Table 5.

Employee benefits, health and well-being (EHW) reporting and mapping against global and local frameworks

ThemeItemGlobal frameworkLocal frameworkPhilippinesIndonesiaSri LankaBangladesh
Panel A: Most reported (> 50%)
1Employee training and skill upgradeGRI 404-1a; 404 - 2; 404-3a; <IR> Business model (G3) - Employee training; SASB Employee Health and SafetyIndonesia: POJK No. 51/POJK.03/2017 Attachment 2, Section II.A.6.c.2.d
Philippines: SEC Mem. Circ. No. 04 (2019), p. 34
90%90%90%67%
2OHS system (including workers covered by the system)GRI 403 - 1; 403 - 8; SASB Employee Health and Safety; ISO26000 Clause 6.6.1; Clause 6.6.2--71%84%66%<
3Unions or collective bargaining for protecting workers’ rightsSDG 8.8 and 8.8.2; GRI 407-1a; SASB Labour Practices; ISO26000 Clause 7.2; Clause 4.6Philippines: SEC Mem. Circ. No. 04 (2019), p. 3575%75%54%<
4Employee health service (insurance and/or medical facilities)SDG 8.8; GRI 403 - 6; 403 - 3; ISO26000 Clause 4.6Philippines: SEC Mem. Circ. No. 04 (2019), p. 3362%67%59%<
5Employee benefitsGRI 401–2a and 401 - 3; SASB Employee Health and Safety; ISO26000 Clause 4.6Philippines: SEC Mem. Circ. No. 04 (2019), p. 3363%54%53%*<
6Prevention and mitigation of work-related ill-health (non-Covid)GRI 403–10; SASB Employee Health and Safety--54%64%53%*<
7Work-related injuries dataSDG 8.8.1; GRI 403 - 9; SASB Employee Health and SafetyPhilippines: SEC Mem. Circ. No. 04 (2019), p. 3667%69%<<
8Provision of OHS trainingGRI 403-5a; <IR> Business model (G3) - Employee training; SASB Employee Health and Safety--50%54%<<
9Work-related ill health dataGRI 403 - 10; SASB Employee Health and SafetyPhilippines: SEC Mem. Circ. No. 04 (2019), p. 3652%<<<
Panel B: Least reported (< 20%)
1Employee OHS consultation (including joint committees)GRI 403 - 4; SASB Employee Health and Safety--16%28%10%0%
2Minimum notice period given to employees prior to significant operational changesGRI 402 - 1; SASB Employee Health and Safety; ISO26000 Clause 6.3.4; Clause 6.3.6--13%0%4%3%
Panel C: Statistics
Mean   7.206.265.593.77
Median   7.507.006.004.00
Max   13121110
Min   0012
Overall Mean = 6.10

Note(s):

*2020/21 data only

Source(s): Authors’ own work

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