{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,14]],"date-time":"2026-03-14T06:29:07Z","timestamp":1773469747756,"version":"3.50.1"},"reference-count":50,"publisher":"FapUNIFESP (SciELO)","issue":"5","license":[{"start":{"date-parts":[[2022,1,1]],"date-time":"2022-01-01T00:00:00Z","timestamp":1640995200000},"content-version":"vor","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/4.0\/"},{"start":{"date-parts":[[2022,1,1]],"date-time":"2022-01-01T00:00:00Z","timestamp":1640995200000},"content-version":"am","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/4.0\/"},{"start":{"date-parts":[[2022,1,1]],"date-time":"2022-01-01T00:00:00Z","timestamp":1640995200000},"content-version":"tdm","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Rev. adm. empres."],"abstract":"<jats:p>ABSTRACT This study analyzes the quality of occupational health and safety (OHS) disclosures and their determinants, taking as a sample the reports of 101 European Union (EU) companies included in the official database of the Global Reporting Initiative (GRI) for the year 2018. Content analysis served to build the quality index regarding the companies\u2019 OHS disclosures. The index was then used as a dependent variable in one-way ANOVA and multiple linear regression models. We found that the quality of OHS disclosures is, on average, 12 points out of 30, which is significantly influenced by three determinants: the region of Europe, certification of the OHS management system, and external assurance of the reports. There is higher quality in Northern Europe, followed by Southern Europe, compared to Central and Eastern Europe, and Western Europe.<\/jats:p>","DOI":"10.1590\/s0034-759020220503x","type":"journal-article","created":{"date-parts":[[2022,6,20]],"date-time":"2022-06-20T09:29:47Z","timestamp":1655717387000},"source":"Crossref","is-referenced-by-count":2,"title":["OCCUPATIONAL HEALTH AND SAFETY: QUALITY AND DETERMINANTS OF ITS DISCLOSURE IN SUSTAINABILITY REPORTING"],"prefix":"10.1590","volume":"62","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-0911-3784","authenticated-orcid":false,"given":"Catarina","family":"Alves","sequence":"first","affiliation":[{"name":"Universidade do Porto,  Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4173-5428","authenticated-orcid":false,"given":"Maria da Concei\u00e7\u00e3o","family":"Ramos","sequence":"additional","affiliation":[{"name":"Universidade do Porto,  Portugal"}]}],"member":"530","published-online":{"date-parts":[[2022]]},"reference":[{"issue":"1","key":"ref1","doi-asserted-by":"crossref","first-page":"132","DOI":"10.19094\/contextus.v13i1.585","article-title":"Limita\u00e7\u00f5es dos relat\u00f3rios de sustentabilidade para an\u00e1lises custo-benef\u00edcio de a\u00e7\u00f5es sociais e ambientais","volume":"13","author":"Ara\u00fajo A. 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