288 The trend of promotion and disclosure of occupational mental health in Taiwanese companies

Introduction Under Taiwan’s Occupational Safety and Health Facilities Regulations, companies must create a plan to prevent diseases arising from abnormal workloads. Enacted in 2014, this regulation came with accompanying guidelines. The Financial Supervisory Commission also required listed companies to release sustainability reports that same year. This study analyses the trend of Taiwanese companies disclosing disease prevention plans related to abnormal workloads from 2014 to 2020. Methodology The study focuses on listed Taiwanese companies that released sustainability reports and underwent corporate governance evaluations. We employed content analysis to evaluate if these companies disclosed plans for preventing diseases from abnormal workloads in their reports. We particularly examined disclosure patterns before and after regulatory revisions. Results The study revealed a consistent rise in overall disclosure of plans for preventing diseases from abnormal workloads, increasing from 9% in 2014 to 50% in 2020. Companies with higher governance scores showed a substantial increase, from 10% in 2014 to 63% in 2020, particularly rising 14% in 2019. Similarly, companies with lower governance scores also notably improved, going from 8% in 2014 to 42% in 2020, particularly rising 11% in 2015. Conclusion Companies are increasingly disclosing disease prevention programs related to work abnormalities. High governance score companies saw a remarkable 53% increase, emphasizing their strong commitment to transparency and sustained safety measures. Even companies with lower governance scores experienced a significant 34% rise, indicating a growing focus on occupational safety and health. This upward trend suggests a collective push towards achieving 100% disclosure.