Does Workplace Safety Regulation Influence Employee-related CSR?
Baoying Zhang  1@  , Eric Tan  2@  , Jamie Tong  2@  
1 : University of Sydney
2 : University of Queensland

This study examines whether U.S. workplace safety regulations play a role in shaping firms' employee-related corporate social responsibility (CSR). In particular, whether participation in the Occupational Safety and Health Administration (OSHA) survey raises awareness among firms and influences their behaviours regarding employee-related CSR. We find no significant association. In robustness tests, we focus on serious misconduct observations, directly regulated states, different time horizons, and modified components of employee-related CSR. However, the results remain insignificant, suggesting that the OSHA survey is not effective in incentivizing firms to increase their employee-related CSR. Overall, we conclude that firms do not enhance their employee-related CSR following the disclosure of workplace safety issues through the OSHA survey.


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