Social Accounting for Work‐Related Injuries: Towards a Sustainable Management of Social Externalities

ABSTRACT The present study seeks to advance the understanding of the determinants of occupational injuries, thereby enhancing both academic knowledge and decision‐making in the management and implementation of occupational health and safety measures. A panel data regression methodology is employed, enabling control over unobservable heterogeneity across sectors and regions. The longitudinal analysis spans the period from 2008 to 2022, according to the sex of the worker and the severity of the injury. The study identifies key factors that significantly affect occupational injury rates. These findings support the formulation of more effective and targeted public policies and offer analytical tools for companies to optimise resource allocation and intervention strategies. This research presents a rigorous empirical approach to a critical externality in occupational health, bridging the gap between academic inquiry and practical application using an original database compiled from official public sources. Its longitudinal scope and methodological rigour enhance the generalisability of the results.