ASSESSMENT OF THE QUALITY OF HEALTH ANd SAFETY COVERAGE IN NON-FINANCIAL REPORTS OF COAL COMPANIES: THE CASE OF SUEK JSC ANd ANGLO AMERICAN PLC

Abstract

Occupational safety is one of the key aspects of coal companies, given the high level of occupational risk in this industry. In recent years, companies in all industries have started to focus on disclosing not only financial performance, but also non-financial information to promote the sustainable development concept. Since the process of information disclosure in sustainability reports is not regulated, it seems important to conduct a comparative analysis of the completeness of information disclosure in the labor safety in sustainability reports using the examples of the largest russian (SuEK JSC) and British (anglo american PlC) coal companies.