Accounting for Health and Safety Costs. Review and Comparison of Selected Methods [chapter]

Pall Rikhardsson
Sustainability Accounting and Reporting  
A part of the emerging sustainability management accounting is corporate health and safety performance. One performance dimension is the costs of occupational accidents in companies. The underlying logic for calculating these costs is that if occupational accidents are prevented then these costs could be avoided. This chapter presents and discusses selected methods for calculating the costs of occupational accidents. The focus is on presenting the characteristics of each method and disclosing the benefits and drawbacks of each method.
doi:10.1007/978-1-4020-4974-3_6 fatcat:pvvhyh72yvchfkmb5tkik2urra