Analysis of the Drivers of Occupational Health and Safety Performance Disclosures by Romanian Companies

Roland, Moraru; Ana, Paun; Dura, Codruţa; Dinulescu, Ruxandra; Potcovaru, Ana-Mădălina

doi:10.24818/18423264/54.3.20.12

Cited by 9 publications

(8 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Finally, the liabilities-to-total assets ratio (LTA) evaluates the ability of a company to meet its financial obligations. We have identified one small positive correlation [42] and two negative correlations [47,51]. The strongest negative correlation is −0.54.…”

Section: The Relationship Between Financial Performance and Nfrqmentioning

confidence: 83%

Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union

Radu,

Dragomir,

Hao

2023

Sustainability

View full text Add to dashboard Cite

The relationship between non-financial reporting quality (NFRQ) and various company-level factors has been studied extensively, considering the mandatory requirements applicable under the Non-Financial Reporting Directive 2014/95/EU (NFRD) of the European Union. The purpose of this research is to systematize the results of previous published studies on the relationship between NFRQ and company size, financial performance, corporate governance, market performance, and sustainability performance, under a mandatory regime. Our study contributes to the literature by proposing a taxonomy of company-level factors grouped into five categories. We analyze the post-2017 period, focusing on the application of NFRD in the European Union. By applying systematic inclusion and exclusion criteria to a population of 618 articles from Scopus, we obtain a sample of fifteen articles that are subject to an in-depth analysis of correlation matrices. The systematic review resorts to the vote counting methodology to assess the existence and strength of relationships between the NFRQ and company-level factors, based on correlation coefficients. The summarized results indicate that company size, corporate governance, and sustainability performance are positive factors of NFRQ. Regarding corporate governance, we find that board independence, board size, foreign ownership, gender diversity, corporate governance quality, the existence of a sustainability committee, and sustainability-linked remuneration positively influence NFRQ. Our findings emphasize the need to explicitly consider the role of corporate governance and sustainability performance in improving NFRQ while transitioning to improved corporate sustainability reporting under the new Corporate Sustainability Reporting Directive 2022/2464 (CSRD). Our study has implications for academics who seek to engage in empirical research on various factors with positive or negative influence on sustainability reporting, throughout the transition from the NFRD to the CSRD. Policymakers may find our study useful in addressing specific areas of sustainability reporting that have a negative impact on corporate transparency, while practitioners may obtain valuable information on the challenges of transitioning to sustainability reporting and the implementation of mandatory assurance.

show abstract

Section: The Relationship Between Financial Performance and Nfrqmentioning

confidence: 83%

Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union

Radu,

Dragomir,

Hao

2023

Sustainability

View full text Add to dashboard Cite

show abstract

“…Про активне використання математичних моделей для вирішення широкого класу завдань управління в сфері охорони праці на підприємствах йдеться у наукових працях вітчизняних та закордонних авторів [1][2][3][4]. Застосування дієвих заходів з профілактики виробничого травматизму та поліпшення умов праці на робочих місцях також потребує застосування сучасних інформаційних технологій та математичного апарату [4,5,6].…”

Section: аналіз останніх досліджень і публікаційunclassified

Improvement of Information and Analytical Provision of Work Safety Management Based on Dynamic Modeling

Kruzhilko,

Maistrenko,

Volodchenkova

et al. 2023

LPPU

View full text Add to dashboard Cite

The article defines the need to improve the information and analytical provision of labor safety management. This necessity is due to the improvement of labor protection legislation, the introduction of a risk-oriented approach, as well as the imperfection of the methods of substantiating the planning of measures aimed at minimizing risks. It was noted that despite the active use of the latest methods to increase the efficiency of labor protection management, in particular, for risk management, the level of information and analytical support, as an important component of this process, does not ensure the achievement of the expected results. Therefore, the issue of development and practical approval of scientific methods of reasonable planning of measures to increase the level of safety and improve working conditions remains relevant. Taking into account certain shortcomings of statistical methods common in the practice of labor protection management, it is proposed to use the method of dynamic modeling. All real objects that require specialized information and analytical support for their management are considered dynamic. This is explained by the fact that the original object and, as a result, its mathematical model, in general, work in conditions of constant changes that must be taken into account. The application of the dynamic model is considered on the example of the justification of an operational decision to reduce the level of dust when using equipment during the work of a block grinder at an enterprise in the mining industry. It is shown that the obtained mathematical model retains its relevance as long as the parameters of the technological process remain unchanged. If the parameters of the technological process change, it is necessary to prepare an array of measurement data under the conditions of new parameters of the technological process, calculate the constant coefficients of the mathematical model and evaluate its accuracy. If the accuracy is satisfactory, simulations should be carried out and the results provided to support management decisions to improve working conditions.

show abstract

“…e choice of control variables requires comprehensive consideration, which not only satisfies the basic requirements of exogenous variables as much as possible, but also avoids the multicollinearity problem between control variables and independent variables. is paper draws on the results of previous studies and selects cash holdings, asset-liability ratio, and so on as control variables which may affect independent variables [44]. Variable definitions and descriptions are shown in Table 2.…”

Section: Control Variablesmentioning

confidence: 99%

Could Executive Compensation Incentive Enhance the Efficiency of Enterprise Resource Allocation? An Empirical Study from China

Yin

Ming

Cui

et al. 2021

Discrete Dynamics in Nature and Society

View full text Add to dashboard Cite

Corporate executives have the decision-making power of resource allocation, and efficient resource allocation is an important measure of high-quality development of enterprises. It is a focal issue whether the compensation incentive can promote the executives to make better use of the enterprise resource allocation. We investigate this question using the data of the Chinese listed companies in 2015–2019 based on Data Envelopment Analysis (DEA) and fixed effect model. The results show the following: (1) both monetary compensation incentive and equity incentive can significantly improve the efficiency of resource allocation, and the former is more significant; (2) there is an inverted U-shaped relationship between perquisite consumption incentive and resource allocation efficiency; (3) the above conclusion is still true in state-owned enterprises; (4) in private enterprises, the effect of equity incentive is more effective, but the effect of perquisite consumption incentive is less significant. The results highlight the relationship between compensation incentive and enterprise resource allocation. Our study is expected to guide the executives to formulate reasonable compensation incentives and improve the efficiency of resource allocation.

show abstract

Analysis of the Drivers of Occupational Health and Safety Performance Disclosures by Romanian Companies

Cited by 9 publications

References 0 publications

Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union

Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union

Improvement of Information and Analytical Provision of Work Safety Management Based on Dynamic Modeling

Could Executive Compensation Incentive Enhance the Efficiency of Enterprise Resource Allocation? An Empirical Study from China

Contact Info

Product

Resources

About