What Drives Occupational Health Practices? Regulation, ESG, and Corporate Governance

Occupational health practices in East Asia have evolved due to growing concerns about overwork, psychosocial risks, and related health impacts.This mini-review analyzes how regulation assigns responsibility for occupational health risks, how environmental, social, and governance (ESG) disclosure requirements affect the reporting of occupational safety and health, and how corporate governance determines the implementation of these requirements.The discussion focuses mainly on recent research from Taiwan, with selective comparisons to Japan.Regulation establishes formal responsibility for occupational health.In Taiwan, revisions to the recognition guidelines for overwork-related cerebrovascular and cardiovascular disease expanded eligibility and required employers to provide working-time documentation during the recognition process.These changes improved case identification however, milder cases remain under-recognized.In Japan, prevention-oriented laws and regulations were associated with reduced working hours and declines in overwork-related cardiovascular diseases.ESG disclosure increases the transparency of occupational health practices through reporting.In Taiwan, mandatory reporting has established occupational health as a standard requirement for many listed companies.In contrast, voluntary reporting in Japan reflects corporate priorities and social expectations, placing relatively greater emphasis on psychosocial risks and mental health measures compared to Taiwan.Corporate governance influences whether responsibility and disclosure are put into practice.In Taiwan, companies with stronger corporate governance are more likely to implement occupational health and mental health measures and to provide more extensive ESG disclosure.In summary, regulations that define responsibility, ESG disclosure requirements and expectations for companies, and corporate governance that integrates occupational health management into daily organizational decision-making collectively shape occupational health practices.