According to a recent study, less than a quarter of industrial sector S&P companies included worker safety data in their 10-K reports, which detail their financial health to their investors. For instance, Amazon and Dollar Tree did not include information in their 10-K reports about the OSHA inspections, citations, and fines they have received in the recent fiscal year. This lack of reporting health programs and occupational safety measures to investors aligns with the recent push from institutional investors wanting companies to be more transparent regarding their workforces. As a result, the SEC is currently drafting a rule that would require disclosures of "human capital" to be included in 10-K reports, and this could potentially encourage companies to improve their safety practices rather than disguise them.
See "Many companies not including worker safety data in their SEC reports to investors, prompting potential new rule requiring human capital disclosures", Bruce Rolfsen, Bloomberg Law, March 24, 2023