FROM COMPLIANCE TO TRANSPARENCY: A CONCEPTUAL FRAMEWORK FOR IMPROVING OCCUPATIONAL SAFETY AND HEALTH REPORTING PRACTICES

Occupational Safety and Health (OSH) reporting is often treated as a compliance exercise rather than a tool for transparency and continuous improvement, leading to superficial disclosures that fail to enhance workplace safety. This conceptual study proposes a framework to shift OSH reporting from compliance-driven to transparency-focused practices. The framework emphasizes regulatory adherence, voluntary disclosure, stakeholder engagement, digital integration [e.g., blockchain and artificial intelligence (AI)], and accountability mechanisms. A qualitative methodology was employed, synthesizing literature to address gaps such as the lack of standardized frameworks, resource constraints, cultural resistance, and inconsistent enforcement. Key findings reveal that transparency-focused reporting significantly improves safety outcomes, with organizations achieving substantial reductions in workplace accidents. Stakeholder engagement enhances hazard identification, while digital tools increase data credibility. The study highlights the transformative potential of integrating technology and participatory governance to bridge compliance and transparency gaps. The framework offers actionable strategies for organizations and policymakers, advocating for harmonized standards, cultural adaptability, and scalable technological solutions. Future research should explore cultural influences, evaluate digital tools in small and medium-sized enterprises (SME), and assess regulatory impacts. By adopting this framework, organizations can foster safer workplaces, build stakeholder trust, and achieve long-term resilience. The study underscores that moving beyond compliance to transparency is both a strategic necessity and an ethical imperative for sustainable OSH practices.