The potential impact of ESG (Environment, Social and Governance) reporting on OSH compliance

This discussion paper reviews the potential impact of the recent environment, social and governance (ESG) reporting initiative and the CRPD directive on health and safety. Its analysis and findings from research and interviews with large companies indicate that ESG reporting can lead to a strengthened focus and improved occupational safety and health (OSH) management across the EU.

In the long term ESG has the potential to expand sustainability reporting, including for SMEs. Recommended changes in policy, practice and research can lead to enhanced worker safety through greater engagement of OSH actors.