Creating Value: How Occupational Health and Safety Is Being Integrated into Financial Reporting and Why You Should Care
More and more businesses are integrating health and safety data into reports about financial performance, even in countries like the United States, where the Securities and Exchange Commission doesn’t mandate including it.
Terms like “sustainability” and “corporate social responsibility” are not new. They’ve been around for 20 years or more. What is new is the financial investment community’s recognition of the value of collecting and reporting material non-financial information as part of the measurement of organizational value.