Occupational safety and health aspects of corporate social responsibility reporting in Japan: comparison between 2012 and 2020

AbstractBackgroundWe aimed to survey the content of occupational safety and health (OSH) disclosed in corporate social responsibility (CSR)-related reports and integrated reports in 2020 and to compare the changes between 2012 and 2020 according to industry and company size.MethodsWe surveyed the websites of all 2,172 companies listed in the first section of the Tokyo Stock Exchange in 2020 and examined their CSR-related reports and integrated reports. CSR-related reports contain only non-financial information or are posted on webpages addressing sustainability and CSR. Integrated reports include financial information in addition to non-financial information or are posted in the investor relations section. We calculated the proportion of each report type and the proportion of OSH content in each report by industry sector and company size. To increase the reliability of the survey, five experts independently surveyed the same 40 companies and discussed any differing results. We prepared a survey manual based on these discussions. Twenty-five researchers assessed the presence or absence of each type of report and of OSH.ResultsAmong all companies, 441 (20.3%) companies issued CSR-related reports and 590 (28.1%) issued integrated reports. The number (percentage) of companies that issued either CSR-related reports or integrated reports was 880 (40.5%). The percentages of both CSR-related reports and integrated reports increased with increased company size. The number (percentage) of companies reporting OSH in CSR-related reports was 391 (88.7%) and that in integrated reports was 493 (83.6%). The percentage of OSH reporting in CSR-related reports and integrated reports was high in secondary industries and low in tertiary industries.ConclusionsThe companies that issued either a CSR-related report or an integrated report increased by 1.9% in 2020 compared with 2012. The percentage of companies that had described OSH in CSR-related reports and integrated reports were increased in 2020 compared with 2012. Many companies in Japan are emphasizing OSH in their CSR-related and integrated reports.