Saúde e segurança no trabalho: Qualidade e determinantes da sua divulgação no relato de sustentabilidade

Conteúdo do artigo principal

Catarina Alves
Maria da Conceição Ramos

Resumo

Este estudo analisa a qualidade das divulgações de saúde e segurança no trabalho (SST) e as suas
determinantes, tendo como amostra os relatórios de 101 empresas da União Europeia (UE) integrantes
da base de dados oficial da Global Reporting Initiative (GRI), para o ano de 2018. A análise de conteúdo
permitiu a construção do índice de qualidade das divulgações de SST das empresas, posteriormente
utilizado como variável dependente dos modelos ANOVA de um fator e de regressão linear múltipla.
Concluiu-se que a qualidade das divulgações de SST é, em média, de 12 pontos em 30, sendo
significativamente influenciada por três determinantes: a região da Europa, a certificação no sistema
de gestão de SST e a detenção de garantia externa nos relatórios. Verificou-se a maior qualidade na
região do Norte da Europa, seguindo-se a do Sul da Europa, em face à da Europa Central e Oriental
e à Europa Ocidental.

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Detalhes do artigo

Como Citar
ALVES, C.; RAMOS, M. da C. Saúde e segurança no trabalho: Qualidade e determinantes da sua divulgação no relato de sustentabilidade . RAE-Revista de Administração de Empresas, [S. l.], v. 62, n. 5, p. e2021–0101, 2022. DOI: 10.1590/S0034-759020220503. Disponível em: https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/85955. Acesso em: 30 jun. 2022.
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