TY  - JOUR
PY  - 2023//
TI  - Sustainability reporting pathway - is it a true reflection of organisational safety culture: insights from oil and gas and process sector of India
JO  - Safety science
A1  - Pati, Sutapa
SP  - e106006
EP  - e106006
VL  - 159
IS  - 
N2  - 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>
LA  - en
SN  - 0925-7535
UR  - http://dx.doi.org/10.1016/j.ssci.2022.106006
ID  - ref1
ER  -