Safety and Health at Work

Occupational Safety and Health Research Institute, Korea Occupational Safety and Health Agency (산업안전보건연구원)
권호 표지
DOI QR코드

DOI QR Code

Effect of Government Guidelines and Corporate Governance on Telework Adoption and Occupational Health Measures in Taiwanese-Listed Companies

  • Chia-Jung Li (Department of Occupational Safety and Health, College of Public Health, China Medical University) ;
  • Louise E. Anthony (International Master Program for Public Health, College of Public Health, China Medical University) ;
  • Tomohisa Nagata (Department of Occupational Health Practice and Management, Institute of Industrial Ecological Sciences, University of Occupational and Environmental Health) ;
  • Yawen Cheng (Institute of Health Policy and Management, College of Public Health, National Taiwan University) ;
  • Ro-Ting Lin (Department of Occupational Safety and Health, College of Public Health, China Medical University)
  • Received : 2023.10.12
  • Accepted : 2024.04.16
  • Published : 2024.06.30
Download PDF
⟨ Previous Next ⟩

Abstract

Background: Telework adoption in Taiwan has surged because of government guidelines during the COVID-19 pandemic. This study examined the disclosure practices of Taiwanese-listed companies, assessing their adherence to government telework guidelines and their correlation with corporate governance, focusing on occupational health measures. Methods: We conducted a guideline-adherent cohort analysis of the 2020 and 2021 sustainability reports of 295 Taiwanese-listed companies. We assessed their disclosure of corporate measures for teleworking in alignment with two government guidelines, specifically occupational health measures. Using the McNemar test and general estimating equation analysis, we compared the 2020 and 2021 responses and examined their associations with corporate governance rankings. Results: Telework adoption increased significantly from 2020 to 2021, with 68% of companies reporting new work modes. The mentioning of government guidelines also increased to 67% by 2021. Companies with higher governance rankings were more likely to adopt online occupational health measures, including occupational health services (RR = 2.03; 95% CI = 1.41-2.94; p < 0.001) and mental health promotion activities (RR = 2.01; 95% CI = 1.06-3.82; p = 0.032), than those with low rankings. Although on-site and online occupational health services increased, home workspace assessments did not. Conclusion: Our findings highlight significant upward trends in the disclosure of telework measures following the issuance of government guidelines. Corporate governance is significantly associated with the implementation of occupational health measures. Amid the evolution of teleworking, both government guidelines and corporate governance have become essential for shaping work arrangements and ensuring workforce well-being.

Keywords

Acknowledgement

We acknowledge grant supports from the National Science and Technology Council, Taiwan and China Medical University, Taiwan. We thank the English-language editors at Editage for their careful copyediting.

References

  1. Silver H. Working from home: before and after the pandemic. Contexts 2023;22(1):66-70.
  2. International Labour Organization. Teleworking during the COVID-19 pandemic and beyond. A practical guide. Geneva: International Labour Office; 2020.
  3. Allain-Dupre D, Chatry I, Kornprobst A, Michalun M-V. The territorial impact of COVID-19: managing the crisis across levels of government. Paris: Organisation for Economic Cooperation and Development; 2020.
  4. World Health Organization, International Labour Organization. Healthy and safe telework: technical brief. Geneva: World Health Organization and International Labour Office; 2021.
  5. (No. 155)C155 - occupational safety and health convention. Geneva: International Labour Office. 1981. Available from: https://www.ilo.org/dyn/normlex/en/f?p=NORMLEXPUB:12100:0::NO::P12100_ILO_CODE:C155.
  6. (No. 164)R164 - occupational safety and health recommendation. Geneva: International Labour Office. 1981. Available from: https://www.ilo.org/dyn/normlex/en/f?p=NORMLEXPUB:12100:0::NO::P12100_ILO_CODE:R164.
  7. (No. 187)C187 - promotional framework for occupational safety and health convention. Geneva: International Labour Office. 2006. Available from: https://www.ilo.org/dyn/normlex/en/f?p=NORMLEXPUB:12100:0::NO::P12100_ILO_CODE:C187.
  8. Lockton Global Compliance News. New remote working legislation around the world [Updated] [2023 Sep 29]. Available from: https://globalnews.lockton.com/new-remote-working-legislation-around-the-world/; 2023.
  9. International Labour Organization. Teleworking arrangements during the COVID-19 crisis and beyond. Geneva: International Labour Office; 2021.
  10. Ministry of Health and Welfare, Taiwan. Guidelines for enterprise planning of business continuity in response to COVID-19 Taiwan [2023 Aug 22]. Available from: https://www.cdc.gov.tw/File/Get/l53t2OP2wfHGqwEjISd4vw; 2020.
  11. Occupational Safety and Health Administration, Ministry of Labor, Taiwan. Guidelines on occupational safety and health for work from home [2023 Aug 22]. Available from: https://laws.mol.gov.tw/FLAW/FLAWDAT0202.aspx?id=FL096766; 2021.
  12. International Labour Organization. An employers' guide on working from home in response to the outbreak of COVID-19. Geneva: International Labour Office; 2020.
  13. Hamar B, Coberley C, Pope JE, Rula EY. Well-being improvement in a midsize employer changes in well-being, productivity, health risk, and perceived employer support after implementation of a well-being improvement strategy. J Occup Environ Med 2015;57(4):367-73.
  14. Parker SK, Grote G. Automation, algorithms, and beyond: why work design matters more than ever in a digital world. Appl Psychol 2022;71(4):1171-204.
  15. Thulin E, Vilhelmson B, Johansson M. New telework, time pressure, and time use control in everyday life. Sustainability 2019;11(11):3067.
  16. De-la-Calle-Duran MC, Rodriguez-Sanchez JL. Employee engagement and wellbeing in times of COVID-19: a proposal of the 5Cs model. Int J Environ Res Public Health 2021;18(10).
  17. EU-OSHA. Governance of EU-OSHA [Available from: https://osha.europa.eu/en/about-eu-osha/governance-eu-osha.
  18. Organisation for Economic Cooperation and Development (OECD). G20/OECD principles of corporate governance. Paris: OECD Publishing; 2015.
  19. Lornudd C, Tafvelin S, von Thiele Schwarz U, Bergman D. The mediating role of demand and control in the relationship between leadership behaviour and employee distress: a cross-sectional study. Int J Nurs Stud 2015;52(2):543-54.
  20. Lornudd C, Frykman M, Stenfors T, Ebbevi D, Hasson H, Sundberg CJ, von Thiele Schwarz U. A champagne tower of influence: an interview study of how corporate boards enact occupational health and safety. Saf Sci 2021;143:105416.
  21. ASX Corporate Governance Council. Corporate governance principles and recommendations with 2010 amendments. Sydney: Australian Securities Exchange; 2007.
  22. Financial Supervisory Commission of Taiwan. Legislative history of Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses [2023 Sep 30]. Available from: https://law.moj.gov.tw/ENG/LawClass/LawHistory.aspx?pcode=G0400019.
  23. Financial Supervisory Commission of Taiwan. Regulations Governing Information to Be Published in Public Offering and Issuance Prospectuses [2023 Oct 1]. Available from: [In Chinese] https://law.moj.gov.tw/LawClass/LawOldVer.aspx?pcode=G0400019&lnndate=20081225&lser=001; 2008 Dec 25.
  24. Taiwan Stock Exchange (TWSE) and Taipei Exchange (TPEx). Legislative/regulatory history of Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies [2023 Oct 5]. Available from: https://eng.selaw.com.tw/LawHistory.aspx?LawID=FL052368&ModifyDate=1090213.
  25. Taiwan Stock Exchange (TWSE). Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies [2023 Sep 30]. Available from: http://www.selaw.com.tw/LawArticle.aspx?LawID=G0100517&ModifyDate=1031126; 2014 Nov 26.
  26. Taipei Exchange (TPEx). Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TPEx Listed Companies [2023 Sep 30]. Available from: http://www.selaw.com.tw/LawContent.aspx?LawID=G0101624&ModifyDate=1031204; 2014 Dec 4.
  27. Burton WN, Conti DJ, Chen CY, Schultz AB, Edington DW. The role of health risk factors and disease on worker productivity. J Occup Environ Med 1999;41:863-77.
  28. Fernandez-Feijoo B, Romero S, Ruiz S. Effect of stakeholders' pressure on transparency of sustainability reports within the GRI framework. J Bus Ethics 2014;122:53-63.
  29. Nagata T, Nakata A, Mori K, Maruyama T, Kawashita F, Nagata M. Occupational safety and health aspects of corporate social responsibility reporting in Japan from 2004 to 2012. BMC Public Health 2017;17(1):1-11.
  30. Taiwan Stock Exchange (TWSE), Taipei Exchange (TPEx). Market Observation Post System [2023 Sep 30]. Available from: https://mops.twse.com.tw/mops/web/t100sb11.
  31. Corporate Governance Center. Corporate Governance Evaluation System [Available from: https://cgc.twse.com.tw/evaluationCorp/listCh.
  32. Occupational Safety and Health Administration, Ministry of Labor, Taiwan. Guidance on OSH indicators for CSR eporting towards SDGs [2023 Oct 1]. Available from: https://www.osha.gov.tw/48110/48207/134603/134615/134674/; 2022.
  33. Li CJ. Disclosure of occupational health measures for telework in listed companies in Taiwan: a comparative study before and after government guidelines. Taichung: China Medical University; 2023.
  34. McHugh ML. Interrater reliability: the kappa statistic. Biochem Med 2012;22(3):276-82.
  35. Allen TD, Golden TD, Shockley KM. How effective is telecommuting? Assessing the status of our scientific findings. Psychol Sci Public Interest 2015;16(2): 40-68.
  36. Summers J, Cheng HY, Lin HH, Barnard LT, Kvalsvig A, Wilson N, Baker MG. Potential lessons from the Taiwan and New Zealand health responses to the COVID-19 pandemic. Lancet Reg Health West Pac 2020;4:100044.
  37. Wirba AV. Corporate social responsibility (CSR): the role of government in promoting CSR. J Knowl Econ; 2023.
  38. Montreuil S, Lippel K. Telework and occupational health: a Quebec empirical study and regulatory implications. Saf Sci 2003;41(4):339-58.
  39. Okereafor K, Manny P. Understanding cybersecurity challenges of telecommuting and video conferencing applications in the COVID-19 pandemic. Int J IT Eng 2020;8(6).
  40. Katsabian T. The telework virus: how the COVID-19 pandemic has affected telework and exposed its implications for privacy and equality. SSRN 2020 Sep 1:1-56. https://doi.org/10.2139/ssrn.3684702 [2023 Oct 1].
  41. Guler MA, Guler K, Gulec MG, Ozdoglar E. Working from home during a pandemic: investigation of the impact of COVID-19 on employee health and productivity. J Occup Environ Med 2021;63(9):731-41.
  42. Flanagan EW, Beyl RA, Fearnbach SN, Altazan AD, Martin CK, Redman LM. The impact of COVID-19 stay-at-home orders on health behaviors in adults. Obesity 2021;29(2):438-45.
  43. Tavares AI. Telework and health effects review. Int J Healthc 2017;3(2):30e6.
  44. Bouziri H, Smith DRM, Descatha A, Dab W, Jean K. Working from home in the time of COVID-19: how to best preserve occupational health? J Occup Environ Med 2020;77(7):509-10.
  45. Hall CE, Davidson L, Brooks SK, Greenberg N, Weston D. The relationship between homeworking during COVID-19 and both, mental health, and productivity: a systematic review. BMC Psychol 2023;11(1):188.
  46. Sasaki N, Kuroda R, Mikami Y, Tsuno K, Imamura K, Nishi D, Kawakami N. Working environment at home and mental health in employees working from home in Japan during COVID-19 pandemic: a cross-sectional study. J Occup Health 2023;65(1):e12410.
  47. Delanoeije J, Verbruggen M, Germeys L. Boundary role transitions: a day-today approach to explain the effects of home-based telework on work-tohome conflict and home-to-work conflict. Hum Relat 2019;72(12):1843-68.
  48. Greer TW, Payne SC. Overcoming telework challenges: outcomes of successful telework strategies. Psychol Manag J 2014;17(2):87.
  49. Bloom N, Liang J, Roberts J, Ying ZJ. Does working from home work? Evidence from a Chinese experiment. Q J Econ 2015;130(1):165-218.
  50. Golden TD, Gajendran RS. Unpacking the role of a telecommuter's job in their performance: examining job complexity, problem solving, interdependence, and social support. J Bus Psychol 2019;34(1):55-69.
  51. Oakman J, Kinsman N, Stuckey R, Graham M, Weale V. A rapid review of mental and physical health effects of working at home: how do we optimise health? BMC Public Health 2020;20(1):1825.
  52. Knardahl S, Christensen JO. Working at home and expectations of being available: effects on perceived work environment, turnover intentions, and health. Scand J Work Environ Health 2022;48(2):99-108.
  53. Bhagat S, Bolton B. Corporate governance and firm performance. J Corp Fin 2008;14(3):257-73.
  54. Pavarin AA, Sigahi TFAC, Moraes GHSMd, Leal Filho W, Rampasso IS, Anholon R. Analysis of corporate governance, organisational resilience and sustainable practices developed by Brazilian companies during the COVID-19 pandemic: an exploratory study. World 2022;3(4):904-12.
  55. Bunn IIIWB, Pikelny DB, Slavin TJ, Paralkar S. Health, safety, and productivity in a manufacturing environment. J Occup Environ Med 2001;43:47-55.
  56. Joss N, Dupre-Husser E, Cooklin A, Oldenburg B. The emergence of integrated approaches to worker health, safety and wellbeing in Australia. Aust J Prim Health 2017;23(2):154-61.
  57. Smallman C, John G. British directors perspectives on the impact of health and safety on corporate performance. Saf Sci 2001;38(3):227-39.
  58. Lo D. OHS stewardship - integration of OHS in corporate governance. Procedia Eng 2012;45:174-9.
  59. Messenger J, Llave OV, Gschwind L, Boehmer S, Vermeylen G, Wilkens M. Working anytime, anywhere: the effects on the world of work. Luxembourg: European foundation for the improvement of living and working conditions (EuroFound) and international Labour organization; 2017.
  60. Ortiz-Lozano JM, Martinez-Moran PC, de Nicolas VL. Teleworking in the public administration: an analysis based on Spanish civil servants' perspectives during the pandemic. Sage Open 2022;12(1):21582440221079843.
  61. Organisation for Economic Co-operation and Development (OECD). Productivity gains from teleworking in the post COVID-19 era: how can public policies make it happen? Paris; 2020.