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학술논문Safety and Health at Work2026.03 발행

Corporate Governance and Workplace Mental Health Practices: The Mediating Role of Structured Occupational Safety and Health Engagement

Corporate Governance and Workplace Mental Health Practices: The Mediating Role of Structured Occupational Safety and Health Engagement

Lin Ro-Ting(Department of Occupational Safety and Health, College of Public Health, China Medical University, Taichung, Taiwan); Chien Lung-Chang(Department of Epidemiology and Biostatistics, School of Public Health, University of Nevada Las Vegas, Las Vegas, NV, United States); Chang Chieh-Wen(Department of Occupational Safety and Health, College of Public Health, China Medical University, Taichung, Taiwan); Liao Yu-Chi(Department of Psychology, College of Medical and Health Science, Asia University, Taichung, Taiwan); Nagata Tomohisa(Department of Occupational Health Practice and Management, Institute of Industrial Ecological Sciences, University of Occupational and Environmental Health, Japan)

17권 1호, 33~39쪽

초록

Background This study examines whether stronger corporate governance is associated with workplace mental health practices and whether this relationship is mediated by a structured sequence of occupational safety and health (OSH) engagement: recognition, goal-setting, and implementation. Methods We analyzed 134 listed companies in Taiwan that published sustainability reports and received corporate governance evaluations between 2014 and 2023. Governance scores—based on shareholder rights, board functioning, transparency, and sustainability—were dichotomized into high vs. low categories. Workplace mental health practices were measured using 24 binary indicators across planning, provision, and reporting. OSH engagement was conceptualized in three stages based on Global Reporting Initiative 403 guidelines, with composite indicators derived via grouped weighted quantile sum regression. Associations were analyzed using generalized linear mixed-effects and serial mediation models. Results Compared to companies ranked low in corporate governance, those ranked high had a higher likelihood of adopting mental health practices. OSH goal-setting and implementation showed significant positive associations, whereas recognition did not. Serial mediation analysis showed that 83% of the total effect of corporate governance on mental health practices was direct, while 17% was mediated through structured OSH engagement, primarily via implementation. Recognition showed a non-significant effect but initiated significant sequential pathways via goal-setting and implementation. Goal-setting functioned as a bridge within these chains. Conclusion Corporate governance plays a central role in advancing workplace mental health practices. While most effects are direct, structured OSH engagement helps translate governance priorities into sustained organizational actions that embed mental health into routine practice.

Abstract

Background This study examines whether stronger corporate governance is associated with workplace mental health practices and whether this relationship is mediated by a structured sequence of occupational safety and health (OSH) engagement: recognition, goal-setting, and implementation. Methods We analyzed 134 listed companies in Taiwan that published sustainability reports and received corporate governance evaluations between 2014 and 2023. Governance scores—based on shareholder rights, board functioning, transparency, and sustainability—were dichotomized into high vs. low categories. Workplace mental health practices were measured using 24 binary indicators across planning, provision, and reporting. OSH engagement was conceptualized in three stages based on Global Reporting Initiative 403 guidelines, with composite indicators derived via grouped weighted quantile sum regression. Associations were analyzed using generalized linear mixed-effects and serial mediation models. Results Compared to companies ranked low in corporate governance, those ranked high had a higher likelihood of adopting mental health practices. OSH goal-setting and implementation showed significant positive associations, whereas recognition did not. Serial mediation analysis showed that 83% of the total effect of corporate governance on mental health practices was direct, while 17% was mediated through structured OSH engagement, primarily via implementation. Recognition showed a non-significant effect but initiated significant sequential pathways via goal-setting and implementation. Goal-setting functioned as a bridge within these chains. Conclusion Corporate governance plays a central role in advancing workplace mental health practices. While most effects are direct, structured OSH engagement helps translate governance priorities into sustained organizational actions that embed mental health into routine practice.

발행기관:
한국산업안전보건공단 산업안전보건연구원
DOI:
http://dx.doi.org/10.1016/j.shaw.2025.12.003
분류:
환경/직업의학

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