Safety (May 2024)
Evolution of Occupational Safety and Health Disclosure Practices: Insights from 8 Years in Taiwan’s Construction Industry
Abstract
The construction industry has been identified as a major contributor to occupational accidents that can lead to fatalities. As a result, this study aims to evaluate the effectiveness of new safety and health regulations and revised guidelines in improving safety and health disclosures and performance within the construction industry. We retrieved safety and health disclosure reports from 25 Taiwanese construction companies between 2013 and 2020 using the Market Observation Post System website. We analyzed the data using the Kaplan–Meier method to assess the timing of disclosures and differences between larger (≥300 employees) and smaller (<300 employees) companies. We found that construction companies reported safety indicators more promptly than health indicators and that larger companies disclosed earlier compared to smaller ones. Only 45% of companies provide detailed reviews and preventative measures in their sustainability reports despite 64% disclosing occupational accidents. We found that from 2013 to 2020, more companies improved their occupational safety and health (OSH) reporting. This improvement coincided significantly with the adoption of international standards and Taiwan’s government regulations. In summary, the study found that larger companies were more likely to disclose OSH data compared to smaller ones. This suggests that company size and available resources could have an impact on reporting practices. While some progress was made, companies still struggle to provide detailed reports on major accidents, balancing transparency with competitiveness.
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