Maximising the value of Occupational Health & Safety and workplace wellness reporting for a global workforce: A practical guide for internationally operating employers

London|Washington D.C.

Commissioned by the

Maximising the value of Occupational Health & Safety and workplace wellness reporting for a global workforce: A practical guide for internationally operating employers

London|Washington D.C.

Commissioned by the Contents

i Foreword 3 4.2.3 The difficulty of developing cross-border health and wellness programmes 28 ii Executive summary 5 4.2.4 The difficulty of changing behaviours 28 1. Introduction 9 4.2.5 Current reporting frameworks are inadequate 28 2. The value of good sustainability reporting 10 4.2.6 The difficulty of developing relevant, 2.1 Sustainability reporting 11 insightful wellness metrics 28 2.1.1 What is sustainability reporting? 11 4.3 Best practice company characteristics 29 2.1.2 A progressive mainstreaming 5. Case studies: Best practices in OH&S of sustainability reporting 11 and risk management reporting—and 2.1.3 Benefits of sustainability reporting 12 how to get the most from them. 30 2.2 Occupational Health & Safety (OH&S) reporting 12 5.1 Integrating health and wellness into an overarching corporate strategy: UNILEVER 31 2.2.1 Trends in Occupational Health & Safety practice and reporting 12 5.2 Measuring activities and progress against specified targets: JOHNSON & JOHNSON 31 3. Guide: How to do OH&S reporting well 14 5.3 Collaborating with multiple stakeholders: 3.1 Foundational elements of good reporting 15 NOVO NORDISK 31 3.2 Using global reporting frameworks 17 6. Conclusion 35 3.2.1 Sustainability reporting frameworks: 7. APPENDIX 37 Strengths and weaknesses 17 3.2.2 Global reporting frameworks: Comparison of requirements 17 3.2.3 Key observations on reporting frameworks: Trends and gaps 19 3.3 The future of OH&S performance metrics 22 3.3.1 An introduction to wellness metrics 22 4. Views and voices: Analysis, experiences and reflections on the future from experts and practitioners. 26 4.1 Observations 27 4.1.1 OH&S has been too narrow in identifying drivers of health in the workplace 27 4.1.2 Mental health has been particularly conspicuous in its absence 27 4.1.3 There is an economic case for programmes around health and wellness 27 4.1.4 Workplace health has been absent from the agenda of international organisations 27 4.1.5 Whilst some companies are driving innovative practice around employee health, others are awaiting external guidance 27 4.2 Challenges faced by organisations 28 4.2.1 Delineating the responsibility of business 28 4.2.2 SMEs and health and wellness programmes 28 Foreword

Occupational Health & Safety is now everyone’s business. Foreword

Occupational Health and Safety (OH&S) This paper sets out to demonstrate the It should achieve this while at the is no longer limited to individuals value of the emerging global OH&S same time, empower local and who work in physically demanding agenda linked to business sustainability, regional offices to implement culturally jobs, neither is it exclusively focused and to show where sustainability relevant programmes at the local level. on industrial related diseases and reporting can be improved to better exposures. Additionally, there has been reflect this agenda more accurately. We In developing this paper, we turned to a shift in our understanding of what uncovered six hallmarks of best practice some of the most inspiring examples constitutes meaningful metrics, leaning which we believe all businesses of innovative OH&S reporting and away from indicators that are backwards- and their employees can strive to management practice in place today. looking and incident-focused. Our implement, and therefore reap the We are grateful to Anglo American, understanding of OH&S has traditionally benefits. These include: Heineken, Lafarge Holcim, Vitality and considered only workers’ bodies, not Newmont for their support of this project their minds. 1. Senior executive engagement with and sharing their expertise. the health and wellness agenda. In recent years, the business sector We believe business leaders who The breadth, depth and expertise has come to understand and value a far grasp that health and wellness collected provides an overarching view broader notion of well-being—physical, improves productivity, retention and of what pioneering organisations are social, mental and financial—at the heart morale will enhance their company’s doing within the OH&S and wellness of people’s relationship with work. In long-term value. field through a sustainability lens, and short, the changing face of OH&S reflects 2. Health and wellness as a holistic are worth reading in full. a fundamental shift in understanding of its concept. Our research shows that value to business strategy and success. narrowly focused, vertical programmes We recognise that sustainability reporting It is therefore a material consideration for that exist in silos and address isolated is a dynamic and evolving field and sustainability reporting. OH&S topics deliver far less value than therefore we present a mere snapshot those that adopt holistic population and in time. We hope this collection of case In general terms, a sustainability report individual based approaches to health. studies and knowledge will provide provides an overview of a company’s 3. Creating an enabling environment. readers with a broader understanding strategy, and the economic, social and Making changes involves hearts of the value of OH&S and workplace environmental factors that influence it— and minds, which in turn lead to wellness reporting and may be used as both in terms of risk and opportunity. It is a behaviours. It may be necessary a practical guide for employers across tool that can demonstrate the robustness to alter the policy as well as physical the globe. of the company’s management (for environment. investors or regulators), and also provides 4. Reaching out to engage all We welcome your feedback and a platform for coordinating action within employees. While the earliest success challenges, and look forward to continuing a company to achieve its strategic in wellness programmes may come this dialogue in the future. objectives. In most cases, the largest from the most motivated and aware audience for a sustainability report is the individuals in a team, efforts must not Linda Kromjong, company’s own employees. stop with them. Companies that are Secretary-General taking a more comprehensive and International Organisation In today’s knowledge-driven economy, planned approach to workplace health of Employers (IOE) people are the most important asset for have seen productivity gains and companies to thrive. Ensuring employees reductions in associated healthcare Kathy A. Seabrook, are not only physically fit to work, but costs for workers. CSP, CFIOSH, EurOHSM, empowered, motivated and supported to 5. Metrics help you ask the right Founder and President of do their jobs, can often be the difference questions. Measurements and Global Solutions, Inc. between success and failure. Today, non- indicators must be critically analysed communicable diseases (NCDs) such as to uncover the drivers behind a Judy Kuszewski, heart disease and mental health present company’s performance. Chief Executive a rapidly growing challenge layered into 6. Health and wellness programmes Sancroft International existing, traditional OH&S risks such as should reach across borders and chemical exposure or working at elevated cultures. A company’s responsibility Rodrigo Rodriguez-Fernandez, altitudes. As one of our interviewees is to set the global values and company Medical Director put it: “You can’t have a safe business best practice when it comes to health International SOS Foundation without healthy people.” and wellness programmes.

3 4 Executive summary

This paper seeks to provide Occupational Health and Safety (OH&S), sustainability and Summary Executive corporate reporting professionals with practical guidance on improving OH&S reporting and practice. It was informed by interviews with leading multinational organisations, alongside engagement with leaders in the field and analysis of publicly available information.

We have developed this guidance The value of good • Recognition by a larger number against the backdrop of an evolving sustainability reporting of companies that employee OH&S field, and a growing recognition We begin with an introduction to health is intimately tied to of the need for a more holistic sustainability reporting, defined community health; approach to health. This approach as an organisation’s practice of • Better understanding of the includes multiple dimensions of reporting publicly on its economic, economic burden of non- well-being (physical, mental, financial, environmental, and/or social impacts, communicable diseases (NCDs), and social) and a reframing of the and hence its contributions—positive and hence the business benefits corporate sector’s role in safeguarding or negative—towards the goal of from including preventive the health of their employees. This sustainable development (GRI, 2016). programmes within company widening in scope owes much to We explore its value in a strategic, operations; a few key drivers, such as better operational and organisational sense, • A greater significance ascribed documentation of the burden for example in enhancing a company’s to health by the international of non-communicable diseases, brand and improving employee and development community, and together with greater understanding external stakeholder engagement. its implications for businesses. of the direct and indirect cost of We further examine how sustainability ill-health on a business’ economic reporting has evolved and is now How to do OH&S reporting well performance. Reframing the role of mainstream, becoming common Practical guidance for OH&S reporting OH&S so that it is better integrated practice among multinational is offered. This features an outline of within an organisation’s sustainability corporations. some foundational elements of good management and performance makes reporting, such as: good business sense. Reporting on OH&S We then look at the changing face of • A compelling narrative which OH&S, considering emerging trends integrates sustainability activities, A note on terminology and their implications for reporting. such as OH&S, within a company’s Key trends highlighted include: overall strategic objectives; • A focus on the most relevant The classic language of • An expansion of the traditional information companies need to Occupational Health & Safety OH&S lens, such that employee report on, as determined by a has traditionally been interpreted well-being is increasingly materiality assessment; in terms of on-the-job physical incorporated into organisational • A broad description of the reporting risk. The concepts of ‘wellness’ operations; organisation, its management or ‘well-being’ have come • The need for cross-border approaches and governance into more widespread use in solutions, which retain local frameworks; recent years, and are being relevance, as organisations • Accurate and relevant performance incorporated into company increasingly expand their global metrics for material themes strategy, reflecting a recognition footprint; of their impacts on company • Increased advocacy to ensure Using global reporting frameworks value. In this paper, ‘wellness’ the well-being of employees is We introduce reporting frameworks and ‘well-being’ are used safeguarded through a more holistic as a useful tool for standardising interchangeably, although some approach—inclusive of physical, disclosure and anticipating trends in practitioners may have a clear mental, social and financial well- information which need to be reported. preference for one or another. being; A comparative analysis of several • A growing level of sophistication existing reporting frameworks and rating in regards to health and wellness schemes (Global Reporting Initiative, programmes by leading companies. Dow Jones Sustainability Index, Interventions evolve as companies Corporate Human Rights Benchmark increasingly incorporate proper and Sustainability Accounting Standards planning and evaluation metrics Board) is used to shed light on into their strategic frameworks; commonalities and key differences.

5 Executive summary (cont.)

Executive Summary Executive While the frameworks exhibit several • Senior management is highly similarities in terms of the thematic engaged and understands the long- information they require, the specific term value of investing in employee disclosures and the format in which health; this information is requested varies. • Health and wellness strategies are At present, the frameworks are united not seen as isolated programmes in the fact that health and workplace but an effort is made to positively wellness is not currently well integrated influence an employee’s lifestyle into their metrics. Instead, existing and overall well-being; metrics remain focused on traditional • Emphasis is placed upon changing OH&S indicators, though this is set to behaviours through the creation of change. enabling environments; • Smart incentives are used to widen The future of OH&S engagement in employee health reporting metrics programmes, and line managers Two leading efforts to address some are equipped to support employee of the gaps in existing reporting engagement; frameworks are explored, namely • Metrics are used not simply as an the Centre for Safety and Health end in themselves but as a tool Sustainability’s best practice guide to better understand drivers of to OH&S performance metrics, ill-health and introduce appropriate and the Vitality Institute’s efforts to interventions. assess broader health and wellness interventions by companies. Case studies & conclusion We conclude with a nod to the future, Views and voices: Analysis, with case studies from three different experiences and reflections on companies chosen to bring to life a the future from experts and particular element of good practice: practitioners Insights from the front line of reporting • Integrating health and wellness on OH&S are considered, including into company strategy: Unilever key observations, challenges and the • Measuring activities and progress characteristics of best-practice. These against specified targets: insights echo themes highlighted Johnson & Johnson elsewhere in the paper, such as the • Collaborating with multiple fact that OH&S has been too narrow stakeholders: Novo Nordisk in identifying drivers for health in the workplace, and it tends to be companies versus the requirements of global reporting frameworks which are driving innovative practice. The failure of reporting frameworks to capture health considerations beyond traditional OH&S concerns is held up as a key challenge, alongside the difficulty in developing metrics to reflect health performance given the confidential and personal nature of the data this requires. A rough guide on characteristics of successful OH&S practice and reporting includes companies in which:

6 7 8 Introduction 1

The cost of a business failing to get Occupational Health and Safety (OH&S) right ­­­ is substantive. According to the International Labour Organisation (ILO), there are Introduction 270 million occupational accidents and 160 million occupational diseases each year. Beyond the toll this takes on human lives with an estimated 2 million deaths a year from accidents and diseases tied to work, this represents a significant financial burden. The sum of lost working time as well as treatment and rehabilitation fees are estimated to cost businesses around $2.8 trillion annually(1).

Unsurprisingly given these high is increasingly coming to the fore, looks like and how companies human and financial stakes, OH&S is encompassing physical well-being can improve their reporting going a priority area for many companies. (not just in terms of risk from forward. A mapping and analysis A long-standing misunderstanding injury but also absence of disease, of the existing requirements of of the nature and extent of the issue attainment of individual fitness and sustainability reporting frameworks however, has until recently prevailed. following a healthy diet), social, and rating schemes follows a guide OH&S has traditionally been associated mental, and financial well-being. to foundational elements of good with certain high-risk industries, reporting. An analysis of the different settings and geographies. Thus, many Furthermore, the practice of OH&S reporting frameworks serves companies have failed to recognise in multinational settings requires a to highlight key similarities and the day-to-day impacts on health and sophisticated approach to balancing differences in their requirements, such safety that beset workers of all sorts, a global commitment and robust as a general failure to capture health wherever they work in the world. over-arching policy and management considerations beyond traditional system with locally relevant and realistic OH&S concerns. Attempts by Understanding of OH&S is slowly implementation. Success is, in many thought-leaders to address the gaps evolving with greater appreciation ways, wholly dependent on the good of current reporting frameworks are of the discrepancy between actual habits of people on the ground— then considered. Section four provides and perceived risk. There is a demanding the company’s approach be insights from those on the front line growing understanding that many accessible in culturally meaningful ways. of reporting against OH&S, while the of the greatest OH&S risks do not case studies of section five highlight derive from hazardous working Reporting standards concerning innovative practice. environments. They typically share OH&S have not kept pace with such common drivers of health risk with the developments—and a number of general population; such as increased the best-known reporting standards injury rates within the offshore remain focused on traditional OH&S setting associated with overweight metrics. Reporting on OH&S, and the and obesity rates. Rather than terror broader notion of ‘wellness’ at work attacks, violent crime or infectious is not simply an academic exercise. diseases, it is mental well-being, road Reporting can play an important role traffic accidents and increasingly, non- in helping to substantially improve communicable diseases that represent practice. In the sphere of OH&S these a far greater threat to workers. The benefits are particularly pertinent, burden of non-communicable diseases since they can be felt in the form (NCDs) is increasingly recognised of lives saved, and illness and injury by companies and governments avoided—which in turn bestows across the globe as a critical threat. significant financial advantages. Accounting for approximately two thirds of deaths worldwide, it is The purpose of this paper is twofold. estimated cumulative losses in global Firstly, to provide an overview of economic output due to NCDs will the changing narrative of OH&S total $47 trillion, or 5% of GDP, by and secondly, to provide guidance 2030(2). Leading companies have to professionals responsible for begun to develop programmes aimed sustainability reporting within at promoting employee health beyond companies. It is intended to be a the traditional OH&S lens. A more practical document, giving clear holistic approach to employee health instruction on what good reporting

9 2

The value of good sustainability reporting

2.1 Sustainability reporting 2.1.1 What is sustainability reporting? 2.1.2 A progressive mainstreaming of sustainability reporting 2.1.3 Benefits of sustainability reporting 2.2 Occupational Health & Safety (OH&S) reporting 2.2.1 Trends in Occupational Health & Safety practice and reporting

10 The value of good sustainability reporting

2.1 Sustainability reporting Growing interest in sustainability reporting frameworks and standards. 2 ­­­ strategy and performance from the Many of these are now seeking to The value of good sustainability reporting sustainability good of value The investor community over the past few move towards greater standardisation years has been well documented(4). and harmonisation, with the aim of 2.1.1 What is sustainability The increased prominence of maximising the value of sustainability reporting? Environmental, Social and Governance reporting. According to the Global Reporting (ESG) factors in investor decision- Initiative (GRI), sustainability making reflects mounting evidence that reporting is: a company’s sustainability performance Figure 1. The proportion of is material to the financial success of a N100 and N250 Companies “an organisation’s practice of company, such as signifying the quality who produce corporate reporting publicly on its economic, of corporate governance. responsibility reports environmental, and/or social impacts, and hence its contributions—positive Though not considered a determinant 2011 or negative—towards the goal of factor by those responsible for 95% (3) N250 sustainable development” sustainability reporting, there is evidence of growing regulation around Sustainability reports tend to corporate disclosure. An often cited include an overview of a company’s example is the EU Directive (2014/95/ 64% overarching strategic approach to EU) on non-financial reporting(5). N100 sustainability, as well as governance Despite this changing regulatory structures and management landscape, it appears that for now the frameworks in place to help achieve opposite is true; companies are driving sustainable business practices. innovative sustainability reporting Qualitative information on policies and practice. Regulations are perceived as programmes which address particular mandating disclosure of only the most social and environmental themes, basic information, with companies alongside key performance indicators voluntarily disclosing more. This has 2013 and metrics, also feature. While led to a threefold realisation on the 93% companies tend to report on their part of businesses; N250 material impacts, sustainability topics typically addressed include: water use, • a more sophisticated understanding 71% energy use, carbon emissions, waste, of the multiplicity of risks a N100 talent and diversity, health and safety company faces, and the potential and increasingly, information which for these to impact the bottom line; pertains to supply chain performance • acknowledgement that business such as responsible sourcing. performance is subject to public scrutiny and companies can no 2.1.2 A progressive mainstreaming longer control information-flow of sustainability reporting to consumers; Sustainability reporting has evolved • an enlightened understanding in response to heightened pressure of corporate responsibility to on companies for transparency, shareholders beyond the creation 2015 disclosure and accountability. The 92% of profit. N250 confluence of such pressures from a number of stakeholders including, 73% A Global Survey of Corporate N100 though not limited to; regulators, Responsibility Reporting by KPMG non-governmental organisations, in 2015 approximated that 73 percent investors and consumers has been of the top 100 companies in major driving corporate disclosure beyond economies worldwide and 92 traditional financial metrics. In turn, percent of the world’s 250 largest as sustainability reporting has become companies produce sustainability a more established business practice, or corporate responsibility reports(6). the burden of reporting has fallen Concurrent with the mainstreaming of upon business professionals outside sustainability reporting has been the Source: KPMG Survey of Corporate of the unit traditionally responsible for proliferation of sustainability Responsibility Reporting (2015) financial reporting. 11 The value of good sustainability reporting (cont.)

2 ­­­ 2.1.3 Benefits of sustainability 2.2 Occupational Health &

The value of good sustainability reporting sustainability good of value The reporting Sustainability reporting bestows Safety (OH&S) reporting numerous advantages, including those which are strategic, operational 2.2.1 Trends in OH&S practice and reporting and organisational. It can; OVERVIEW: Trends • Aid the identification of material issues which helps to make companies more strategic, • Expansion of the traditional OH&S lens which safeguarding employee contribute toward future planning/ well-being is increasingly understood by companies. road-mapping, and act against • There is a growing advocacy for the need for companies to ensure the significant risks health of their employees in a more holistic sense—inclusive of physical, • Improve operational mental, social and financial well-being. performance as metrics included • The need for cross-border solutions* as organisations are increasingly within sustainability reports require expanding their global footprint. (*Cross-border or international activities accurate measurement, and targets are raising unique challenges for mobile workers exposed to new OH&S incentivise performance risks in a different environment setting). • Assist in the articulation • Growing sophistication of health and wellness programmes by leading of company values, since companies. Interventions evolve as companies increasingly incorporate sustainability reports represent appropriate planning and evaluation metrics into their strategic companies’ values in action frameworks. • Enhance employee engagement • Recognition that employee health is intimately tied to community health through instilling in employees and engagement in the latter by a larger number of companies as a result. a sense of pride at work, and • Better understanding of the economic burden of NCDs, and hence the reinforcing a sense of purpose business benefits of a corporation making preventive interventions. • Contribute to the breaking down • A greater significance ascribed to health by the international development of organisational silos both via community, and implications of this for business. the inter-departmental process of compiling a report, and its content in raising awareness of programmes and activities in place • Help a company respond Typically, an employer’s role in There is presently a growing to stakeholder enquiries, and safeguarding the well-being of acknowledgement that this view so improve its credibility, reputation employees has been seen through of health should be widened, and the strength of the corporate the lens of OH&S. and concurrently, that the role of brand OH&S indicators have been companies in protecting the health • Enhance business value as integrated into sustainability reporting of their employees in all settings, investor confidence grows in frameworks such as GRI, and most not just those which are inherently response to evidence that the companies report on their efforts to high risk, should be reframed. company is managing important minimise hazardous environments This has led to advocacy for an risks and anticipating future and risk of injury to their employees, approach to employee health which opportunities particularly in high risk sectors. The encompasses physical well-being • Promote improved stakeholder information used when reporting (to include fitness and a healthy relationships, with local against OH&S has historically diet, alongside absence of injury and communities, civil society been characterised by the fact it disease), social well-being, mental organisations and regulators is backwards-looking and static. A well-being and financial well-being. process driven approach to OH&S The challenge of ensuring these is becoming more established. multiple dimensions of employee Movement away from the monitoring well-being is made more complex of static indicators and a greater as the international footprint of a emphasis on preventive action and company grows. continuous improvement has been championed by industry bodies such as IPIECA(7).

12 Social well-being

(South Africa) further demonstrate 2 ­­­

that best-in-class workplace health reporting sustainability good of value The programmes are linked to improved stock performance(12).

Greater emphasis on health as a human right, and the elevated Financial Mental importance ascribed to health on well-being well-being the international development agenda, is also noteworthy as discourse around occupational health evolves. For example, the United Nations has recognised health as a key indicator in its Sustainable Development Goals (SDGs). “Ensuring healthy lives and promoting well-being for all at all ages” Physical is the third goal of the 17 SDGs(13). well-being

Sustainable Development Leading companies have Drivers for a more holistic Goal 3: Ensuring healthy lives already sought to integrate such understanding of employee health and promoting well-being at considerations into their sustainability include better documentation all ages strategies, and to report on the of the burden of NCDs, together policies and programmes which with greater understanding of SDG three, which pertains they have in place. The leveraging of the material cost of ill-health on a to Good Health, includes 13 in-house expertise to improve health businesses’ economic performance. targets and 22 indicators(14). A outcomes, for example, financial More than two-thirds of all deaths number of the 13 targets seek institutions which focus on financial worldwide are the result of NCDs such to address the challenge of well-being and technology companies as cardiovascular diseases, cancers, NCDs and management of global which utilise their cognitive computing chronic respiratory diseases, and health risks. The pivotal role of resources, characterises some of the diabetes. Globally, NCDs represent the business in helping to achieve more sophisticated approaches. leading cause of death and greatest the SDGs has been elevated disease burden in terms of healthy by numerous stakeholders. The GRI’s OH&S reporting standards life years lost and disability-adjusted The goals therefore have real (9) are under revision at time of writing— life years (DALYs) . The economic relevance in driving an agenda to address these very trends and implications of mortality from NCDs which calls for an expanded factors. New GRI standards are are substantial, with losses between definition and understanding of anticipated to come into widespread 2010 and 2030 estimated to be in the a company’s role in protecting (10) use following their launch in 2018. region of US$63 trillion . the health of its employees. The challenge however, will Realisation that employee health There is also evidence of increasing be how companies can best is intimately linked to community recognition of health as a material integrate communicating their health means there has also element of business performance. progress on the SDGs into been a growing call to action for For instance, approximately 50% of their existing reporting practice. companies to invest in the latter. business leaders surveyed as part The UN Global Compact and There is both qualitative and of the World Economic Forum’s the Global Reporting Initiative quantitative evidence which supports annual Executive Opinion Survey have launched a collaborative that community investment delivers were concerned that at least one initiative, Business Reporting social and financial returns, often in NCD would hurt their company’s on the SDGs, to help support (11) terms of improvement in overall levels bottom line in the next five years . corporate reporting on the (8) of employee health . Studies from the developed world Global Goals. (US) alongside the global south

13 3

Guide: How to do OH&S reporting well

3.1 Foundational elements of good reporting 3.2 Using global reporting frameworks 3.2.1 Sustainability reporting frameworks: Strengths and weaknesses 3.2.2 Table: Global reporting frameworks— Comparison of requirements 3.2.3 Key observations on reporting metrics: Trends and gaps 3.3 The future of OH&S performance metrics 3.3.1 An introduction to wellness metrics

14 Guide: How to do OH&S reporting well

3.1 Foundational elements of good reporting 3 ­­­ Guide: How to do OH&S reporting well reporting OH&S do to How Guide: Figure 2. The foundational elements of good reporting Sancroft International, 2017

Guide:A compelling How narrative: to do OH&S reporting well

Integrates sustainability activities with a company’s overall strategic objectives, and frames it as part of a wider commitment to corporate responsibility underwritten by the company’s history/ values

Determination of most relevant information, Descriptive reporting as identified via a materiality assessment. requirements: Key elements of a materiality include:

1. Benchmarking 2. Company 3. Stakeholder • General • Management / Competitor strategy engagement disclosures frameworks analysis about the and governance organisation— structure its structure and reporting requirements

Key elements to include when reporting on a material sustainability issue such as OH&S

1. Information 2. Description of 3. Explanation, 4. Description 5. Tracking of on a public how the issue including of actions performance commitment— is embedded criteria, of taken—the for example, its scope, within the how a focus steps involved through communication organisation area has been why they were performance determined necessary metrics and what they achieved. For example, through case studies

The infographic in Figure 2 illustrates of a sustainability strategy, and shows 2. Inclusion of the most relevant some foundational elements of good how they intersect with a company’s information reporting practice, described in more overall business objectives. Progress Determination of material issues: detail below. against sustainability goals should Having established boundaries therefore align with progress against and scope, the identification and 1. Creation of a narrative which a company’s wider strategic objectives. prioritisation of issues via a materiality aligns corporate history and As well as framing CSR activities assessment is a core element of the values with a commitment in terms of a company’s existing sustainability reporting process. A to sustainability/corporate corporate strategy, the narrative should materiality analysis seeks to determine responsibility: position them as part of an overarching and map the relative importance of Good reports tend to feature a commitment to sustainability, various sustainability themes against compelling narrative which brings underwritten by a company’s history their importance to a business and to together the policies and programmes and values. its external stakeholders. This in turn

15 Guide: How to do OH&S reporting well (cont.)

3 ­­­ guides which topics a company should 3. Fulfilment of additional 4. Key elements to include when include in a sustainability report. A Guide: How to do OH&S reporting well reporting OH&S do to How Guide: descriptive reporting reporting on a ‘material’ wide range of social, environmental requirements: sustainability issue, such and governance sustainability themes General Disclosures: Contextual as OH&S. tend to be considered in a materiality information about an organisation 1. Information on a public analysis. and its reporting practices. This commitment— typically includes information about an • The scope of the commitment, Comparison with peers/competitors: organisation’s profile, strategy, ethics and its applicability to direct/ Benchmarking against peers and and integrity, stakeholder engagement indirect employees and business competitors is a useful exercise to practices, and reporting process. partners provide further guidance on the type • Description of how the of information a company should Description of management commitment was formulated, include in its sustainability report, as approaches, governance and and how it is disseminated well as sustainability themes it should responsibility: Information about how throughout the organisation be addressing. It can also help a an organisation manages a material 2. Description of how the issue company to establish an appropriate topic, alongside its governance is embedded within the level of ambition and provide a systems and board/Executive level organisation roadmap to what a company would oversight for social and environmental • Structure of oversight need to do to become an industry topics. throughout organisation leader. Benchmarking often forms (e.g. across different functions) an important element of a materiality • Information on day-to-day assessment, since competitors/ responsibility, and top-level peers constitute a key external accountability stakeholder voice. Companies can design their own benchmarks, or can compare their performance to external benchmarks published for example by industry groups or NGOs.

Stakeholder engagement—internal and external collaboration: Internal stakeholder engagement is important as different aspects of a sustainability strategy are likely to involve individuals from different corporate departments, including for example, HR, OH&S, Legal, Public Affairs and Corporate Communications. Consultation with these different professionals is important both in advance of and during the drafting process to collect all required data, and ensure the information included is an accurate reflection of the programmes in place. External stakeholder engagement is also a valuable process to ensure that the information included is relevant, and a true reflection of stakeholder interests. Stakeholder engagement —both internal and external—is an important element of a materiality assessment.

16 • Information on stakeholder Particularly for corporations just 3.2.2 Global reporting frameworks: 3 ­­­ engagement beginning their reporting journey, Comparison of requirements well reporting OH&S do to How Guide: 3. Explanation, including criteria, the frameworks provide a useful Table 1 provides a short overview of how a focus area has been starting point in terms of determining of reporting requirements across four determined what information to include. For different reporting frameworks and • Description of criteria behind those which have a more established rating schemes: GRI, DJSI, Corporate prioritisation reporting history, anticipating what Human Rights Benchmark (CHRB) 4. Description of actions taken— information bodies such as DJSI will and SASB. the steps involved, why they were be seeking can aid companies in the necessary and what they achieved. refinement of metrics. Requirements of each standard were For example, through case studies analysed, and in the course of this • Description of programmes in At more of an industry level, such process, grouped into seven different place, and their outcome frameworks can set the tone in sub-sections: 5. Tracking of performance, for terms of that information that will example, through performance be disclosed by companies in their 1. Assessment and measurement metrics reports. The GRI was identified as of OH&S performance • Disclosure of a company’s a primary means of directing the 2. Governance of OH&S approach to tracking: why it reporting agenda in a survey of 3. Stakeholder engagement tracks, how it tracks, challenges Sustainability Reporting Professionals 4. OH&S policy position encountered and lessons learned by Thomson Reuters and BSD(15). or commitment through tracking The inclusion of specific thematic 5. Risk management of OH&S, areas by reporting initiatives can including both assessment 3.2 Using global reporting further be helpful in signalling future and response to risks trends or areas where a company may 6. OH&S training frameworks be subject to particular scrutiny in the 7. Health programmes/initiatives The past decade or so has been future(16). characterised by an evolution in It is worth emphasising that while existing frameworks on voluntary Frameworks have not just generated the frameworks exhibit a number of sustainability reporting, the improvements in the nature and similarities in terms of the thematic emergence of new voluntary initiatives quality of information which a information they require (as exemplified and mandatory sustainability reporting company discloses; they generate by the seven sub-categories above i.e. requirements in some countries. a number of strategic and operational information on performance and risk Though there has been a proliferation benefits. In helping distil the most management), the format in which of sustainability reporting standards material themes to a business, they this information is requested, such as and initiatives the most established can also guide a more efficient use the scope of disclosure, and whether include; the GRI, the Sustainability of resources. narrative or quantitative information is Accounting Standards Board (SASB), required, varies. UN Global Compact (UNGC) and Dow A key challenge for sustainability Jones Sustainability Index (DJSI). reporting frameworks going forwards will be their harmonisation. 3.2.1 Sustainability reporting A commonly made complaint by frameworks: Strengths individuals responsible for reporting and weaknesses includes the burden of double The development and evolution reporting, and the arduous, time- of reporting frameworks has been intensive task of tailoring similar instrumental in improving the information to the individualised measurement of sustainability metrics of multiple standards(17). activities and impacts across an Specifically concerning OH&S, as array of sustainability themes. a general rule, frameworks have They have also helped drive the not fully evolved to recognise the professionalisation and standardisation trends and developments laid out of non-financial disclosure, and in Section 2.2.1. therefore facilitated comparability and benchmarking between companies.

17 Guide: How to do OH&S reporting well (cont.)

Table 1. Comparison of the key requirements of reporting frameworks and rating schemes 3 ­­­ Reporting requirements GRI DJSI CHRB SASB Guide: How to do OH&S reporting well reporting OH&S do to How Guide:

Performance assessment / measurement

OH&S targets

OH&S performance determines executive remuneration

Benchmarking requirement Metric or indicator specified Scope of metric / indicator: Direct employees Direct employee metric / indicator: Broken down by region / gender Scope of metric / indicator: Indirect employees / all workers Indirect employee metric / indicator broken down by region / gender

Governance

Board oversight

Stakeholder engagement (incl. workers) Supplier engagement Trade union agreements include OH&S Worker representation in OH&S committees Remediation and grievance mechanisms Policy position / commitment Specific policy commitment continuous improvement Policy commitment beyond direct employees Risk management Risk assessment: Opportunities and risks associated with climate change Risk assessment: Identification of high risk employees Risk assessment: Significant indirect economic impacts Risk assessment: Project level (new and existing) Risk response: Promotion of a ‘risk effective’ culture Risk response: Requirement for corrective action plans Risk response: Management systems (OHSAS 18001) OH&S training Number of employees trained per annum Beyond compliance training Health programmes/Initiatives Scope: Employee health Tracking employee health performance Scope: Community health

gri: Global Reporting Initiative, djsi: Dow Jones Sustainability Index, chrb: Corporate Human Rights Benchmark, sasb: Sustainability Accounting Standards Board

18 3.2.3 Key observations on reporting • Three of the four frameworks embedded in an organisation, 3 ­­­

frameworks: Trends and gaps analysed request information e.g. via the provision of training well reporting OH&S do to How Guide: Analysis* of the different reporting concerning how OH&S risks are to employees frameworks provides useful insights, managed, whether a company • GRI provides the most for example, in identifying common has a specified OH&S policy comprehensive reporting guidance themes concerning the information commitment and disclosures and indicators around OH&S. the standards require, and the key around specific health and wellness Its standards on whether trade differences which exist between the programmes in place union agreements include OH&S frameworks. • The disclosure of information on considerations, and whether a company’s governance of OH&S workers are included within OH&S • All the reporting frameworks is required by GRI and DJSI committees, are particularly require information which • There is a lesser focus by forward-thinking. demonstrates how a company frameworks on efforts by assesses and measures its OH&S organisations to engage different *Analysis conducted by Sancroft International. Data for reporting metrics taken from publicly performance (for example, through stakeholders around OH&S, or available sources only. Two industry specific quantitative indicators) how awareness about OH&S is SASB standards used: Mining and Metals and Pharmaceuticals

Table 2. In-depth analysis of reporting requirements relating to ‘Performance assessment and measurement’

Reporting requirements GRI DJSI CHRB SASB

Performance assessment / measurement OH&S targets OH&S performance determines executive remuneration Benchmarking requirement Metric or indicator specified Scope of metric / indicator: Direct employees Injury rate Occupational disease/illness rate Work related fatalities Absentee rate Lost day or time rate Near-miss rate Direct employee metric / indicator: broken down by region / gender Scope of metric / indicator: indirect employees / all workers Injury rate Occupational disease rate Work related fatalities Absentee rate Lost day or time rate Near miss rate Indirect employee metric / indicator broken down by region / gender gri: Global Reporting Initiative, djsi: Dow Jones Sustainability Index, chrb: Corporate Human Rights Benchmark, sasb: Sustainability Accounting Standards Board

19 Guide: How to do OH&S reporting well (cont.)

3 ­­­ The measurement and assessment of offered against performance indicators rates, near-miss and fatality rates. OH&S performance is a key element to be broken down geographically and The frameworks less explicitly address Guide: How to do OH&S reporting well reporting OH&S do to How Guide: of the reporting frameworks analysed. by gender. general wellness or workplace well- being measures. Each of the frameworks call for The most comprehensive indicators, demonstration of a company’s OH&S and therefore the most detailed Beyond metrics/indicators, there are performance via the disclosure of information requests, apply to an other types of disclosure which reflect quantitative information in line with organisation’s own employees. Every a company’s OH&S performance. specified metrics/indicators. The framework analysed does however These include for example, whether nature of these however, varies have indicators in place beyond the a company has in place OH&S targets, depending on the framework in scope of a company’s own employees, whether executive remuneration is question. The most commonly found encompassing for example, contract determined by OH&S performance and indicators include those which concern workers and/or suppliers. whether a company assesses its OH&S injury rate and work-related fatalities. performance against industry standards. More than half of the frameworks As well as indicators which pertain feature indicators for absentee rates, to a company’s occupational disease/ lost time/day rates and near-miss illness rate, most of the indicators rates. GRI is the sole framework address more traditional metrics of which calls for quantitative information OH&S performance, such as injury

20 3 ­­­

Table 3. In-depth analysis of reporting requirements relating to ‘Health programmes’ well reporting OH&S do to How Guide:

Reporting requirements GRI DJSI CHRB SASB

Health programmes / Initiatives Scope: Employee health Physical well-being/fitness Work-related stress management / mental well-being Nutrition Work-life balance and flexible working schemes Life insurance Health care assistance Parental leave (as broken down by gender) Childcare Disability assistance Retirement assistance / Elderly care Incentives and health management Global health issue Gender specific interventions Other benefits Tracking employee health performance Scope: Community health Global health issue e.g. AIDS Investment in infrastructure or services Indirect economic impact of business gri: Global Reporting Initiative, djsi: Dow Jones Sustainability Index, chrb: Corporate Human Rights Benchmark, sasb: Sustainability Accounting Standards Board

Each of the frameworks provide Typically these include efforts to programmes which offers non-work/ reporting guidance on the information confront a global health issue or work stress management measures, about specific health and wellness social need. facilities for physical fitness and programmes an organisation has flexible working schemes. in place. Within the scope of employee health programmes, GRI requires disclosures While the frameworks tend to require Most frameworks require disclosure on employee health support in the companies to disclose whether they on the interventions a company context of wider business benefits, have any health programmes in place, makes to improve the health of its such as the provision of life insurance, far fewer call upon companies to own employees. Although to a lesser healthcare assistance, parental leave measure participation, or track their extent, the presence of community and retirement provision. The DJSI on potential impact. health programmes is addressed by the other hand, directs questioning frameworks, including GRI and DJSI. towards health and wellness

21 Guide: How to do OH&S reporting well (cont.)

(18) 3 ­­­ 3.3 The future of OH&S practices . The CSHS frequently GRI 403: Occupational Health and Safety, to bring the standards up Guide: How to do OH&S reporting well reporting OH&S do to How Guide: elevates the need for consistent and performance metrics comparable sustainability performance to date and ensure their on-going As narrative around OH&S shifts, how reporting around OH&S(19). relevance. A working group was a company’s health performance is convened in 2017 with this objective, measured and assessed must similarly CHSH notes that to provide the most and comprises a range of thematic evolve. The way companies integrate value, performance metrics should be experts, representatives from health metrics into existing reporting presented numerically and graphically, international organisations and leading processes and frameworks represents as well as track progress over time (a businesses. Beyond a need to include a significant challenge going forwards, minimum of five years is suggested). standards which more explicitly focus as does the development in the first Metrics listed are divided into those on wellness, other key observations instance of appropriate metrics. described as ‘essential’ and those from the working group include the described as ‘optional’. need for indicators which facilitate The Centre for Safety and Health better understanding of worker Sustainability (CSHS) has published 3.3.1 An introduction to participation in health programmes, a best practice guide for sustainability wellness metrics engagement in training on health and reporting, which includes guidance The metrics provided by sustainability a more explicit value chain approach. around OH&S performance metrics. reporting frameworks are far more Recommendations are framed focused on traditional OH&S issues. In January 2016, the Vitality Institute in terms of the need to advance The Global Reporting Initiative is published a set of evidence-based the standardisation of reporting currently in the process of revising health metrics for companies to

ESSENTIAL: There are 5 minimum reporting requirements for OH&S performance metrics

1. Lost time injury and illness frequency rate, lost time injury and illness severity rate, number of fatalities (all employees/workers — 5 year period)

2. Lost time injury and illness frequency rate, lost time injury and illness severity rate, number of fatalities (all contractors — 5 year period)

3. % of owned or leased manufacturing, production, or warehousing facilities that have implemented an OH&S management system that meets nationally or internationally recognised standards or guidelines.

4. % of owned or leased manufacturing, production, or warehousing facilities that have had their OH&S management systems audited.

5. % of direct/first tier suppliers’ facilities that were audited for compliance with OH&S standards.

Source: CSHS

OPTIONAL performance metrics include:

1. OH&S targets: metrics that provide performance against continual improvement goals or targets (reduction of lost time injuries by X % over X years)

2. Third party manufacturing metrics for lost time injury and illness rates, the severity rate and the fatality rate

3. Safety culture indicators and behavioural safety observations

Source: CSHS

22 integrate into their sustainability Vitality produced two scorecards, one 3 ­­­ reporting(20). The publication of representing a list of approximately Guide: How to do OH&S reporting well reporting OH&S do to How Guide: the paper ‘Reporting on Health; a 10 high level indicators (below) and Roadmap for Investors, Companies another, more comprehensive, list of and Reporting Platforms’ is part 40 (to be found in the Appendix). The of a broader ambition that “by metrics for both can be understood 2020, workforce health metrics will in terms of three main sub-sections; be an integral indicator of overall governance; management and specific organisational performance within indicators to measure success. the broader corporate accountability Critically, the metrics are intended framework(21)”. The metrics to augment, as opposed to replace, identified were designed to facilitate existing reporting frameworks and the assessment of the reporting reporting practices by corporations. organisation’s employee health performance across a number of different categories. Their overarching aim however, was to “reflect what the company is doing to create an environment or culture that allows the workforce to adopt or maintain good health and well-being”.

23 Guide: How to do OH&S reporting well (cont.) 3 ­­­

Guide: How to do OH&S reporting well reporting OH&S do to How Guide: Core Scorecard: Figure 3. Vitality’s Core Scorecard.

Governance—Leadership and Culture

1 Has your company conducted a confidential survey, audit, or other assessment within the present reporting period that measures the degree to which the workplace culture and environment support health and well-being? Examples: employees are asked to rate the corporate culture in some way; employees are asked if they feel their manager supports them when they take time to go to the gym at lunch

2 Are health, well-being, chronic disease prevention, or health promotion topics mentioned in—the annual report, 10-K form or any other format reported to the board of directors at least once a year?

3 Is there a person responsible for employee health and well-being in your company?

Management—Programmes, Policies and Practices

4 Does your company have an annual budget or receive dedicated funding for personalised health promotion and disease prevention programmes? Examples: a dedicated budget in the department responsible for the implementation of the health and well-being programme (e.g. the human resources department); a central health and well-being budget allocated by senior executives on an annual basis

5 Does your company have a programme to address mental well-being, dealing with matters such as depression and stress management?

6 Does your company have an occupational safety and health (OSH) policy?

7 Does your company provide medical benefits for full-time workers, including recommended national preventive services (e.g. the Affordable Care Act in the United States) such as tobacco cessation, screenings, and vaccinations?

8 Does your company maintain a smoke-free workplace?

Evidence of Success—Health Risks and Health Outcomes

9 Has your company conducted a confidential survey, audit, or other assessment within the present reporting period that measures the health status of employees?

10 What is the per-employee average absenteeism due to sick leave for the reporting period (unplanned leave or sick days)?

Source: Vitality Institute

24 3 ­­­ Guide: How to do OH&S reporting well reporting OH&S do to How Guide:

25

Management 4

Views and voices: Analysis, experiences and reflections on the future from experts and practitioners

4.1 Observations 4.1.1 OH&S has been too narrow in identifying drivers of health in the workplace 4.1.2 Mental health has been particularly conspicuous in its absence 4.1.3 There is an economic case for programmes around health and wellness 4.1.4 Workplace health has been absent from the agenda of international organisations 4.1.5 Whilst some companies are driving innovative practice around employee health, others are awaiting external guidance 4.2 Challenges faced by organisations 4.2.1 Delineating the responsibility of business 4.2.2 SMEs and Health and Wellness programmes 4.2.3 The difficulty of developing cross-border health and wellness programmes 4.2.4 The difficulty of changing behaviours 4.2.5 Current reporting frameworks are inadequate 4.2.6 The difficulty of developing relevant, insightful wellness metrics 4.3 Best practice company characteristics

26 Views and voices: Analysis, experiences and reflections on the future from experts and practitioners

To bring the challenges and successes of OH&S reporting to life, we conducted a range 4 of confidential interviews. A conscious decision was made to engage representatives: practitioners and experts from future the on reflections and experiences Analysis, voices: and Views i. from a range of sectors and anxiety. For one interviewee, this 4.1.4 Workplace health has been industries, not simply those gap served as a reflection of society absent from the agenda of which have traditionally been more broadly and the care that citizens international organisations associated with OH&S. receive; the fact that, irrespective An expanded definition and of the country in question, health understanding of employee health ii. from corporations at different services tend to be focused on has not just historically been levels of maturity in terms physical health. The importance neglected by companies, but by of their OH&S practice and of mental health in the workplace international organisations and the reporting is being slowly recognised however; investor community as well. This with the example given of a recent was evidenced by an interviewee Individuals engaged included public acknowledgement by Canada’s observation that the ‘H’ of health employees from: Newmont, Anglo Minister of Finance. is notably absent from investor American, Heineken, Vitality and considerations and Environmental Lafarge Holcim. In spite of the ”Instead of digging deeper into Social Governance (ESG) criteria. diversity among interviewees, well-established issues in OH&S, a surprising degree of commonality we should start looking at issues “In a factory setting, investors is apparent in their views, detailed previously ignored” frequently ask about the safety below. of machinery being operated by 4.1.3 There is an economic case for individuals, but not the health of the 4.1 Observations programmes around health individuals operating the machinery” and wellness 4.1.1 OH&S has been too narrow There was broad consensus that a “No one is asking questions about in identifying drivers of health clear economic case for protecting human capital—largely because no in the workplace and promoting employee health one has suggested people to them Among interviewees there was a existed. The need to more widely [investment analysts] in the first general sense that OH&S had been publicise such evidence through place” well designed for the twentieth quantitative data was however, century, but that a shift towards advocated. Better facts and figures on 4.1.5 Whilst some companies are a broader understanding of health, the benefits in terms of productivity driving innovative practice and specifically, what drives employee gains, or costs avoided, was echoed around employee health, health, is needed. OH&S was seen by a number of interviewees. Where others are awaiting external as only partially addressing why known, particular case studies or guidance work days are lost through illness academic research were drawn Presently, businesses are driving or injury. In particular, greater probing upon. Regarding the former, the innovative practice. This is in contrast of what exactly an employer can clear business case for Anglo- to a situation whereby regulators are do to reduce the risk of its workers American’s AIDS programme in setting a standard to which companies contracting non-communicable southern Africa was cited, as was must comply. Some companies are diseases was consistently brought the findings of research by Vitality’s doing this purposefully, seeking to up by interviewees. Britain’s Healthiest Workplace demonstrate leadership by reporting initiative. Offering healthcare was on subjects in advance of mandated “People don’t lose limbs, also positioned as a competitive disclosure requirements. Others, they lose hearts and minds” advantage. It was considered, for however, stated that they were waiting example, a determinant factor in for guidance from an external body, “You can’t have a safe business workers choosing an employer in both particularly in terms of what could be without healthy people” developed and developing countries considered good practice, and also as well as positively impacting around the development of metrics. 4.1.2 Mental health has been organisational culture, leadership, One interviewee commented that particularly conspicuous engagement and productivity. they were searching for indicators, in its absence frameworks and actions to which A bias on the part of companies “You can’t disregard health and their company could contribute. Whilst in favour of physical health over safety from productivity. The two an absence of appropriate reporting mental health was noted, with fewer are intertwined” metrics was a common theme, companies reporting on stress and achieving a perfect set of metrics 27 Views and voices: Analysis, experiences and reflections on the future from experts and practitioners (cont.)

4 was not considered a priority. For to smaller businesses to invest in “Managers are responsible for a lot some, simply having metrics was employee health programmes. of the mental wellbeing of their Views and voices: Analysis, experiences and reflections on the future from experts and practitioners and experts from future the on reflections and experiences Analysis, voices: and Views considered valuable in acting as a employees; they need training in starting point for dialogue. 4.2.3 The difficulty of developing how to spot the different signs of cross-border health and stress” 4.2 Challenges faced by wellness programmes Developing health and wellness 4.2.5 Current reporting frameworks organisations programmes which are effective across are inadequate an entire business, encompassing, for It was unanimously felt that 4.2.1 Delineating the responsibility example, a global HQ and operating existing reporting frameworks of businesses companies which span developed do not adequately capture health The challenge of defining the scope countries and emerging market considerations beyond traditional of a company’s responsibility to invest contexts, was identified as a key OH&S concerns. For those metrics in the health and wellness of its challenge. A particular dimension of this currently in place, one interviewee employees, and the wider community, challenge is the creation of programmes challenged that metrics were poorly was an emergent theme. Whilst the which resonate and address needs adapted to their company’s situation, business benefit of such investment, at a local level, but equally align with and failed to properly reflect its even in a community-setting, was leading global health and wellness health performance. This is further understood, equally strong was the strategies. One interviewee reflected compounded by the fact that many perception that corporations are not that programmes which work well in health complaints develop over healthcare providers. Delineation of one country may not in another, even time, which shows the number of responsibility was further complicated if the two are geographically proximate. incidences of a particular illness in by what many considered to be a Differences in existing national health one year does not necessary reflect semantic challenge around wellness. care infrastructure, and cultural mores a company’s performance that same Wellness was not looked upon as a around particular illnesses were cited year. The burdensome and inefficient well-defined concept, but instead a as potential reasons why programmes process of data collection, and need to term which was interpreted differently cannot simply be replicated between recalculate existing data to respond to by different people. While for some, countries. specific metrics, or submit information wellness was simply about protection in multiple different ways to fulfil from non-communicable diseases, for 4.2.4 The difficulty of changing the individualised criteria of different others it was more expansive, covering behaviours reporting frameworks, was also not just the absence of disease but The challenge of changing human mentioned. physical and mental well-being. behaviour was highlighted, for example when promoting healthier “Every reporting body starts and ends “We do not want to be seen as a diets, reducing tobacco and alcohol with occupational health and safety, nanny employer” use, and minimising the spread of they don’t look broadly at what is diseases like HIV/AIDS. A comparison causing death in the workplace or 4.2.2 SMEs and health and between this challenge and the sorts how the workplace is causing death” wellness programmes of practices which have traditionally It was felt the message that befallen OH&S professionals, like 4.2.6 The difficulty of developing companies can and are making advocating for better safety standards, relevant, insightful wellness positive interventions around was drawn. There was a sense of the metrics employee health and wellness is need to better incentivise behavioural There is a recognised gap in metrics true at scale. On the other hand, change, with many believing their which collect useful information and there was concern the reality for organisation to be characterised generate accurate insights into the small and medium sized enterprises far more by a ‘stick’ versus ‘carrot’ health and wellness programmes (SMEs) was often one of insufficient approach. The gap between worker of companies. The challenge of resources to invest in health at a awareness and uptake of health developing such metrics however, is practical level, and a lack of means programmes versus their provision significant. Metrics would need to be to document their practice. The need was considered significant and, relevant across a range of contexts; for greater collaboration such as the positioned as reflective of the a single metric is unlikely to capture sharing of initiatives and knowledge challenge of encouraging shifts in the difference in company activities was advocated. Similarly, it was behaviour. The key role to be played in developed and developing country forwarded that more could be done in by line managers in facilitating contexts for example. Part of the terms of providing financial incentives behavioural shifts was highlighted. challenge additionally stems from

28 the complex nature of the subject, questions its raises around privacy 4.3 Best practice company 4 such that the most valuable insights and confidentiality. If this data was

characteristics practitioners and experts from future the on reflections and experiences Analysis, voices: and Views are likely to stem from qualitative aggregated to produce trends, it could Companies that report well on OH&S rather than quantitative information. lead to the discrimination of certain and wellness tend to be proactive This in turn impacts the logistics of population sub-sets. and innovative in their approach. The data collection, the integrity of the below is intended as a rough guide data itself and ease of analysis. The on other characteristics which define implementation of measures around companies that are successful in their mental health was noted as particularly OH&S practice and reporting. problematic because of the sensitive

Engagement Successful and strategic interventions around the health and wellness of employees tend to by executive be those which have received buy-in from executive leadership. Progressive companies tend leadership to be united by the value which senior management gives to such programmes. In particular, an understanding, on the part of the C-Suite, that investing in the health of employees isn’t about mitigating costs in the short term, but about improving productivity, retention and morale and hence the company’s bottom line in the long run.

The need for Good health and wellness strategies view employee health holistically, where health issues an integrated associated with lifestyle, and those which arise from on the job hazards and risks, are not approach viewed dichotomously. Companies are increasingly recognising for example that taking measures to supress dust in the workplace are undermined if employees smoke heavily. Similarly, there is growing acknowledgement that safety and health should be integrated, with an understanding that it is not possible to have a safe business without healthy employees—from a physical, mental and social perspective.

Emphasis should Ability to change patterns of behaviour often determines the success of workplace be on creating the health and wellness strategies. Increasingly, companies are looking to create enabling right environment environments and instigate collective interventions. This shift away from interventions at the level of the individual has been described as the adoption of more of a ‘population based prevention and public health’ lens. Building a movement or a culture, as opposed to offering a programme, is often both more effective and results in longer lasting effects.

Capacity building One longstanding concern by companies at a more advanced stage in their employee is key health and well-being approach has been how to ensure that programmes go beyond the ’worried well’ —employees who are already healthier and more motivated—to reach those who truly require support. Capacity building, alongside education, is key in addressing this. It can also play a critical role in addressing a number of the challenges around supporting the mental health of employees. This particularly concerns the training of line managers; so that they are able to identify symptoms of stress among employees, and are equipped to act on any concerns. Where employees have poor relationships with middle managers, absenteeism rates are higher.

Metrics can be a The value of metrics is increased when they are analysed at a more granular level. For useful guide, but example, change in a measure such as absentee rate from year to year is useful in helping they should be to identify aggregate trends. Leading companies tend to focus in on the drivers behind interrogated these fluctuations, and seek to address these. It is only by seeking to understand individual organisational needs that strategic interventions can be made.

Health and wellness Effective health and wellness programmes must translate across borders. Leading programmes which companies tend to have a global health strategy. This includes minimum group standards have cross-border and values around particular aspects of OH&S—the ‘must dos’—and then depending on relevance geographical location, a series of tailored ‘should dos’. Companies which proactively and systematically seek to assess the maturity of the markets in which they operate have more success when designing health programmes

29 5

Case studies: Best practices in OH&S and risk management reporting—and how to get the most from them

5.1 Integrating health and wellness into an overarching corporate strategy: UNILEVER 5.2 Measuring activities and progress against specified targets: JOHNSON & JOHNSON 5.3 Collaborating with multiple stakeholders: NOVO NORDISK

30 Case studies: Best practices in OH&S and risk management reporting – and how to get the most from them

Alongside the interviews conducted, desk-based research and analysis of publicly 5 available information was undertaken to inform the identification of best practice. them from most the get to how – and reporting management risk and OH&S in practices Best studies: Case

5.1 Integrating health • Unilever’s health and well-being 5.3 Collaborating with programme is integrated across and wellness into an different departments, including multiple stakeholders: overarching corporate HR, Safety and Supply Chain. strategy: • Health and well-being is viewed NOVO NORDISK as a priority area by Senior Management. The global well- • Novo Nordisk is one of three UNILEVER being programme is overseen global partners, together with by a global steering committee. UCL and the Steno Diabetes • Unilever’s health and well-being This comprises three Unilever Centre, who work alongside local commitment informs part of Leadership Executives including partners as part of the ‘Cities the company’s wider corporate the company’s Chief HR Officer. Changing Diabetes’ programme. strategy. Protecting and promoting Local partners include city mayors, the health of its own employees 5.2 Measuring activities ministries and city administrations, is tied in with achieving a core aim local academia, diabetes of the Unilever Sustainable Living and progress against associations, health insurances, Plan: to improve the health and specified targets: local community centres and well-being of a billion people around business corporations. the globe. JOHNSON & JOHNSON • Cities Changing Diabetes is • Alongside its overall commitment described as “a first of its to sustainability, the narrative of • Johnson & Johnson has created kind partnership platform for health and well-being is aligned cross-disciplinary, cross-sector with Unilever’s corporate history a new Health Vision. According to the company, this “expands the collaboration in response to the and values. Reference is made to dramatic rise in urban diabetes the emphasis the founder, Lord way [J&J has] thought about health and seeks new ways to make across the world’. The programme Lever, placed upon employee health. is specifically aimed at halting the • A cornerstone of Unilever’s everyone, everywhere healthier” • As part of its new Vision, Johnson rise of type 2 diabetes in cities employee well-being initiative with a particular focus on vulnerable is its flagship programme: & Johnson has developed a series of goals(22). These align with the communities. The partnership Lamplighter. Lamplighter offers has a dual objective; to put urban a holistic vision of wellness; business’ overarching Citizenship and Sustainability 2020 Goals. diabetes at the top of the global encompassing physical, mental, healthcare agenda, and at the top purposeful and emotional well- The goals have a threefold focus; People, Places and Practices. The of the agenda for urban planners being. The programme serves as and those responsible for shaping a clear framework for interventions latter is specifically concerned with the creation of a culture of health cities for the future. at the level of the business • Novo Nordisk seeks to contribute and the individual. It provides a and well-being. • One of the goals included under not simply by way of its expertise standardised toolkit which can be in developing new medicines, but applied across different countries, Practices is to “Empower and engage the Johnson & Johnson also in helping to identify some of permitting a degree of flexibility to the social and cultural factors which accommodate cultural differences. family of employees to become the healthiest workforce”. make individuals more vulnerable • Unilever measures standardised to diabetes in an urban setting. health metrics data to assess • To monitor progress against this goal, J&J has the following metric • In this way Novo Nordisk aligns where health risks may occur with the programme’s three with employees. This includes in place: “Empower and engage at least 100,000 employees toward a interconnected elements; (1) lifestyle factors (smoking, alcohol mapping diabetes in a number consumption, fruit and vegetable “personal best” in health and well- being via the principles of Energy of ‘study’ cities and producing intake, exercise levels, perceived research; (2) sharing results stress levels) and physiological/ for Performance®, innovative digital health tools, and advancing from the ‘study’ cities to biochemical measurements drive awareness and action (glucose, cholesterol, blood a culture of healthy eating and physical activity”. worldwide; (3) working to scale pressure, BMI). It tracks the impact up interventions to tackle the issue. of its Lamplighter programme in reducing health risks over time. 31 Case studies: Best practices in OH&S and risk management reporting – and how to get the most from them (cont.) 5 Case studies: Best practices in OH&S and risk management reporting – and how to get the most from them from most the get to how – and reporting management risk and OH&S in practices Best studies: Case

32 Narrative— Identification of material issues The basics: A compelling narrative which: Description of materiality process:

CHECKLIST • Brings together policies and • Internal and external stakeholder programmes and shows how engagement they intersect with a company’s • Competitor analysis sustainability strategy, itself aligned with the company’s overall business Descriptive information about the objectives reporting organisation • Frames an overarching commitment to sustainability/corporate • Revenue, geographical footprint, Reporting well responsibility with reference to a direct employees on OH&S: company’s history and values • Description of management KEY ELEMENTS approaches, governance frameworks etc.

• Scope of commitment is clearly KEY QUESTION 1. identified (i.e. direct employees/

OH&S contractors etc.) Has the company made • Information on how commitment COMMITMENT public its commitment is disseminated throughout to OH&S? company

• Structure of oversight 2. throughout organisation KEY QUESTION (e.g. across different functions) EMBEDDING • Information on day-to-day responsibility for OH&S OH&S How is OH&S embedded into the company? • Indication of top-level accountability for OH&S • Information on stakeholder engagement

KEY QUESTION • Explanation of what OH&S risks 3. are most relevant to a company Determining How does the company (its operations and supply chains) OH&S FOCUS prioritise its • Information on criteria behind OH&S interventions? prioritisation of OH&S issues • Recognition that priority issues may change over time

• Description of OH&S 4. KEY QUESTION programmes in place OH&S • Case Study examples What does the company ACTION • What action was taken actually do around OH&S? • Why it was necessary • Intended/actual outcome

• Disclosure of a company’s 5. KEY QUESTION approach to tracking: Tracking OH&S • Why it tracks How does the company • How it tracks Performance monitor its • Challenges encountered OH&S performance? when tracking • Listing of performance metrics

33 6

34 Conclusion 6

Sustainability reporting is now common practice amongst the world’s largest Conclusion multinational corporations, and is undertaken more and more by smaller organisations. Factors behind this increased prevalence include pressure for increased corporate transparency and disclosure from multiple stakeholders. Greater understanding of the business benefits which sustainability reporting bestows has additionally played a role.

Failure to get OH&S right has frameworks request information on Evolving OH&S reporting that captures significant impacts, both in terms any specific health programmes and the health performance of companies of cost to human life but also in initiatives in place, though the nature in this broader sense, represents a terms of a company’s bottom line. of the information required varies. significant challenge. This stems from OH&S programmes and strategies Fewer frameworks are concerned with the complex nature of the issue at are therefore often included in disclosure of a company’s governance hand, and the difficulty of formulating sustainability reports. An evolution procedure for OH&S, or evidence metrics which accurately capture in the narrative surrounding OH&S, concerning how awareness of OH&S the interventions that companies are however, is implicating expectations is embedded into an organisation. making, but do not raise concerns concerning both the nature of around privacy or confidentiality. interventions and disclosures made In the main, reporting guidelines have A number of the challenges have by businesses. A case is being not kept pace with developments in a practical dimension, for example, made to widen the scope of OH&S thinking around OH&S and continue how international companies with in order to fully understand and act to be preoccupied with what are a presence in emerging markets can against drivers of poor health in the considered more ‘traditional’ OH&S design, and implement, effective health workplace, rather than continuing metrics. Consequently, resources from and wellness programmes. Making to emphasise those issues elevated the CSHS and Vitality Institute are successful interventions around health through a traditional OH&S lens. A positioned as a useful starting point to is also inherently challenging because growing body of research attests to help formulate metrics which capture a it tends to require behavioural change. the economic case for interventions company’s wider health performance— around employee health. including for example, the notion of Despite such challenges, there are well-being. numerous examples of innovative This paper has sought to serve as a practice. For example, Unilever serves starting point; providing guidance to Interviews with corporations as a good example of a company those responsible for reporting on provide insight into how to improve which has fully integrated health and OH&S. It further includes insight on reporting on health. Refining of wellness into its sustainability strategy how to evolve reporting and practice the characteristics of innovative and the business’ overarching goals to align with the evolution in narrative organisations around OH&S practice and objectives. Johnson & Johnson, around OH&S. and reporting revealed the importance positively illustrates how to measure of an engaged senior management activities and progress against specific A key element of the practical team, creating a ‘health culture’ employee health related targets, and toolkit is a guide to the foundational through development of an enabling both Novo Nordisk and Vitality give elements of good reporting, alongside environment, emphasis on education, insight into how to forge successful a comparative analysis of several and the critical analysis of metrics. Key collaborations and partnerships. reporting frameworks. The latter observations from participants included helps show the sort of information that OH&S covers only marginally Reporting that integrates OH&S companies should be disclosing. the reasons for which work days alongside wellness is a trend which Reporting frameworks are valuable are lost through illness or injury, and is set to continue. This is especially in promoting the standardisation and that despite its significant impact on important as global reporting professionalisation of disclosures, as absenteeism rates and productivity, frameworks launch their revised well as anticipating trends and setting factors like mental health are largely metrics, and the body of research the agenda on a particular sustainability neglected. It is not just corporations grows, demonstrating the material issue. Key insights from the analysis that are complicit in this neglect, benefit of safeguarding employee include the fact that each of the but international organisations and health holistically. The real challenge frameworks calls for demonstration investors too. The absence of an H however will be ensuring this trend of a company’s OH&S performance (for health) in ESG considerations is actually translates into better employee via the disclosure of quantitative here particularly telling. health in the workplace. information in line with specified metrics/indicators. Similarly, most 35 7

36 Appendix

1. A guide to reporting—and managing—OH&S across borders 7 Appendix Reporting—and managing —OH&S across borders

The field of OH&S and wellness, Corporate audiences Local audiences like many aspects of sustainability performance, balances the global and local. This can present special • Material risks and • Key OH&S issues in the challenges for multinational opportunities related to OH&S country, regional or operating organisations seeking to demonstrate across the whole business unit context their approach in a sustainability report. Reporting, typically, is a global- level activity, and attempts to show • Overarching management • Specific operating practices an overall corporate response to the approach to ensuring OH&S and required procedures in risks and opportunities the business risks and opportunities are common practice locally faces. On the other hand, the practice understood and responded of OH&S on the ground involves the to in practice hearts and minds of individual people and their local operating environment. • Case studies and examples • Global context that of good practice and lessons demonstrates the company’s For large multinational enterprises, learned, to illustrate the global overall commitment to OH&S, it is not possible to demonstrate the approach and share practices its minimum standards or specific OH&S reality in all locations in expectations that apply the context of a global report. On the everywhere other hand, local employees will likely not look to a corporate sustainability report to comprehend the OH&S • Relevant, meaningful • Relevant, meaningful context in their day-to-day roles. In fact, performance indicators, performance indicators, companies may not implement their both forward- and backward- both forward- and backward- OH&S commitments in the same way looking looking in all locations. Therefore, reaching different audiences requires a balanced approach tailored to their needs:

37 Appendix (cont.) 7 Appendix 2. Vitality—Comprehensive Scorecard Framework

s s e 33% 40% c

c Job Satisfaction Leadership

u S & Turnover G

o f v o e e r c n

n a

e n d c i 34% e v Health Status E

40%

Corporate

Climate

34%

Assessment

of Health Risk 20%

Community

Relations

10%

Physical

30%

Environment

Health programmes,

policies, practices,

population health

30%

Strategic

30% Communication

Corporate

Capacity

M a n a g e m e n t

Source: Vitality Institute

38 7 Governance Leadership • Does your company’s mission statement or business objectives include Appendix (33%) (40%) references to improving or maintaining employee health other than occupational safety and health? • Does your company support workforce health and well-being at all levels of leadership? (i.e., executive, middle-management, and front-line leaders are all up to date, are informed, and actively support health and well-being at the workplace)? • Are health, well-being, prevention, or wellness topics mentioned in the annual report, mentioned in Form 10-K, or reported to the board of directors in any other way at least once a year? • Is there a person responsible for employee health and well-being in your company? • Does the company have a health and well-being “champion” network or committee?

“Corporate Climate” • Has your company conducted a confidential survey, audit, or other or “Corporate assessment that measures how well-supported employees feel at work Support for Health” in their efforts to be/stay healthy and well? (40%) • If yes, was the survey completed by a representative sample of the employees, i.e., did more than 50% of employees complete the survey or was the sample that completed the survey a sufficiently large, randomly selected group of employees to allow for conclusions to be made about the whole group? • If yes, what percentage of the respondents provided top results in terms of their perceptions of support for their health and well-being (top results are indicated by 4-5 on a 5-point scale, 7-10 on a 10-point scale, or “very good” or “excellent”)? • Does your company have a process in place to assess issues and care gaps relative to health literacy, health disparities, Culturally and Linguistically Appropriate Services (CLAS) standards, and cultural competence, including work with health benefits vendors to determine how best to address such issues and topics?

Community • Does your board of directors regularly discuss the shared value (i.e., the Relations (20%) resulting benefits that accrue to both the community and the company) created by actively engaging in community health with other community stakeholders? • Does your company partner with community, government, and/or other stakeholders to improve community health? • Does your company engage in strategic philanthropy programmes, e.g., through a corporate foundation? • Does your company extend its corporate health strategy to spouses, dependents, and family networks? • Does your company fund local health promotion activities, provide in-kind services for health initiatives, or otherwise play an active role in supporting local community health efforts?

39 Appendix (cont.) 7 Appendix Management Corporate Capacity • Does your company have an annual budget or receive dedicated funds (33%) and Voice of the for health and well-being initiatives? Employee (30%) • Does your company have an active health promotion/wellness committee that is chaired by a senior leader? • Are organised labour/unions represented on committees that provide input and guidance into the health and well-being programme? • Does your company proactively ask employees about their interests in health and well-being services and resources? • How many full-time employees have health and well-being as their primary responsibility, and what is the total number of employees at your company?

Strategic • Does your company have a branded, planned, strategic approach to promoting Communications and marketing health and well-being programmes that is communicated in (30%) a regular, frequent, and consistent manner to all employees? • Does your company tailor some health and well-being programmes, educational materials, and communications to the languages, literacy levels, cultural backgrounds, ages, readiness to change, and other demographics of various segments of the workforce? • Does your company highlight examples of employees role modelling appropriate health behaviours or employee health-related “success stories” in the marketing and communication materials for the health and well-being programme? • Does your company evaluate the impact of the communications plan?

Health Programmes, • Does your company analyse population demographics, cultural or language Policies, Practices, preferences, or other relevant profiles (e.g., age, gender, disability, health and Population care costs, medical care management needs) to segment the population into Health (30%) subpopulations to apply targeted health improvement tactics, resources, and services? • Does your company have programmes, policies, or practices in the following areas? (Asterisks denote mandatory areas that need to be completed to calculate a score) o Occupational safety and health* o Provision of medical benefits for full-time workers, including recommended national preventive services such as screenings guidelines, vaccinations, etc. (e.g., as per the Affordable Care Act in the United States)* o Smoke-free workplace* o Incentives (including financial) for healthy lifestyle programme participation o Physical activity/exercise o Nutrition/diet/healthful eating habits (e.g., access to healthy foods at the workplace) o Reducing alcohol consumption o Tobacco cessation o Mental well-being (e.g., stress management, resiliency programmes, depression) o Employee Assistance Programme (EAP) access for counselling and intervention for those already at high risk (e.g., stress, depression) o Sleep management o Health coaching o Family-friendly policies, e.g., flexible work schedules or working remotely o Access to healthy office design components based on special needs, e.g., sit-stand desks in case of back pain o Making workplace health and well-being programmes available for family members and other dependents

40 7 Physical • Does your company meet regulatory requirements for worker occupational Appendix Environment (10%) safety and health? • Does your company have an active management plan in place to monitor and evaluate any safety hazards or reports of workplace injury? • Does your company provide opportunities for employees to be supported in or engage in physical activity, e.g., regular chances to stand up and stretch, walking routes on campus or immediate environment, bicycle racks/storage, locker/shower facilities, staircases that are clean/well-lit/properly maintained/ easy to access? • Does your company provide communal spaces where employees can eat, relax, interact with co-workers, or hold private conversations? • Does your company provide opportunities for healthy eating, e.g., corporate cafeteria services, access to refrigerator and safe food storage for employees, healthy food options in vending machines?

Evidence of Assessment of • Has your company conducted an assessment of the health and well-being of its Success (33%) Health Risks (34%) employees, such as a health risk assessment (HRA) survey or biometrics screening? • Does your company offer incentives (financial or other) for employees to complete the health risk assessment survey or biometric screening? • If the answer to the HRA question is “yes,” please... indicate which of the following is included in the health assessment: o Physical activity/exercise o Nutrition/diet/healthy eating habits o Alcohol consumption o Body mass index (height and weight) or waist circumference o Biometric screening, e.g., blood pressure, blood glucose, blood lipids o Mental well-being, e.g., depression, resilience, stress o Tobacco use o Sleep o Medication adherence

Health Status (33%) • Has your company conducted an assessment of the self-reported general health status of its employees using a confidential survey or assessment tool? • If yes, was the survey completed by a representative sample of the employees? That is, did more than 50% of employees complete the survey or was the sample that completed the survey a sufficiently large, randomly selected group to allow for conclusions to be made about the whole group? • If yes, what percentage of the respondents provided top results in terms of their own health status (top results are indicated by 4–5 on a 5-point scale, 7–10 on a 10-point scale, or “very good” or “excellent”)?

Job Satisfaction • Has your company conducted a confidential survey within the reporting and Turnover (33%) period that measures the job satisfaction of employees? • If yes, was the survey completed by a representative sample of the employees? That is, did more than 50% of employees complete the survey or was the sample that completed the survey a sufficiently large, randomly selected group to allow for conclusions to be made about the whole group? • If yes, what percentage of the respondents provided top results in terms of their job satisfaction (top results are indicated by 4–5 on a 5-point scale, 7–10 on a 10-point scale, or “very good” or “excellent”)? • What was the voluntary staff turnover for the reporting period and what is the industry average for voluntary turnover? • What is the average per-employee absenteeism due to sick leave (unplanned leave or sick days) for the reporting period?

41 8

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44 8 References

45 London|Washington D.C.

Commissioned by the