it a true reflection of organisational safety culture: insights from oil and gas and process sector of India",
journal="Safety science",
year="2023",
author="Pati, Sutapa",
volume="159",
number="",
pages="e106006-e106006",
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.<p /> <p>Language: en</p>",
language="en",
issn="0925-7535",
doi="10.1016/j.ssci.2022.106006",
url="http://dx.doi.org/10.1016/j.ssci.2022.106006"
}