厚生労働科学研究費補助金（労働安全衛生総合研究事業）
分担研究報告書
労働災害防止対策の推進とESG投資の活用に資する調査研究

CSR関連報告書から見たESG活動と産業保健活動の実態（日本および台湾での調査）
研究協力者

Ro-Ting Lin

Department of Occupational Safety and Health,College of Public Health, China Medical University
研究代表者 永田 智久 産業医科大学産業生態科学研究所 産業保健経営学准教授
研究分担者 永田 昌子 産業医科大学産業生態科学研究所 産業保健経営学学内講師
研究分担者 森晃爾 産業医科大学産業生態科学研究所 産業保健経営学教授
研究要旨：
2020年度は、日本の東証一部上場企業を対象に、2020年度発行のCSR関連報告書の発行割合や記載内容を調査し、ESG活動や産業保健活動に関する捉え方や実態を明らかにした。2021年度は、日本と同様の手法を用いて、台湾の上場企業150社でも同様の調査を実施することを目的とした。
TWSE（台湾証券取引所）およびTPEx（タイペイエクスチェンジ）に上場している
企業150社を対象とした。ウェブサイトに掲載されている報告書の発行割合や内容を調査した。CSR関連報告書は「CSR報告書」「社会・環境報告書」「サステナビリティレ
ポート」「その他非財務情報の記載があるもの」を対象とし、それぞれ総ページ数が6
ページ以上のものを報告書として取り扱った。ウェブサイトに直接記載されている内容は対象から除外し、PDF形式で掲載されているものを発行ありとした。
150社のうち、95社(63%)が製造業であった。87%の報告書がCSR関連報告書という名称であった。労働安全衛生の記述は143社(95%)に認めた。91%の企業がマテリアリ
ティに労働安全衛生を記載していた。64%の企業が労働安全衛生を目標として記述していたが、この中で78%が労働安全のみの記述であり、22%が労働安全と労働衛生との両方を目標として記述していた。労働安全衛生マネジメントシステムの記述（89社、59%）、安全衛生に関する委員会の記述(118社、79%)であったのに対して、メンタルヘ
ルスの記述は56社(37%)であった。
台湾の上場企業では、労働安全衛生に関して記述している企業が多かった。一方で、メンタルヘルスに関する記述は少なかった。台湾ではリーマンショック以降、theFinancial Supervisory Commission of Taiwan required Taiwan Stock Exchange(TWSE) and Taipei Exchange (TPEx)がCSR関連報告書の発行を義務付けている。記載内容もGRIに準拠するように求められており、それが徹底されていることが、高い記載率であったことの背景であると考えられる。

67

詳細な報告は後述の報告書「Survey ofは対象から除外し、PDF形式で掲載されCorporate Social Responsibility (CSR)ているものを発行ありとした。

Related Reports in Taiwan」を参照のこ

Ｃ．結果
150社のうち、95社(63%)が製造業であ

と。
Ａ．目的

った。87%の報告書がCSR関連報告書と企業の社会的責任の取り組みを内外にいう名称であった。労働安全衛生の記述

公表する手段として、CSR関連報告書がは143社(95%)に認めた。91%の企業がマ用いられている。報告書の発行割合や内テリアリティに労働安全衛生を記載して容を調査することで、ESG活動や産業保いた。64%の企業が労働安全衛生を目標

健に関する捉え方の実態を調査できるととして記述していたが、この中で78%が考え着目した。2020年度は、日本の東証

労働安全のみの記述であり、22%が労働一部上場企業を対象に、2020年度発行の安全と労働衛生との両方を目標として記CSR関連報告書の発行割合や記載内容を述していた。労働安全衛生マネジメント

調査し、ESG活動や産業保健活動に関すシステムの記述（89社、59%）、安全衛生

る捉え方や実態を明らかにした。2021年度

に関する委員会の記述(118社、79%)であは、日本と同様の手法を用いて、台湾の上ったのに対して、メンタルヘルスの記述

場企業150社でも同様の調査を実施するこは56社(37%)であった。

とを目的とした。

Ｄ．考察

Ｂ．方法

および

Ｅ．結論

台湾の上場企業では、労働安全衛生に

対 象 ： TWSE （ 台 湾 証 券 取 引 所 ） and

関して記述している企業が多かった。一

TPEx （ タ イ ペ イ エ ク ス チ ェ ン ジ ） listed方で、メンタルヘルスに関する記述は少companies

なかった。台湾ではリーマンショック以

ウェブサイトに掲載されている報告書の降 、 the発行割合や内容を調査した。CSR関連報

Commission of Taiwan required Taiwan

告書は「CSR報告書」「社会・環境報告書」

Stock Exchange (TWSE) and Taipei「サステナビリティレポート」「その他非

Exchange (TPEx)がCSR関連報告書の発

財務情報の記載があるもの」、統合報告書

行を義務付けている。記載内容もGRIに

は「統合報告書」「アニュアルレポート」「その準拠するように求められており、それが他財務情報・非財務情報共に記載されてい徹底されていることが、高い記載率であるもの」を対象とし、それぞれ総ページ数が6ったことの背景であると考えられる。

ページ以上のものを報告書として取り扱った。
ウェブサイトに直接記載されている内容

68

Financial

Supervisory

Ｆ．健康危険情報なし
G．研究発表なし
H．知的財産権の出願・登録状況なし
I．引用・参考文献
なし

69

Final Report

Survey of Corporate Social Responsibility (CSR)
Related Reports in Taiwan

Ro-Ting Lin, PhD
Department of Occupational Safety and Health,College of Public Health, China Medical University

Taichung, Taiwan

4 December 2021

70

Table of Contents
1. Objective and specific aims ....................................................................................................1
2. Relevant regulations in Taiwan ............................................................................................1
3. Methods .........................................................................................................................................2
3.1.

Data source and scope of companies.............................................................................2

3.2.

Sampling strategy ..................................................................................................................2

3.3.

Report investigation processes and quality controls .............................................3

3.4.

Study period .............................................................................................................................4

3.5.

Disputable cases and solutions ........................................................................................4

4. Results and Discussions ..........................................................................................................4
5. Conclusions...................................................................................................................................8
6. References .....................................................................................................................................8
Appendix: Disputed cases and solutions ............................................................................... 11I
71

Survey of Corporate Social Responsibility (CSR) Related Reports in Taiwan
1. Objective and specific aims
The objective of this project was to survey Corporate Social Responsibility (CSR) related reportsor reports that disclose corporate social activities (CSR reports, hereinafter) in Taiwan. Specificaims of this project include: Specific aim 1: Collect information about occupational safety and health activities from themost recent CSR reports (i.e., the year 2020).
 Specific aim 2: Establish a database for specific aim 1.
 Specific aim 3: Produce a final report based on the collected information.

2. Relevant regulations in Taiwan
In light of the 2008 financial crisis, the Financial Supervisory Commission of Taiwan required
Taiwan Stock Exchange (TWSE) and Taipei Exchange (TPEx) listed companies to state thecompany's performance of social responsibilities. The Financial Supervisory Commission of
Taiwan issued the amendment of Article 31 of Regulations Governing Information to be
Published in Public Offering and Issuance Prospectuses on 25 December 2008.1,2 To assist
companies fulfilling the requirement, TWSE and TPEx announced Corporate Social
Responsibility Best Practice Principles for TWSE/GTSM Listed Companies on 6 February 2010.3
At the end of 2014, TWSE and TPEx announced Rules Governing the Preparation and Filing ofCorporate Social Responsibility Reports on 26 November 2014 and 4 December 2014,
respectively.4,5 These Rules required that companies prepare their CSR reports following the
Global Reporting Initiative (GRI) Standards and Sector Disclosures issued by the GRI as well asother applicable rules according to its sector features. The most recent amendments of theabove Principles and Rules are summarized in Table 1. Companies should prepare and file a
corporate social responsibility report if they fulfill the following criteria listed in Table 2.
Table 1. Regulations on corporate social responsibility reports
Regulation

Authority

Date

Linkage

Corporate Social Responsibility Best

Taiwan Stock Exchange13

http://www.selaw.com.tw

Practice Principles for TWSE/GTSM

Corporation and Taipei

February/LawArticle.aspx?LawID=

Listed Companies

Exchange

2020

G0100284

Rules Governing the Preparation andTaiwan Stock Exchange

2 January

http://www.selaw.com.tw

Filing of Corporate Social Responsibility

Corporation

2020/LawArticle.aspx?LawID=

Reports by TWSE Listed Companies
Rules Governing the Preparation and

G0100517
Taipei Exchange

Filing of Corporate Social Responsibility
Reports by TPEx Listed Companies

2 January

http://www.selaw.com.tw

2020/LawContent.aspx?LawID=
G0101624

1
72

Table 2. Criteria for companies that are subject to prepare and file a corporate social
responsibility report
TWSE listed companies6
1.

At the end of the most recent fiscal year, the company falls into the food industry, chemical industry andfinancial and insurance industry prescribed in the Taiwan Stock Exchange Corporation Key Points forClassifying and Adjusting Categories of Industries of Listed Companies.

2.

The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities andExchange Act indicates that no less than 50% of the company's revenue is derived from food andbeverage.

3.

The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities andExchange Act indicates that the company's capital stock has achieved no less than NT$5 billion.

TPEx listed companies7
1.

At the end of the most recent fiscal year, the company falls into the food industry, chemical industry, or
financial industry prescribed in the Taipei Exchange Directions for Classifying and Adjusting the Industry
Categories of TPEx Listed Companies.

2.

The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities andExchange Act indicates that no less than 50 percent of the company's total operating revenue isderived from food and beverage.

3.

The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities andExchange Act indicates that the company's capital stock is not less than NT$5 billion.

3. Methods
3.1. Data source and scope of companies
TWSE and TPEx listed companies are subject to state the company's performance of social
responsibilities since 2010.8,9 The Market Observation Post System (MOPS) website
consolidated CSR reports of TWSE and TPEx listed companies.10 We obtained the company lists
and CSR reports from the MOPS website.10
3.2. Sampling strategy
The target sample size was 150, estimated based on the publication date of 2019 CSR reports
and lengthen of the study period.a We conducted a stratified random sampling design with two
sampling strata. We defined the first strata by market, i.e., TWSE listed companies and TPEx
listed companies. Next, we followed MOPS’s classification of industries to define the second
strata by industry sector in each market, i.e., 27 categories for TWSE listed companies and 20
categories for TPEx listed companies, respectively. A total of 47 categories were generated.

As of 31 March 2021, a total of 525 companies uploaded 2019 CSR reports to the MOPS website. Among them,
394 were published before 18 September 2020 (Friday in the third week of September). We expected a 10%
increase in the number of companies that published 2020 CSR reports, i.e., 394 + 394 × 10% ≅ 434. Therefore,
we decided the sampling rate of one-third (i.e., 434⁄3 ≅ 145), plus 1% of total reports (i.e., 525 × 1% ≅ 5).
Thus, the final sample size was 145 + 5 = 150.
a273

To estimate the sampling rate, we treated the target sample size (i.e., 150 companies) as thenumerator and the total number of 2019 CSR reports released by 30 June 2020 (i.e., 528
companies) as the denominator. Thus, the sampling rate for each category was 28% (=150/528).
We multiplied the number of companies in each category by 28% and rounded it to an integer.
For example, there were six companies in one of the 47 categories. Six multiplied by 28% is 1.68,
which can be rounded off to 2. We, therefore, sampled two companies from this category. For
categories with ≤ 4 companies, we randomly sampled one company. For categories without anavailable or insufficient number of reports no later than 10 August 2021, we randomly sampledcompanies from all the rest unselected companies on 11 August 2021. We followed the Standard
Industry Codes of Taiwan, 11th revision, to classify each category into ten industry sectors.11
3.3. Report investigation processes and quality controls
We translated the protocols and database file (i.e., EXCEL template) from English into Chinese.
As a pilot study, one investigator (#1) randomly sampled two companies and followed thetranslated protocols to enter the database. The entered data were reviewed by a seniorinvestigator (#2) to ensure the translated protocol could be understood and implemented. The
wordings of protocols and the database were rephrased based on the discussion and agreement
between investigators #1 and #2. Next, we recruited three investigators (#3, #4, and #5) andgave them training on the use of protocols and how to input data into the database.
Each sampled CSR report was reviewed independently by two investigators (i.e., #3 & #4, #3 &#5, or #4 & #5). Once completing the first 18 reports (18/150=12%; first batch), these three
investigators reviewed the consistency and discrepancy, discussed the potential causes of adiscrepancy, and concluded the final answers based on a consensus among all three
investigators (#3, #4, and #5). If disputes remained existing, senior investigators (#1 and #2)
reviewed and resolved the arguments through discussions with three investigators (#3, #4, and#5) until a consensus was reached. The experience gained from the previous waves could helpalign data reports and case judgments and reduce deviation caused by different reviewers. We
repeated these processes for every 18 reports until the whole 150 reports were completed, atotal of nine batches.
During data quality check, we first randomly sampled 5% of 150 reports (i.e., 150 × 5% ≈ 8).
Second, two investigators (#1 and #2) independently reviewed each tested report (n=8). Third,
we compared the consistency and discrepancy of data entered by all investigators, i.e.,
consensus data by investigators #3, #4, and #5, entered data by investigator #1, and entereddata by investigator #2. Fourth, we hosted a meeting to discuss discrepancies. Discrepancies
were resolved through discussions with all investigators (#1, #2, #3, #4, and #5) until aconsensus was reached. Fifth, investigators #3, #4, and #5 made corresponding corrections
based on meeting conclusions. We repeated the aforementioned five steps, including randomly
sampling another eight reports, reviewing reports (by investigators #1 and #2), solving
374

discrepancies, and correcting data. Finally, we randomly sampled 20% of reports (i.e.,
150 × 20% ≈ 30 ). Each sampled report was independently reviewed and corrected, if
applicable, by one investigator (i.e., #3, #4, and #5 completed 30 reports).
3.4. Study period
We divided our study period into three stages: report download, report investigation, and data
quality check. For the first two stages, we downloaded and investigated each sampled reportfrom 1 July 2021 to 30 September 2021. As of 1 July 2021, a total of 134 sampled companies
released their reports. By 11 August 2021, additional 12 companies released their reports.
However, four companies still have not released their reports. Thus, we performed a random
sample (as described in Section 3.2) from all companies that published 2020 CSR on 11 August
2021, after excluding those above 146 (= 134 + 12) companies. Finally, we conducted a data
quality check and cleaning from 5 October 2021 to 14 November 2021.
3.5. Disputable cases and solutions
We summarized the disputable cases that we encountered during the collection of data. The
solutions are available in the Appendix.

4. Results and Discussions
The database was established as shown in the supplementary excel file. A total of 441,328
employees in 150 companies were covered in these reports. These 150 companies accounted
for 43% of TWSE and TPEx listed companies that uploaded their reports to the MOPS website
on or before 10 August 2021.b
Table 1 shows the number and proportion of studied companies in each industry sector of eachmarket. TWSE listed companies account for 75% (=113/150) of studied companies, while TPEx
listed companies account for 25% (=37/150). The manufacturing sector accounts for the
majority number of companies (63%), followed by the financial and insurance sector (9%),
others (7%), information and communication sector (6%).
Table 1. Number and proportion of companies in each industry, by market
Industry sectors

TWSE

Total

113

(100%)

TPEx

All

37

(100%)

150(100%)

95(63%)

Manufacturing

73

(65%)

22

(60%)*

Electricity and Gas Supply

1

(1%)

0

(0%)

1

(1%)

Construction

6

(5%)

1

(3%)

7

(4%)†

Wholesale and Retail Trade

4

(4%)

2

(5%)

6

(4%)

Transportation and Storage

5

(4%)

0

(0%)

5

(3%)

Accommodation and Food Service Activities

1

(1%)

2

(5%)

3

(2%)

A total of 278 TSWE listed companies and 74 TPEx listed companies uploaded their CSR reports to MOPS on or
before 10 August 2021.
b

475

Information and Communication

6

(5%)

3

(8%)

9

(6%)

Financial and Insurance Activities

10

(9%)

3

(8%)

13

(9%)

Arts, Entertainment and Recreation

0

(0%)

1

(3%)

1

(1%)

Others

7

(6%)

3

(8%)

10

(7%)

Abbreviations: TWSE=Taiwan Stock Exchange; TPEx=Taipei Exchange. *Rounded up to allow the sum of proportion
to reach 100%. †Rounded down to allow the sum of proportion to reach 100%.

Table 2 summarizes the characteristics of published reports and activities disclosed in thereports of studied companies. By the size of companies (measured as the number of employees),
the number of selected companies in each group accounts for about 22%–28% of all selectedcompanies. Most companies published reports entitled Corporate Social Responsibility Report(87%), followed by Corporate Sustainability Report (12%). The average number of reports was
98 ± 35 pages, ranging from 35 to 229 pages. As of 4 October 2021, c 39% of companies
published reports in both Chinese and English versions.
Most companies (97%) defined material issues as those which were important to the company’s
economic, environmental, and social impacts. Among them, 91% mentioned occupational safety
and/or health in the list of material items. All companies (100%) mentioned occupational safety
and/or occupational health in their reports, although to varying extents. We further identified
that 95% of companies had a section related to occupational safety and health, which varied
from a short paragraph to several long paragraphs.
Setting goals for occupational safety and health can help companies manage occupational safety
and health and do more. Sixty-four percent of companies set their occupational safety and/or
health goals; however, most companies of these companies (78%) set goals for occupationalsafety only, whereas 22% of these companies set both goals. In Taiwan, there were some healthmanagement certifications related to a healthy workplace. For example, the Health Promotion
Administration, Ministry of Health and Welfare certified healthy workplaces and tobacco-freeworkplaces. Nevertheless, most companies (73%) did not set the goal of acquiring certification
related to a healthy workplace.
The existence of occupational safety and health system represents a systematic Plan-Do-CheckAct (PDCA) management of occupational safety and health as well as with the commitment of
top management.12 In addition to OHSAS18001 and ISO45001, the Occupational Safety and
Health Administration, Taiwan (Taiwan OSHA) referred to OHSAS18001 and ILO 2001 andlaunched Chinese guidelines for Taiwanese companies in 2008, named Taiwan Occupational
Safety and Health Management System (TOSHMS).13 Overall, 59% of companies have beencertified by OHSAS18001, ISO45001, and/or TOSHMS.
c

Last date of data input.

576

The occupational safety and health committee comprises representatives of employers andemployees to discuss matters concerning occupational safety and health. According to the
Occupational Safety and Health Management Regulations, high-risk companies with employees≥ 100 in an operation unit (e.g., factory, plant, site, and branch) or moderate-risk factories with
employees ≥ 500 in an operation unit are subject to establishing an occupational safety andhealth committee in that unit.14 If the total number of employees in all high- and moderate-risk
units reaches 500 or more, the company is subject to establishing an occupational safety andhealth committee for the entire company.14 Similar regulations apply to low-risk companies, but
only when the total number of employees in all low-risk units reaches 3,000 or more.14 In ourstudied companies, 79% of them had such a committee or equivalent (e.g., labor-management
meetings) to communicate occupational safety and health issues between representatives of
employers and employees.
Employers shall provide employees with all necessary education and training to prevent
occupational accidents and protect workers’ safety and health. Such a requirement is written in
Article 32 of the Occupational Safety and Health Act.15 We observed that 91% and 67% ofcompanies provided education and training related to occupational safety and health,respectively. Specifically, 62% of companies provided education and training related to both
occupational safety and health, 34% with either occupational safety or health and 4 % without
any education or training related to occupational safety and health.
Statistics on occupational injuries and illnesses provide information regarding the extent towhich workers are impacted by occupational hazards. Ninety percent of companies reported
the outcomes, such as zero occupational injuries and the number of cases. More detailed
disclosure—i.e., working hour losses due to occupational injuries and illness—was observed in
84% of companies.
Table 2. Characteristics of published reports and disclosed activities of studiedcompanies (N=150)
Characteristics
Size of company<300
300–999
1,000–2,999≥3,000
Title of reports
Corporate social responsibility report
Corporate sustainability report
OthersWith English reports
Yes

6
77

Number ofcompanies

Proportion

42
37
34
37

28%
25%
22%*
25%

131
18
1

87%
12%
1%

58

39%

No
92
61%
Mention of material issues
Yes
146
97%
Including both occupational safety and occupational health
130
89%
Including either occupational safety or occupational health32%
Not including occupational safety and occupational health
13
9%
No
4
3%
With occupational safety and/or health section(s)
Yes
143
95%
No
7
5%
Mention of goals related to occupational safety and/or health
Yes
96
64%
Both occupational safety and health21
22%†Either occupational safety or health
75
78%
No
54
36%
Healthy workplace certification
With goals and being certified
5
3%
With goals but not yet being certified
2
1%
Without goals but being certified
34
23%
Without goals and not yet being certified
109
73%
Existence of occupational health and safety management system(s)
Yes
89
59%
No
61
41%
Existence of occupational safety and health committee or equivalent
Yes
118
79%
No
32
21%
Education related to occupational safety
Yes
137
91%
No
13
9%
Education related to occupational health
Yes
100
67%
No
50
33%
Mental health support
Yes
56
37%
No
94
63%
Report of occupational injury and illness related outcomes
Yes
135
90%
No
15
10%
Report of working hour losses due to occupational injury and illness
Yes
126
84%
No
24
16%
Abbreviation: N=Number of companies. *Rounded down to allow the sum of proportion to reach 100%. †Only goals
for occupational safety were reported.

The number of employees determines whether requirements of occupational safety and healthregulations are compulsory or not.14 In addition, larger companies typically have more humanand financial resources to manage such occupational safety and health risks.16 We found thatcompanies with more employees had a higher proportion of disclosing occupational safety andhealth activities, especially occupational health-related ones (Table 3).
778

Table 3. Number and proportion of companies disclosed occupational safety and healthactivities, by size of company
Size of company
Characteristics<300(N=42)

300–999(N=37)

1,000–2,999(N=34)≥3,000(N=37)

P-value*

Mention of goals related tooccupational safety

25 (60%)19 (51%)25 (74%)27 (73%)0.13

Mention of goals related tooccupational health

4 (10%)

3 (8%)

4 (12%)

10 (27%)0.07

15 (36%)18 (49%)27 (79%)29 (78%)<0.01

24 (57%)28 (76%)30 (88%)36 (97%)<0.01

Education related tooccupational safety

35 (83%)33 (89%)33 (97%)36 (97%)0.08

Education related tooccupational health

20 (48%)20 (54%)26 (76%)34 (92%)<0.01

Mental health support

5 (12%)

11 (30%)10 (29%)30 (81%)<0.01

32 (94%)35 (95%)<0.01

31 (91%)35 (95%)<0.01

Existence of occupational
health and safety
management system(s)Existence of occupationalsafety and health committee
or equivalent

Report of occupational
injury and illness related
32 (76%)36 (97%)outcomes
Report of working hourlosses due to occupational
25 (60%)35 (95%)injury and illness
Abbreviation: N=Number of companies. *Chi-square tests

5. Conclusions
TWSE and TPEx listed companies have been subject to publish CSR reports since 2010. This
project collected 2020 CSR reports and extracted information related to occupational safety andhealth activities for 150 companies. Our findings showed that 95% of companies had a section
related to occupational safety and health, and 59% have obtained occupational safety andhealth management system certifications. In addition, the proportion of disclosing occupationalsafety and health activities was higher in large companies.

6. References
1.

2.

Financial Supervisory Commission of Taiwan. Legislative history of Regulations Governing
Information to be Published in Public Offering and Issuance Prospectuses.
https://law.moj.gov.tw/ENG/LawClass/LawHistory.aspx?pcode=G0400019 (accessed 1
December 2021).
Financial Supervisory Commission of Taiwan. Regulations Governing Information to be
Published in Public Offering and Issuance Prospectuses. 2008.12.25 (Amended).
8
79

3.

4.
5.
6.
7.
8.

Taiwan Stock Exchange (TWSE) and Taipei Exchange (TPEx). Legislative/regulatory historyof Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed
Companies.
http://eng.selaw.com.tw/LawHistory.aspx?LawID=FL052368&ModifyDate=1090213(accessed 1 December 2021).
Taiwan Stock Exchange (TWSE). Rules Governing the Preparation and Filing of Corporate
Social Responsibility Reports by TWSE Listed Companies. 2014.11.26.
Taipei Exchange (TPEx). Rules Governing the Preparation and Filing of Corporate Social
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Appendix: Disputed cases and solutions
1. Title Name of CSR related report: Other reports (Excel column N)
Most reports used the title “CSR report” (n=131; 87%), followed by “Sustainability report”(n=18; 12%). There is one report that used “Sustainability and CSR report” as the title. We,
therefore, classified it into “Other report” (n=1; 1%).
2. Company Size (Excel column G)
We defined the column “Company Size” (Excel column G) as the number of employees in Taiwan.
While 91% of companies (n=136) reported the number of employees in Taiwan, 9% (n=14)
reported the number of employees worldwide or in East Asia or did not report any number. For
companies that reported the number of employees worldwide or in East Asia or did not report
the number of employees, we estimated the number based on the descriptions in the reports,
company website, the website of Ministry of Economic Affairs of Taiwan, and MOPS website.
3. Materiality: Mention of "occupational accident prevention" in material items (Excelcolumn S) and Mention of "health management / worker health management" inmaterial items (Excel column T)
Most companies showed the CSR a materiality matrix, a table of potential material issues, orboth. Although some companies listed “occupational safety and health” in the matrix, some ofthem didn’t consider “occupational safety and health” as a material item. Such kinds ofcompanies provide no or very limited information about “occupational safety and health”
activities. In the database, we entered “1” if the company listed “occupational safety and health”
as one of the topics to be discussed no matter it was identified as a material item or not.
4. Goal (Target): Mention of goal of "occupational accident prevention” (Excel columnU) and Mention of goal of "health management / worker health management” (Excelcolumn V)
Many companies set “Zero Accident” as one of the goals. In such a case, we entered “1” in Excelcolumn U. For companies further mentioned goals related to occupational health (e.g.,preventing occupational diseases), we entered “1” in Excel column V.
5. Goal (Target): Goal of "Certification as a Health Management Brand / Excellent
Health Management Corporation” (Excel column W)
According to the English protocol manual, if the company has set the goal of acquiring"Certification as a Health Management Brand / Excellent Health Management Corporation,” itshould be entered as “1,” which is an option only for Japan. In our database, we still inputted it
because there were some health management certifications in Taiwan. For example, the Health
Promotion Administration, Ministry of Health and Welfare, certified healthy workplaces17 andtobacco-free workplaces. We entered “1” for such cases.
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6. Details of specific activities: Occupational health and safety management system(Excel column X)
In addition to OHSAS18001 and ISO45001, we had TOSHMS in Taiwan. While the former two
are certified by non-governmental certification bodies, TOSHMS is certified by our government.
Thus, for companies with any one of them, we entered “1” in Excel column X.
7. Outcome: Education for occupational accident prevention (Excel column Z)
According to the English protocol manual, if emergency evacuation training is not directly
related to the prevention of occupational accidents, it should be entered as “0” accordingly.
However, some companies like Bank provided training related to emergency evacuation, suchas fire. This kind of company had no other known occupational safety risk, such as a chemical
spill. Another example is that some companies (including manufacturing companies) only
mentioned words such as “providing irregular emergency evacuation or fire extinguish training.”
Sometimes, it was not clear the hazards in each company because many reports only provided
limited information. Therefore, we judged based on the safety risk in the industries. For example,
we entered “1” if companies mentioned an emergency evacuation or fire extinguisher training
and the companies belong to the financial and insurance sector. In contrast, we entered “0” ifcompanies only mentioned an emergency evacuation or fire extinguisher training but thecompanies belong to the manufacturing industry.
8. Outcome: Health education (Excel column AA)
Many companies only mentioned they would provide regular or irregular health workshops toworkers. Taking the example of “Lotus”, the company only mentioned they would regularly
provide health examinations and safety and health workshops as well as medical consultations
to employees (under the heading of “medical/insurance”). Another example is that somecompanies mentioned that they would provide CPR training. For these two cases, we entered“0” because they are irrelevant to health education. However, for companies that provided CPR
training, we entered “1” in excel column Z, i.e., Outcome: Education for occupational accident
prevention.
9. Outcome: Others (Specific examples) (Excel columns AG and AH)
Here, we focused on COVID-19 and the protection of employee health. We also entered theinformation in other cases, such as near misses and infectious disease prevention.

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