Transparent Chemistry: Sustainability Reporting and Employee Safety Disclosures in Chemical Manufacturing — Conceptual Foundations, Frameworks, and SDG Case Alignment

Abstract

Chemical manufacturing combines complex industrial processes with high environmental and occupational risks. As stakeholders demand greater transparency, sustainability reporting and explicit employee safety disclosures have become essential mechanisms for accountability, regulatory compliance, and stakeholder trust. This article conceptually examines sustainability reporting practices in chemical manufacturing, highlighting frameworks such as the Global Reporting Initiative (GRI 403), ISO 45001, and the Triple Bottom Line. The paper reviews recent literature, outlines a secondary-data methodology for empirical analysis, introduces key models, and illustrates alignment with Sustainable Development Goals (SDGs) through a composite case study. Findings underscore that reporting quality (metrics, targets, assurance) is more consequential than mere presence of disclosures. The study concludes with implications for practice, policy, and research gaps in linking disclosure practices to tangible safety outcomes.