Research on the antecedent configuration of work safety information disclosure of listed companies in high-risk industries in China

In order to ascertain the conditions and pathways to improve the quality of work safety information disclosure of listed companies in high-risk industries in China, this study collated 222 listed companies in high-risk industries in China as valid samples, and used the fuzzy set qualitative comparative analysis (fsQCA) method to analyze the mixed effects of seven conditional variables. Seven kinds of substantive disclosure configurations and six kinds of symbolic disclosure configurations of work safety information were obtained. The results showed that any single condition is inadequate to drive enterprises to effectively disclose work safety information. The joint effect of the work safety strength and manager safety cognition is significant and they are mutually complementary. Moreover, there is a substitute relationship between regulatory pressure on stock exchange disclosure and the profitability and the work safety strength, respectively.