Improvement of actual environmental and occupational health safety performance driven by Sustainability Report (case study: three energy companies)
Agustinus Hariadi Djoko Purwanto and Yulianto

University of Mercu Buana

Abstract

Sustainability reports are demanded by the global market of which corporations responds in the form of sites^ operation betterment in accordance with the reports^ requirements. However, there are also sceptics from stakeholders on the direct positive effects of the reports to sites^ actual environmental and occupational health safety performances. This research examines sustainability reports to be compared with actual impacts to sites^ achievement in terms of environmental and OHS areas. Samples taken are from three energy provisions and distribution corporations having hydrocarbon and renewable energy sources of emissions as well as safety high hazards and potency of major accidents in their sites. It is a qualitative study in which analysis carried out on the basis of reviewing public available sustainability reports, observing directly verification process undertaken by third party assurers, and interviewing three assurers involved in the assurance activities. The preliminary results show that there are gaps between written in the reports and actual practices and performances, nonetheless gradually the sites succeed to match the overall sustainability report requirements.

Keywords: sustainability, environmental, occupational health and safety, sustainability reports, performance

Keywords: sustainability, environmental, occupational health and safety, sustainability reports, performance

Topic: Sustainability Accounting and Integrated Reporting