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The article addresses the issue of disclosing Occupational Health and Safety (OHS) issues by corporations in Romania, under the influence of recent changes in the legislative framework imposed by the adoption of the EU Directive 2014/95/EU on non-financial reporting by large corporations exceeding 500 employees. The goal of our study consist in determining the relevant factors that influence the level of the Romanian companies’ OHS disclosure. To this end, we have compiled a sample of 35 organizations that have elaborated and published non-financial reports during 2016–2017 and we have analysed the impact of some relevant determinants upon the reporting phenomenon. With the aim of providing a clear picture of the regional context of our study, we put together many pieces of information regarding the corporations that played the trend-setters role in Romania, by disclosing corporate social responsibility (CSR)/sustainability reports between 2003 and 2017, although this practice has been characterized by a voluntary and unsteady approach in many cases. The importance of outlining the regional context of the Romanian reporting companies is given by the urge to raise the local managers’ level of awareness towards sustainability issues and to use the recent legislative changes as opportunities to catch up with more advanced EU countries. The research methods used in order to identify the interdependencies established between the key factors involved in the disclosure practices included a mixed quantitative-qualitative approach, and referred to: content analysis of sustainability reports; descriptive analysis of the statistical variables which were taken into consideration; correlation analysis of numerical variables; and the ANOVA method for investigating the interdependencies between the categorical and numerical variables. Among the influencing factors that impact with a greater or lesser intensity the quality of OHS reporting performed by the local companies, the following were highlighted: the corporations’ market share, their field of activity, and the ownership structure.
Ana Petrina Păun; Codruța Cornelia Dura; Sorin Mihăilescu; Roland Iosif Moraru; Claudia Adriana Isac. OHS Disclosures Within Non-Financial Reports: The Romanian Case. Sustainability 2020, 12, 1963 .
AMA StyleAna Petrina Păun, Codruța Cornelia Dura, Sorin Mihăilescu, Roland Iosif Moraru, Claudia Adriana Isac. OHS Disclosures Within Non-Financial Reports: The Romanian Case. Sustainability. 2020; 12 (5):1963.
Chicago/Turabian StyleAna Petrina Păun; Codruța Cornelia Dura; Sorin Mihăilescu; Roland Iosif Moraru; Claudia Adriana Isac. 2020. "OHS Disclosures Within Non-Financial Reports: The Romanian Case." Sustainability 12, no. 5: 1963.
Economic development is closely linked to the mobility needs of communities. The main pillars supporting sustainable development are society, the environment and the economy, and the diagnosis of the current situation, the identification of solutions, the development plans and their implementation lead to sustainable development in terms of transport activity. As the Petroşani Basin has a high degree of urbanization, the negative effects of increased road traffic are particularly pronounced in the central areas of the cities. Of the environmental factors, air is the most obvious and most important factor in human health. Taking into account the national and European Community targets in terms of climate change mitigation, the reduction of air and noise pollution and greenhouse gas emissions is becoming a priority objective. Thus, by limiting the growth of road traffic and the adoption of strategic measures in the Petroşani Basin, a reduction in carbon dioxide emissions, nitrogen oxides and particulate matter levels will also be achieved. According to these trends, achieving a clean public transport system and sustainable (like electrical buses) and having infrastructure for the use of electric bicycles and trotters can do for sure reducing the pollutant emissions.
Sorin Mihăilescu; Gabriel Praporgescu. Influence of transport activity on environmental factors in Petroşani Basin. MATEC Web of Conferences 2020, 305, 00041 .
AMA StyleSorin Mihăilescu, Gabriel Praporgescu. Influence of transport activity on environmental factors in Petroşani Basin. MATEC Web of Conferences. 2020; 305 ():00041.
Chicago/Turabian StyleSorin Mihăilescu; Gabriel Praporgescu. 2020. "Influence of transport activity on environmental factors in Petroşani Basin." MATEC Web of Conferences 305, no. : 00041.
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.
Sorin Mihăilescu; Ana-Petrina Păun; Codruţa Dura. OHS reporting in Romanian Companies – an Overview. MATEC Web of Conferences 2020, 305, 00051 .
AMA StyleSorin Mihăilescu, Ana-Petrina Păun, Codruţa Dura. OHS reporting in Romanian Companies – an Overview. MATEC Web of Conferences. 2020; 305 ():00051.
Chicago/Turabian StyleSorin Mihăilescu; Ana-Petrina Păun; Codruţa Dura. 2020. "OHS reporting in Romanian Companies – an Overview." MATEC Web of Conferences 305, no. : 00051.