Abstract
This study compares the disclosure practices of occupational safety and health (OSH) in corporate social responsibility (CSR) reports between listed companies in Japan and Taiwan. Using publicly available CSR reports from 2020, we analyzed OSH disclosures from 441 Japanese companies and 150 Taiwanese companies. In Taiwan, where CSR disclosure is mandatory, the reports were more comprehensive and closely aligned with Global Reporting Initiative standards. In contrast, Japan's voluntary approach led to greater variability in reporting, with a lower overall OSH disclosure rate but a relatively higher emphasis on mental health measures. After adjusting for the industry and company size, the odds of Taiwanese companies disclosing OSH information were 3.45 times higher than Japanese companies. This cross-country comparison highlights the importance of regulatory frameworks on the quality and consistency of OSH disclosures, as seen in Taiwanese companies. Japanese companies could improve transparency in materiality disclosures, while Taiwanese companies might benefit from adopting Japan's focus on mental health and occupational health awards. This comparison offers valuable insights into the role of regulations in shaping CSR practices and provides guidance for future policy development in both countries and others aiming to enhance corporate transparency in OSH.