Journal of Advances in Developmental Research
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Volume 17 Issue 1
2026
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Embedding Occupational Health and Safety into Corporate Governance: A BRSR and Legal Compliance-Based ESG Assessment Framework for Manufacturing Industries
| Author(s) | Mr. Hari Om Tatsad |
|---|---|
| Country | India |
| Abstract | Environmental, Social, and Governance (ESG) considerations have become critical determinants of organizational sustainability, investor confidence, and long-term business resilience. While environmental performance and corporate governance mechanisms have received considerable attention within ESG frameworks, Occupational Health and Safety (OHS) remains insufficiently integrated into governance structures despite its direct influence on employee well-being, operational continuity, legal compliance, and social sustainability. In India, the introduction of the Business Responsibility and Sustainability Report (BRSR) framework by the Securities and Exchange Board of India (SEBI) has strengthened expectations regarding disclosure of workforce safety, health, human rights, and responsible business conduct. Simultaneously, the Occupational Safety, Health, and Working Conditions (OSHWC) Code, 2020, has increased regulatory accountability for workplace safety management. This paper proposes a governance-driven framework that integrates corporate governance, legal compliance, occupational health and safety, and ESG performance within manufacturing industries. Drawing on Agency Theory, Stewardship Theory, Stakeholder Theory, OECD governance principles, and BRSR disclosure requirements, the study develops a conceptual model that links board oversight, legal compliance management, occupational health and safety systems, employee well-being, and ESG reporting performance. The proposed framework positions OHS as a strategic governance issue rather than a compliance-driven operational function and introduces a structured pathway to improve ESG social performance. The study contributes to the emerging literature on sustainability governance by establishing clear relationships between governance mechanisms, workplace safety outcomes, stakeholder value creation, and sustainable industrial growth. |
| Keywords | Corporate Governance, Occupational Health and Safety, ESG, BRSR, Legal Compliance, Sustainability, Manufacturing Industry, ISO 45001, Safety Governance |
| Published In | Volume 17, Issue 1, January-June 2026 |
| Published On | 2026-06-28 |
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IJAIDR DOI prefix is
10.71097/IJAIDR
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