Sustainability reporting pathway – Is it a true reflection of organisational safety culture: Insights from oil and gas and process sector of India.

Sustainability reporting across companies continues to be diverse, with many variations on the specific dimensions that companies may choose to report under the voluntary reporting standards. A standardized pathway for safety related information is built with special relevance for India and its suitability to reflect organizational safety culture explored through a review of ten oil and gas and process sector companies. The review attempts to find a balance between priority accorded to safety and safety performance indicators across organizations through a multi-dimensional index encompassing management commitment and operational performance standards. Organizations are classified across three levels of safety culture reporting: high, medium and low. The findings show that sustainability reporting across the multi-dimensional index is at best inconsistent across the selected organizations. This illustrates the need for companies to adopt comprehensive and standardized reporting before sustainability reporting may function accurately as a pathway for understanding an organization's safety information system, and, as a reflection of organizational safety culture. [ABSTRACT FROM AUTHOR]