This thesis is comprised of eight chapters. Following this introductory chapter, Chapter 2 provides a summary of literature relating to OHS accountability and examines issues relating to OHS performance management. Chapter 3 presents a review of stakeholder, legitimacy and institutional theory literature. The research method employed is discussed and justified in Chapter 4. Chapter 5 presents the results of the stakeholder survey and in doing so describes stakeholder demand for OHS disclosure. Chapter 6 presents the results of the content analysis, summarising and critiquing the corporate supply of OHS information. The results of Chapters 5 and 6 are then contrasted in Chapter 7 and various reporting gaps identified. Finally, Chapter 8 presents a summary of the project.

This study aims to examine the legal history and the concretization of the value of Pancasila as a legal basis in protecting the occupational safety and health of workers in Indonesia.

The objectives of this study were: (1) to describe the application of occupational safety and health (OSH) in the machinery industry in the Yogyakarta area, (2) describe the application of OSH in vocational schools in Yogyakarta and (3) evaluate how the application of OSH in the machinery industry if applied in the implementation of OSH in vocational schools.