Integrating Occupational Health and Safety into ESG Social Performance: A BRSR-Based Assessment Framework for Manufacturing Industries

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a comprehensive OHS-ESG integration model and maturity assessment for manufacturing, useful for developing social sustainability metrics.

🏢実務担当者:Offers a practical framework to assess and improve OHS maturity, benchmark safety performance, and enhance ESG disclosure for manufacturing firms.

🏛政策担当者:Highlights the need for standardized OHS indicators in ESG frameworks, relevant for regulators developing social disclosure requirements.

Occupational Health and Safety (OHS) is increasingly recognized as a strategic component of Environmental, Social, and Governance (ESG) performance, particularly within manufacturing industries where employees face physical, chemical, ergonomic, and psychosocial risks. Although ESG reporting has gained global importance, the social dimension remains comparatively underdeveloped, and workplace safety is often treated as a compliance requirement rather than a sustainability driver. This paper proposes a Business Responsibility and Sustainability Reporting (BRSR)-based assessment framework for integrating OHS into ESG social performance in manufacturing organizations. The study reviews ESG concepts, BRSR and BRSR Core requirements, ISO 45001 principles, ESG rating methodologies, safety leadership, psychological safety, contractor safety, Industry 4.0 technologies, and AI-based predictive safety analytics. The proposed ESG-OHS framework consists of five dimensions: Governance, Risk Management, Employee Well-being, Safety Culture, and ESG Reporting and Disclosure. It incorporates both lagging indicators, such as LTIFR, TRIR, severity rate, and occupational disease rate, and leading indicators, including near-miss reporting, safety training, safety observations, corrective action closure, employee participation, and mental well-being measures. A five-level ESG-OHS maturity model is also proposed, ranging from compliance-driven safety management to ESG leadership. The framework provides manufacturing organizations with a practical tool to assess workforce sustainability, benchmark OHS maturity, strengthen stakeholder confidence, and improve ESG disclosure quality. The study concludes that integrating OHS into ESG reporting can enhance employee well-being, operational resilience, contractor safety, and long-term corporate sustainability, while supporting SDG 3, SDG 8, and SDG 12.

• semanticscholar https://doi.org/10.36948/ijfmr.2026.v08i03.81511first seen 2026-06-21 05:48:49