239 Telework occupational health measures, government guidelines, and corporate governance: Insights from Taiwanese-listed companies

Introduction Telework increased during the COVID-19 pandemic, prompting the Taiwanese government to issue two guidelines for companies. We assessed the disclosure practices aligning with these telework guidelines of Taiwanese-listed companies. Additionally, we explored the association between their disclosure and corporate governance, with a specific focus on occupational health measures. Methodology We collected data from sustainability reports of 295 Taiwanese-listed companies for the years 2020 and 2021, including their disclosure of corporate telework strategies and occupational health measures aligned with government guidelines. We performed McNemar test and General Estimating Equation to compare responses between the two years and investigate any connections with corporate governance rankings. Results We found a significant increase in telework adoption by surveyed companies, particularly in 2021 (68%). Mentions of government guidelines also increased (67%) in 2021. Companies with stronger corporate governance were more inclined to adopt online occupational health measures, including occupational health services (RR = 2.03; p < 0.001) and mental health promotion initiatives (RR = 2.01; p = 0.032). However, assessments of home workspace environments remained relatively limited. Conclusions These findings underscore the significant uptick in the disclosure of telework-related strategies following the issuance of government guidelines. Furthermore, they shed light on the substantial impact of corporate governance on the implementation of occupational health measures. As telework continues to evolve, the complementary roles of government guidelines and corporate governance remain central in shaping work arrangements and ensuring the well-being of the workforce.