International Journal of Scientific Research and Engineering Development

The chemical manufacturing industry, characterized by its inherent high-risk profile and significant environmental footprint, faces intense scrutiny regarding its commitment to sustainability reporting (ESG). Within the tripartite framework of ESG, Occupational Health and Safety (OHS) represents a material topic—a critical intersection of social responsibility, operational resilience, and financial materiality. This systematic Review of Literature (RoL) synthesizes 50 key academic and industry reports to map the landscape of OHS disclosure practices within this sector. The review is structured to analyze three principal thematic areas: (1) The quality and scope of OHS disclosures and metrics; (2) The influence of corporate governance and key stakeholders (investors, customers, community) on transparency; and (3) The role of formal OHS Management Systems (OHSMS) and voluntary initiatives like Responsible Care. The synthesized literature confirms that while OHS has transitioned from a purely operational concern to a strategic corporate issue, persistent challenges remain in achieving standardized, comprehensive, and comparable reporting that effectively meets the informational needs of a diverse set of stakeholders.