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.
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