Reporting on Occupational Health and Safety in Annual Reports: A Look at Disclosure Practices in New Zealand

Abstract

In recent years many organizations in New Zealand have begun to voluntarily disclose health and safety information in their annual reports. This paper considers the rationales for such disclosures and reviews the disclosure practices of 100 of New Zealand's largest employers. It utilizes an index adapted from Morhardt (2002) and good practice guidance developed by the Health and Safety Commission in the United Kingdom (HSC 2000) to evaluate both the quantity and quality of reporting. Benchmarked against these indicators, the authors conclude that there is considerable scope for improving the overall standard of health and safety reporting in New Zealand. The paper notes some current initiatives and offers suggestions to progress developments in this area.