As enterprises pursue sustainable development, healthy enterprises, healthy workplaces, healthy human capital, and healthy human rights protection for employees have become the keys to sustainable development.

Enterprises are facing demographic changes, such as lower birth rate and an aging society, and how to cope with labor shortages is a sustainable management risk that enterprises have to address. In order to attract and retain young talents, spending money on safety, health, and well-being for leading enterprises is no longer seen as a cost, but as an investment in future competitiveness.

Corporate sustainability reports must be prepared in accordance with the Global Reporting Initiative (GRI) and disclose specific performance to echo and align with the United Nations' 2030 Sustainable Development Goals (SDGs). Labor conditions related indicators, such as turnover rate, retention rate, satisfaction level, etc., disclosed in accordance with the GRI on social issues are not sufficient to cover the full range of labor safety, health and well-being, and enterprises should also disclose performance on workplace health and safety indicators.

In order to guide enterprises to pay attention to the risk of labor shortage, solidify the performance of their sustainable operations, and meet the dominating trend of sustainable financial investment and human capital when striving for SDGs, the Occupational Safety and Health Administration, Ministry of Labor has formulated guidelines to encourage enterprises to publish sustainability reports in accordance with the GRI Standards, to demonstrate their occupational health and safety management performance with leading indicators, and to create dignified, friendly, healthy, and happy working environments, among other bright features. We welcome all corporate partners to learn more and establish their own internal occupational health and safety performance indicators, work together for the sustainable development of the workplace labor force and to enhance international competitiveness.