Doctoral thesis of Philosophy: Accounting for lost time: examining corporate accountability to stakeholders for occupational health and safety

This thesis is comprised of eight chapters. Following this introductory chapter, Chapter 2 provides a summary of literature relating to OHS accountability and examines issues relating to OHS performance management. Chapter 3 presents a review of stakeholder, legitimacy and institutional theory literature. The research method employed is discussed and justified in Chapter 4. Chapter 5 presents the results of the stakeholder survey and in doing so describes stakeholder demand for OHS disclosure. Chapter 6 presents the results of the content analysis, summarising and critiquing the corporate supply of OHS information. The results of Chapters 5 and 6 are then contrasted in Chapter 7 and various reporting gaps identified. Finally, Chapter 8 presents a summary of the project.