Assessing CSR Reports of Top UK Construction Companies: The Case of Occupational Health and Safety Disclosures

As health and safety in construction is a major concern worldwide, this paper examines the occupational health and safety (OHS) disclosures of leading companies. A composite disclosure index was devised, based on the Global Reporting Initiative (GRI) Standards for Corporate Social Responsibility (CSR) Reporting, and focuses on the information found in such reports of corporations pertaining to the United Kingdom (UK) construction industry, in an attempt to identify trends in OHS reporting from a sample of fifteen corporations. The results disclose that construction companies fall short in reporting OHS objectives. The prevention and mitigation measures of OHS impacts and occupational health services are the only indicators in which companies reach medium to good performance. In contrast, issues of young workers exposed to hazards pertaining to suppliers are not reported by the sample. Five sample firms were identified as not revealing any information on OHS, while there was no disclosure by at least nine companies.