OHS reporting in Romanian Companies – an Overview
Autor: | Ana-Petrina Păun, Sorin Mihăilescu, Codruţa Dura |
---|---|
Jazyk: | angličtina |
Rok vydání: | 2020 |
Předmět: |
Index (economics)
business.industry Romanian 0211 other engineering and technologies Accounting 02 engineering and technology Directive Engineering (General). Civil engineering (General) Transparency (behavior) Occupational safety and health language.human_language Management system language TA1-2040 business Risk assessment Publication 021102 mining & metallurgy 021101 geological & geomatics engineering |
Zdroj: | MATEC Web of Conferences, Vol 305, p 00051 (2020) |
Popis: | Nowadays, in Romania, companies with more than 500 employees are covered by Directive 95/2014, which urges large firms to show transparency and to publish periodically a non-financial report on their operations. According to GRI 403, this type of document will display a large volume of data on occupational health & safety (OHS) issues: OHS management system establishment, workers‘ participation and consultation on OHS issues, work-related risk assessment, trainings carried out on OHS topics, KPI indicators etc. In line with these tendencies, our paper analyzes a representative sample of Romania reporting companies which have already drawn up and communicated non-financial reports. The main purpose is to substantiate a composite OHS index in order to quantify the Romanian managers’ awareness towards the OHS issues. |
Databáze: | OpenAIRE |
Externí odkaz: |