Sustainability Reporting and Employee Safety Discloser An Analysis of Chemical Manufacturing Industries - An Literature Review
持続可能性報告と従業員安全開示：化学製造業の分析 - 文献レビュー (AI 翻訳)
Geetha D, Dr.G.Thamaraiselvi
🤖 gxceed AI 要約
日本語
化学製造業における労働安全衛生（OHS）の開示実践を50の文献から系統的にレビュー。開示の質・範囲、ガバナンスの影響、OHS管理システムの役割の3テーマを分析。OHSは戦略的課題へと移行したが、標準化・比較可能性の課題が残る。
English
This systematic literature review synthesizes 50 academic and industry reports on Occupational Health and Safety (OHS) disclosure in the chemical manufacturing industry. It analyzes three themes: quality and scope of disclosures, influence of governance and stakeholders, and role of OHS management systems. While OHS has become a strategic issue, challenges in standardization and comparability persist.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本でもESG開示が進む中、労働安全衛生は重要な非財務情報である。本レビューは化学産業の開示実態を整理し、日本企業の開示改善に示唆を与える。
In the global GX context
This review maps OHS disclosure practices in a high-risk sector, highlighting gaps in standardization and comparability—relevant for global frameworks like GRI and ISSB.
👥 読者別の含意
🔬研究者:Provides a systematic map of OHS disclosure literature in chemical industry.
🏢実務担当者:Offers insights on current practices and gaps for corporate sustainability teams.
🏛政策担当者:Informs on the need for standardized OHS metrics in sustainability reporting.
📄 Abstract（原文）
The chemical manufacturing industry, characterized by its inherent high-risk profile and significant environmental footprint, faces intense scrutiny regarding its commitment to sustainability reporting (ESG). Within the tripartite framework of ESG, Occupational Health and Safety (OHS) represents a material topic—a critical intersection of social responsibility, operational resilience, and financial materiality. This systematic Review of Literature (RoL) synthesizes 50 key academic and industry reports to map the landscape of OHS disclosure practices within this sector. The review is structured to analyze three principal thematic areas: (1) The quality and scope of OHS disclosures and metrics; (2) The influence of corporate governance and key stakeholders (investors, customers, community) on transparency; and (3) The role of formal OHS Management Systems (OHSMS) and voluntary initiatives like Responsible Care. The synthesized literature confirms that while OHS has transitioned from a purely operational concern to a strategic corporate issue, persistent challenges remain in achieving standardized, comprehensive, and comparable reporting that effectively meets the informational needs of a diverse set of stakeholders.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.17462358first seen 2026-05-05 19:08:31
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。