Analysis of the Drivers of Occupational Health and Safety Performance Disclosures by Romanian Companies

The paper addresses the issue of the disclosure of occupational health and safety (OHS) performances by the Romanian companies. Although under-researched in the literature, the topic received a great deal of attention after the Directive 2014/95/EU on non-financial reporting came into force. The study is aimed both at examining the extent to which OHS issues are disclosed within CSR/sustainability reports and at establishing whether the quality of the disclosure is affected by a group of determinants such as: the size of the reporting company, its profitability, the ownership structure, the financial position and the company's age.