Disclosure of Occupational Safety and Health in Sustainability Reports
サステナビリティ報告書における労働安全衛生の開示 (AI 翻訳)
Veronika Saptarini, Victoria Ari Palma Akadiati
🤖 gxceed AI 要約
日本語
本研究は、2016年から2024年にかけてのインドネシアの労働災害増加と、表面的なサステナビリティ報告との矛盾を背景に、安全衛生開示の変容を分析する。20の文献を統合し、透明性と説明責任の統合が従業員の信頼とエンゲージメントに及ぼす影響を考察。
English
This study analyzes the transformation of occupational safety and health (OSH) disclosure in sustainability reports from administrative transparency to genuine accountability, using an integrative literature review of 20 studies. Findings show that honest OSH disclosure with strong governance enhances employee trust and engagement, addressing the phenomenon of 'safety washing'.
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
インドネシアの文脈に特化した研究であり、日本のGX・SSBJとの直接的な関連は薄いが、ESG報告の質的向上という観点で示唆があり得る。
In the global GX context
While focused on Indonesia, this paper addresses the integrity of sustainability reporting, a topic relevant to global ESG disclosure frameworks like GRI and ISSB. It highlights the risk of 'safety washing' and the importance of accountability.
👥 読者別の含意
🔬研究者:Provides a integrative model linking OSH disclosure to organizational psychology, useful for ESG reporting scholars.
🏢実務担当者:Highlights the strategic importance of honest OSH disclosure for employee engagement and safety culture.
🏛政策担当者:Offers insights into regulatory design to prevent 'safety washing' in sustainability reports.
📄 Abstract（原文）
This study was prompted by the stark contradiction between the rise in national workplace accident rates from 2016 to 2024 and the largely superficial nature of corporate sustainability reports. This phenomenon of safety washing creates an urgent need to re-evaluate the integrity of OSH reporting in Indonesia. This study aims to analyze the transformation of OSH disclosure from mere administrative transparency toward genuine accountability, as well as its impact on employee engagement. The study employs an integrative literature review method, conducting a systematic synthesis of 20 key studies from the period 2010–2026. Unlike previous studies that focused on market performance, this research offers novelty through an integrative model that links accounting reporting aspects with organizational psychological impacts through the lens of the latest 2026 regulations. Findings indicate that OSH transparency supported by strong governance can foster substantive accountability. Honest disclosure has proven to be a positive signal that enhances employee trust and emotional engagement. The integration of transparency and accountability in OSH reporting is a strategic key to building a safety culture and human resource loyalty.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.61132/ijema.v3i2.1249first seen 2026-07-18 06:09:47
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