Factors affecting the implementation of labor safety and hygiene in specific enterprises: a case in Vietnam

Abstract

The main content of the article refers to the consideration of factors and their influence on the implementation of occupational safety and hygiene (OSH) risk assessment at enterprises operating in fields with high risks of occupational safety and hygiene in Vietnam. Although the Law on Occupational Safety and Hygiene in Vietnam has been in effect for 5 years, both employees and employers have not yet fully and effectively applied contents related to workplace safety and hygiene. In addition, some guiding contents of this work gradually reveal certain limitations. Based on the guidance on OSH risk assessment currently being applied in Vietnam, combined with standards related to corporate social responsibility (CSR) according to ISO 26000, ISO 45001. The author has developed a questionnaire to survey employers at 230 enterprises operating in industries and occupations with high risks of labor accidents and occupational diseases according to regulations. The results show that there are four factors that affect the implementation of OSH risk assessment in the following order: (1) the ability of business managers, (2) the sense of responsibility of employees and their representatives, (3) labor safety training and (4) legal regulations and safety instructions. In addition, there are many opinions on further improving regulations and OSH risk assessment processes. Based on the results of this research, we would like to make some recommendations to improve the legal system related to the OSH risk assessment process and CSR, and help relevant parties better understand the benefits and raise their awareness of the issue.

Keywords:

• Risk assessment
• occupational health safety and hygiene
• corporate social responsibilities
• Vietnam

Reviewing Editor:

• Heng Choon (Oliver) Chan, Department of Social Policy, Sociology, and Criminology, University of Birmingham, Birmingham, UK

Subjects:

• Public Law
• Government
• Sociology & Social Policy

JEL classification:

• K39
• M14
• O23

1. Introduction

In Vietnam, according to data from 62/63 provinces and cities, in 2022, there were 7718 occupational accidents nationwide, an increase of 18.66% compared to 2021, causing 7923 accidents and 754 deaths. Total cost of damage is estimated at more than 14,100 billion VND and more than 143,000 man-days. This figure includes both the sector with industrial relations and the sector where employees work without labor contracts. Ingrid Christensen, Director of the Office of the International Labor Organization (ILO) in Vietnam, said: ‘The number of people suffering damage from work accidents and occupational diseases every year in the world is still quite high. But every worker deserves a safe and healthy workplace that reduces the risks of injury and occupational disease’. According to the assessment after 5 years of implementation, the Law on OHS also revealed certain limitations when expanding the adjusted subjects to areas without labor relations, adjusting and expanding the scope of prevention activities from the occupational accident and disease insurance fund. Some regulations of the Law on OHS and guiding documents have not kept pace with the development of the market economy, such as regulations on subjects participating in training, inspection and working environment monitoring services; has not kept up with the development of society such as regulations on occupational accident and occupational disease insurance are still low, calculated according to the basic salary, so it is not enough to cover and cover life expenses for people suffering from occupational accidents and diseases. Mr. Ha Tat Thang, Director of the Department of Labor Safety emphasized: ‘One of the current issues of concern is the prevention of post-Covid-19 diseases, because according to the recommendations of the World Health Organization and the Ministry of Health of Vietnam, there are about 240 types of post-Covid-19 diseases, most manifesting in reduced respiratory function, loss of concentration, memory loss, potential risks in the process of work and production, more concern for employees than the Department of Labor, and said that the Department of Labor is more concerned with employees’ health and safety, saying that the Department of Labor is more concerned with workers’ health and safety than the Department of Labor. Before they enter the shift, diagnose if they have lost concentration, have memory loss’.

According to a report by the Department of Labor Safety, after more than 10 years of implementation, Vietnam’s occupational safety and health (OSH) work still has many limitations. According to survey reports and assessments from localities, businesses, ministries and branches, propaganda and education on OSH have been improved in many diverse forms. The Government, ministries, branches and local authorities at all levels have paid more attention, creating clear changes in the awareness of workers and the community about OSH. But the OSH content in university and vocational education programs is still not high. Propagating and educating about OSH for areas without labor contracts still faces many difficulties and challenges, especially lack of resources.

In addition, the serious shortage of civil servants responsible for OSH is a problem during the implementation process. In addition, the capacity of OSH officers is also limited when there is frequent rotation but professional training is difficult due to funding issues. There are still many problems in inspection and inspection resources on OSH issues. The loss of OSH still occurs a lot, and the situation of labor accidents and occupational diseases is still a matter of concern. The situation of occupational accidents is still complicated because there are not yet complete statistics. Occupational diseases are increasing, seriously affecting the health of workers.

Because of the above points, it is necessary to pay attention to the improvement of processes and institutions related to OHS risk assessment. Workplace risk assessment is a key tool for improving occupational health and safety (OHS). Therefore, this activity plays an important role in protecting workers and businesses, and complying with the law. It helps people focus on emerging workplace risks and those that have the potential to cause real harm. Based on principles related to corporate social responsibility (CSR), the standards according to ISO 26000, ISO 45001.

2. Literature review

In the world today, there has been much research on CSR, and the issue of CSR being debated focuses on the responsibility of managers towards society (Dodd & Merrick, 1932). Carroll (1979) pointed out that social responsibility comprises all the economic, legal, ethical and philanthropic issues of an organization that are expected by society in a given time, and these factors are built into a scale pyramid model for research and practical programs used to guide the implementation of CSR in the development process. The European Commission considers that businesses integrate social and environmental concerns into their business operations; there is interaction with stakeholders on a voluntary basis. In 2010, the ISO 26000 standard introduced CSR standards for corporate governance, human rights, labor treatment, environment, transparent organizational governance, consumers and community contributions. Lee et al. (2013) argue that most CSR research focuses on the customer aspect, but the employee aspect also has a significant influence. Bauman and Skitka (2012) showed that employees’ perceptions of CSR affect corporate culture and company finances, so the employee aspect is very important. Carroll (1991) summarized the concept of social responsibility as all the economic, ethical, legal and philanthropic issues of an organization that society expects at a given time. Buhmann (2006) argues that CSR acts as an informal law, and that important principles of legal function are part of a set of values that guide many actions towards CSR. The screening of standards in ISO 26000 and ISO 45001 identifies the main factors affecting CSR for employees, such as organizational governance, human rights, labor practices, the environment, fair operating practices, participation and community development. The research reviewed above helps explain CSR for employees relatively clearly. The research team has inherited results that have a direct impact on CSR for employees in terms of employee awareness and legal compliance of the business, but there are new issues that need to be researched. Understanding CSR is an important factor that helps employees to actively protect their legitimate interests. In addition, legal regulations in a country help strengthen labor discipline, providing a way for businesses to follow a standard way.

Gul (2018) points out that OHS is a multi-sectoral activity with the task of protecting workers and the working environment. Risk assessment is a mandatory process in OHS work and will help assess potential risks that may arise, put in place control measures, and bring the risk to the lowest level within an acceptable range. Through the analysis of related research papers, the author approached a risk assessment method based on a multi-criteria decision-making process that is compliant with each field, which is a fairly modern risk assessment approach. Leso et al. (2018) conducted a study of documents related to occupational safety and risk assessment to provide a view of opportunities and challenges in OHS assessment in the 4.0 technology era. The results show that the majority of workers believe that the support of robots, machines, and technology will help workers work more efficiently and flexibly. On the contrary, they require workers to suffer psychological and health stress when exposed to machines when their knowledge is not fully updated. The research team has suggested that researchers in the field of OHS must have continuous evaluation surveys as well as knowledge training for employees. Gul and Ak (2018) conducted a study on the risks of mineral mining using Pythagorean fuzzy hierarchical analysis and established a 5 × 5 matrix. The results show that, for occupations with a high risk of occupational insecurity, workers and business owners always have to deal with very great risks, and it is necessary to have specific simulation studies for each specific production and business industry.

Zio (2018) stated the vision of the future of risk assessment, where business owners, authorities and stakeholders must apply the achievements of technology development to improve risk assessment methods. Using the data system of units in the same field, we digitize the information to have a database to build and discover high-potential accident scenarios. Supercomputers estimate which stages and stages at the unit are most likely to lose OHS to warn relevant parties. The development of computational tools and computational physics models must be applied to provide more specific warnings. Moreover, not stopping the data inside enterprises, researchers also have to assess the possibility of OHS loss under the impact of external factors such as climate change, political security situation and epidemics. Thus, it is necessary to have a forecasting model for the OHS for each specific period, country and industry. Jaafar et al. (2018) conducted an outstanding study on OHS issues in the construction sector in Malaysia, showing that the industry contributes greatly to the economy and development of each country. The author pointed out that there are main factors affecting OHS in the construction industry: people, workplace, management and external factors. External factors and management are the main causes of OHS assurance; however, human factors and workplaces are potential causes of occupational accidents and occupational diseases. Based on the research results, the author proposed an approach to OHS management that needs to synchronize policies, procedures, personnel and encourage employees to participate in the process of ensuring safety. Emphasize the institutionalization of the law and draw on previous research results to address this issue. Işık and Atasoylu (2017) assessed OHS performance in Northern Cyprus. By interviewing employers in small and medium enterprises, the author found that most business owners are not interested in the OHS law; if they are, they have not applied the risk assessment process in their enterprises. The business owner also said that they had not received any inspection team from the authorities to check on this issue in their business, which is the main reason that they did not update the relevant knowledge. Assessment and risk reduction are mainly due to the connection between the employer and the employee, as well as the word-of-mouth experience of the employees in the enterprise. Shur et al. (2015) argue that not only the Russian Federation but also other countries want to move towards a complete, complete, and transparent OHS policy that partially or fully complies with the ILO conventions. According to international documents in the field of OHS, the assessment and reduction of occupational risks is an important tool for maintaining the health of workers. One of the main ways to achieve this is to minimize occupational risk. The main objective here is to achieve an acceptable occupational risk level in the process of national policy formulation in the field of OHS, which can be considered one of the main tasks that the country needs to aim for. Mohandes and Zhang (2021) conducted a study on OHS risk assessment models in enterprises operating in the construction sector, the study showed that there are very few research papers on risk parameters essential to provide OHS assurance in the industry. This study combines many modern methods to assess OHS risks comprehensively, including logarithmic fuzzy ANP, interval value Pythagorean fuzzy TOPSIS and gray relationship analysis. Part of the research results show that the right decision-making of managers makes a great contribution to the work of ensuring OHS. Managers must have in-depth professional knowledge, as well as in-depth knowledge of risk assessment.

In 2013, Vietnam partially applied the content of ISO 26000, and the National Standards Technical Subcommittee issued TCVN/TC01/SC1-social responsibility compiled as a national standard in order to bring the standard to support organizations in implementing CSR as well as CSR for employees. Dang Thi Hoa and Giap Thi Huyen Trang (2016) researched the issue of CSR, showing the CSR situation of Long Ha Co., Ltd. The results show that the business is well-evaluated in terms of law, charity, and ethics. However, in economic terms, CSR states that the actual situation of enterprises is that they have not made the most of their main resources, leading to poor business results. In 2011, the CSR innovation strategy 2011–2014 introduced a new framework, broadening the scope and aspects of CSR, including at least the following issues: human rights, labor and employment (training, diversification of opportunities, gender equality and workers’ health and corporate welfare) (Huong and Thuan, 2019). Besides, the high awareness of employees about certain rights of employees in the workplace: salary, time, safety, welfare and promotion is also a pressure for enterprises to implement financial allocation for the implementation of CSR for employees. (Ho, 2017). Dang Thi Hoa and Giap Thi Huyen Trang (2016) also showed that legal regulation is a factor affecting CSR for employees, specifically on issues such as salary; pay and overtime, occupational accidents, labor safety, health insurance, social insurance, union funding and discrimination.

Thang (2010) analyzed CSR for employees by integrating HR policies with CSR to promote and create benefits for businesses and society. The employee relationship aspect is measured based on the extent to which the company ensures the health and safety of its employees, benefits from social insurance and other salary deductions, and employee-related organizations and associations. Huong and Thuan (2019) clearly show diversity and assess the current CSR situation in Vietnam. However, this study has not yet clarified CSR implementation by industry. Ho (2017) identified the relationship between environmental responsibility and financial performance in companies listed on stock exchanges in Vietnam. This study pioneered the development of a social responsibility index to build a development model of CSR as well as CSR for employees in Vietnam. In addition, the research team implemented a new ISO 26000 and ISO 45001 factor affecting CSR based on respect, fairness and human development: A group of factors on employees’ awareness of CSR towards employees, including: Working and resting time, Labor contract, Occupational health safety and hygiene, Salary and bonus policy, Remuneration and welfare policy, Training and promotion opportunities; The group of Vietnamese legal elements on CSR for employees, including: Income Guarantee, Discipline and Sanction, Collective Bargaininǵ – Trade Union, Social Insurance, Other Regulations; The ISO 26000 factor group on CSR for employees includes: Human rights, Labor practices, Community practices and activities, Community participation and development. Minh (2019) conducted a study on the practical approach to the law on the OHS of employers in Ninh Thuan Province. The survey results show that most employers are not interested in this work in their enterprises, and the implementation of legal documents related to employees and their representatives is very limited. Ha (2020) also made an environmental assessment, and legal policies related to OHS also need to change a lot in the direction of supporting workers. Propose solutions to propaganda and training for employees and employers on knowledge of occupational health safety and hygiene. In addition, it is necessary to coordinate with functional agencies, arrange staff to promptly come and closely follow the scene where the incident or occupational accident occurs to grasp developments, consequences and causes, give first aid to people suffering from occupational accidents, and investigate and record incidents and occupational accidents. After investigating and recording occupational incidents and accidents, depending on the scale, nature and consequences, the trade union proactively proposes to the competent authorities or employer to publicize, inform and widely disseminate the incident or occupational accident, especially the drawing of experience and solutions to overcome and prevent the incidence or recurrence of occupational accidents.

Phạm Thị Ly (2018) studied the labor market in the context of international integration, in which the author focuses on analyzing the impact of internal factors and international integration factors on the labor market’s results. Phan Tấn Hung (2018) conducted research on labor relations in enterprises, mainly on profits and wages between employees and employers. The author clearly outlines the nature of the exploitation and employment relationship in non-state enterprises in Vietnam in general and Ho Chi Minh City in particular, the harmonious and contradictory relations in labor relations in non-state enterprises in Ho Chi Minh City, and the movement trend of labor relations in non-state enterprises in Ho Chi Minh City.

By synthesizing research documents related to the topic, it can be seen that the issues of OSH risk assessment in each country have differences in implementation methods, but most of them show the same. reveal the limitations of the risk assessment process. In Vietnam, few researchers have focused on this issue. The initial results show that most business owners are passive in implementing OSH risk assessment, and workers are limited for access to the information. To have a basis for evaluating the level of implementation of this activity in Vietnamese enterprises, it is necessary to rely on groups of factors according to the ISO 26000 and ISO 45001 standards. This is a research gap that needs to be addressed. Identifying factors affecting the implementation of OSH risk assessment is very urgent today in businesses in Vietnam.

3. Aims

Based on the above analysis, 05 hypotheses are proposed to be tested:

H1: Managers’ capacity (LECA) affects (+) the implementation of OSH risk assessment (OSHE).

H2: The sense of responsibility of workers and their representatives (RESP) affects (+) the implementation of OSHE.

H3: Legal regulations and safety guidelines (LESA) affect (+) the implementation of OSHE.

H4: Labor safety policy (POLI) affects (+) the implementation of OSHE.

H5: Occupational safety training (OSAP) affects (+) the implementation of OSHE.

4. Methodology

Based on the ISO 26000 and ISO 45001 element groups on CSR and ILO guidelines on risk assessment in the workplace, guidance for employers, workers and their representatives. The author has developed open-ended questions aimed at collecting information from more than 230 enterprises operating in industries and occupations with a high risk of occupational accidents and diseases, as prescribed in Circular 07/2016/TT-BLDTBXH. According to Figure 1, the study selected the above sample sizes because they represent most of the business sectors that are required to participate in OSH activities. This number of businesses is also guaranteed to be spread far and wide in Vietnam. This sample size is basically representative of the research sample characteristics. The research team focused on two subjects to improve the OHS risk assessment process at the unit: (1) employers and (2) workers and their representatives. These respondents all agreed to voluntarily participate in the survey process, they understood and understood the concepts and content related to this survey.

Figure 1. Statistics on the number of businesses.

(Source: Compiled by author).

The objective of this survey is to evaluate the potential factors that influence the implementation of OSH risk assessment at enterprises that are required to participate in this work. Determine the order of influence of those factors to provide the most appropriate recommendations to relevant parties on the issue of OSH risk assessment.

Based on previous research results on OSH risk assessment at enterprises, combined with analysis of the current situation in the research context in Vietnam. The author has developed 05 hypotheses corresponding to 05 factors that directly affect the assessment of OSH risks at enterprises. On that basis, the author chose the linear regression method to test the influence of those factors on the performance of OSH risk assessment.

The questions are built on a 5-level Likert scale, and some are open-ended, revolving around the content of the ILO’s five steps of workplace risk assessment: (1) identify hazards; (2) identify who may be affected and how; (3) risk assessment-identify and decide on health and safety risk control measures; (4) document who is responsible for implementing the risk control measure and the timeframe; and (5) record findings, monitor and review the risk assessment, and update as necessary. Based on the main content inherited from the ILO, the author conducted a survey of 10 experts with over 10 years of experience in the field of OSH (03 lecturers, 03 legal researchers and 04 directors, production manager), with the characteristic of understanding the content of OSH risk assessment. Based on expert opinions, the author has proposed questionnaire contents that are more suitable for the research context.

First, for the employer, the questions will revolve around the main issues: Does the enterprise have a policy of risk assessment; The assessment of occupational safety risks is carried out by enterprises themselves or by units operating in the field of environmental monitoring; After performing the occupational safety risk assessment, the person directly participating in the assessment must summarize the risk assessment results, which must be recorded according to the occupational safety risk assessment form. In particular, affected by the parties involved in risk assessment as well as OHS work assurance, when detecting dangers, enterprises take measures as prescribed by law; departments have assigned people responsible for risk control and time frames to improve the problem.

Second, for employees or employee representatives, the research team focuses on the main issues: whether employees comply with the company’s regulations on OHS; participate in the process of describing risks to employers and functional units; learn from previous accidents or occupational diseases at the unit; employees are aware that their work activities will affect their colleagues; and employees actively change working methods to reduce risks.

Third, for supervisory and management agencies, the research team aims to clarify the following issues: monitored employers’ compliance with risk assessment steps; promulgated forms to guide risk assessment for each specific industry group; inspection and supervision of units with potential OHS risks; coordination with other functional units to perfect the management system of machinery, equipment and chemicals (PEME: Person/Equipment/Machine/Environment), which have potential risks of loss of OHS; Training activities on OHS risk assessment.

All respondents who answered the questions in the survey declared their informed consent to the study verbally because the surveys were primarily conducted by face-to-face interviews. Due to the sensitive nature of the research issue, the identity of the respondents was kept confidential.

The outline of this research was submitted by Kien Vu Gia to the Science and Training Council of University of Economics Ho Chi Minh City. After meeting the scientific council at University of Economics Ho Chi Minh City, this council approved it through the decision on admission to the doctoral student system according to decision No. 3259/QD-DHKT-ĐTSDH, 8 November 2022 University of Economics Ho Chi Minh City. University of Economics Ho Chi Minh City will be the monitoring agency for the quality of this research work of graduate students and colleagues. After completing the research process, the results of this research will be submitted to the University of Economics Ho Chi Minh City.

All authors worked together to carry out the research seriously. All authors make their statements with informed consent and have complied with all academic guidelines in conducting group work.

5. Result

The study conducted a survey of 230 enterprises with 11 business lines that are required to participate in ensuring OSH according to current regulations in Vietnam (Figure 1).

Based on the results of data processing using SPSS version 20 software(SPSS Inc., Chicago, IL) , in Table 1, it showed 162 respondents were male and 68 respondents were female. The number of respondents mainly with university degrees is 145 people, college graduates are 36 people and postgraduate degrees are 49 people. Most managers had over 5 years of work experience; specifically, 97 employees had 5–10 years of experience and 107 employees had over 10 years of management experience. Testing the reliability of this factor scale using Cronbach’s alpha coefficient gives the results, as shown in Table 2, most of the total correlation coefficients of all observed variables were greater than 0.3, and the Cronbach’s alpha coefficients of all the observed variables were greater than 0.6, thereby ensuring the reliability of the scale.

Table 1. Statistics of frequency characteristics of the research sample.

Characteristic	Frequency	Ratio (%)
1. Sex	N = 230	100
Male	162	70.4
Female	68	29.6
2. Age	N = 230	100
<30 years old	21	9.1
From 30 - under 45 years old	106	46.1
>45 years old	103	44.8
3. Work experience	N = 230	100
<5 years	26	11.3
From 5 - under 10 years	97	42.2
>10 years	107	46.5
4. Level	N = 230	100%
College degree	36	15.7
University degree	145	63
Postgraduate	49	21.3

(Source: Author’s data processing).

Table 2. Reliability according to Cronbach’s alpha coefficient.

Variable	Variable abbreviation	Observations were eliminated	Number of observations	Cronbach’s alpha
Manager’s capacity	LECA		4	0.822
Responsibility of employees and their representatives	RESP	RESP5	4	0.689
Legal regulations and safety instructions	LESA		4	0.635
Labor safety policy	POLI		4	0.872
Occupational safety training	OSAP		4	0.905
Carry out occupational safety and hygiene risk assessment	OSHE		4	0.685

(Source: Author’s data processing).

5.1. Exploratory analysis of independent variable factors

The scale measured 21 observed variables. After checking the reliability level using Cronbach’s alpha, the team realized that there was one variable that did not ensure reliability; therefore, these variables were removed from the scale. After two processing times, the results are obtained, as shown in Table 2, which maintains the five independent variables as the original proposed model. Based on Table 3, the Kaiser–Meyer–Olkin (KMO0 value is 0.750 > 0.5, and the Sig value of Bartlett’s test is 0.000 < 0.05, indicating that the variables are correlated with each other; therefore, the model is suitable for inclusion in exploratory factor analysis.

Table 3. Exploratory EFA factor analysis of independent factors.

KMO and Bartlett’s test
Kaiser–Meyer–Olkin measure of sampling adequacy.		0,750
Bartlett’s test of sphericity	Approx. Chi-Square	1904,695
	df	190
	Sig.	0,000

Table

Total variance explained
Component	Initial eigenvalues			Extraction sums of squared loadings			Rotation sums of squared loadings
	Total	% of variance	Cumulative %	Total	% of variance	Cumulative %	Total	% of Variance	Cumulative %
1	3,413	17,063	17,063	3,413	17,063	17,063	3,149	15,746	15,746
2	3,258	16,290	33,353	3,258	16,290	33,353	2,952	14,762	30,507
3	2,304	11,522	44,875	2,304	11,522	44,875	2,667	13,335	43,842
4	2,019	10,095	54,970	2,019	10,095	54,970	2,088	10,438	54,281
5	1,891	9,454	64,424	1,891	9,454	64,424	2,029	10,143	64,424
6	0,936	4,681	69,105
7	0,817	4,084	73,189
8	0,706	3,528	76,717
9	0,639	3,195	79,912
10	0,581	2,906	82,818
11	0,527	2,636	85,453
12	0,463	2,315	87,768
13	0,432	2,158	89,926
14	0,401	2,007	91,934
15	0,383	1,917	93,850
16	0,355	1,776	95,627
17	0,318	1,588	97,214
18	0,254	1,270	98,484
19	0,204	1,019	99,503
20	0,099	,497	100,000

Extraction method: principal component analysis.

Table

Rotated component matrix^a
	Component
	1	2	3	4	5
OSAP4	0,913
OSAP3	0,908
OSAP2	0,863
OSAP1	0,839
POLI1		0,900
POLI4		0,835
POLI2		0,833
POLI3		0,810
LECA1			0,829
LECA4			0,826
LECA3			0,807
LECA2			0,736
RESP4				0,760
RESP3				0,732
RESP2				0,708
RESP1				0,670
LESA4					0,806
LESA1					0,797
LESA2					0,593
LESA3					0,.551

Extraction method: principal component analysis.

Rotation Method: Varimax with Kaiser ^aRotation converged in 5 iterations.

(Source: Author’s data processing).

The extracted factors all have an eigenvalue greater than 1, and the stopping point when extracting factors at the 5th factor has an eigenvalue of 1891 > 1. The total extracted variance of the factor is equal to 64,424% > 50%, which indicates that the ability to use these four component factors can explain 64,424% of the variation in the observed variables. The remaining 20 variables were extracted into five factors based on the factor rotation matrix when running the remaining 20 variables are extracted into 5 factors.

5.2. Exploratory analysis of dependent variable factors

In Table 4, the results of EFA exploratory factor analysis with KMO equal to 0.825 > 0.5 and Bartlett’s test with sig equal to 0.000 < 0.05, confirm that the data are suitable for factor analysis. The analysis extracted three variables assessing the influence on the publication of sustainable development reports into a main factor with an eigenvalue equal to 3.137, and the total variance extracted was 77.413% >50%.

Table 4. Exploratory factor analysis EFA of the dependent variable.

KMO and Bartlett’s test
Kaiser–Meyer–Olkin measure of sampling adequacy		0,825
Bartlett’s test of sphericity	Approx. Chi-Square	635,811
	df	6
	Sig.	0,000

Table

Communalities
	Initial	Extraction
OSHE1	1,000	0,720
OSHE2	1,000	0,794
OSHE3	1,000	0,.741
OSHE4	1,000	0,881

Extraction method: principal component analysis.

Table

Total variance explained
Component	Initial eigenvalues			Extraction sums of squared loadings
	Total	% of variance	Cumulative %	Total	% of variance	Cumulative %
1	3,137	78,413	78,413	3,137	78,413	78,413
2	0,379	9,482	87,895
3	0,330	8,238	96,134
4	0,155	3,866	100,000

Extraction method: principal component analysis.

(Source: Author’s data processing).

5.3. Rebuild the scale after testing EFA

According to the Rotated Factor Matrix, the model formed five new factors (components). Synthesizing each new factor (scale), all five factors are quite similar to the original hypothetical scale, reaffirming that the scale includes 05 groups of factors:

• LECA: Managerial capacity

• RESP: Responsibility of employees and their representatives

• LESA: Legal regulations and safety instructions

• POLI: Labor safety policy

• OSAP: Occupational safety training

The dependent factors were OSHE.

5.4. Results of regression model analysis

After extracting factors from the exploratory factor analysis, we conducted a regression analysis to identify factors affecting the performance of OSH risk assessment. Regression analysis was performed using five independent factors: LECA, RESP, LESA, POLI and OSAP, with the dependent variable being OSHE.

The multivariate linear regression equation of this study has the form:

Overall regression function: $$\text{OSHE}=\beta 0+\beta \text{1LECA}+\beta \text{2RESP}+\beta \text{3LESA}+\beta \text{4POLI}+\beta \text{5OSAP}+\text{Ui}$$

The regression model identifies the independent factors that impact the dependent factor. Simultaneously, the model also describes the level of impact, thereby helping us predict the value of the dependent factor. According to Table 5, the level of explanation of the model is Adjusted R square = 0.270; thus, about 27% of published sustainable development reports at hotels are influenced by the model’s independent factors, with a confidence level of over 99% (F-test, sig < 0.05).

Table 5. Results of regression model analysis.

Model summary^b
Model	R	R square	Adjusted R square	Std. error of the estimate	Durbin–Watson
1	0,535^a	0,286	0,270	0,85421755	1,651

^aPredictors: (Constant), OSAP, POLI, LESA, RESP, LECA.

^bDependent variable: OSHE.

Table

Coefficients^a
Model	Unstandardized coefficients		Standardized coefficients	t	Sig	collinearity statistics
	B	Std. Error	Beta			VIF
1
(Constant)	1,891E-016	0,056		0,000	1,000
LECA	,415	0,056	0,415	7,352	0,000	1,412
RESP	0,264	0,056	0,264	4,670	0,000	1,174
LESA	0,132	0,056	0,132	2,331	0,021	1,091
POLI	−0,048	0,056	−0,048	−0,853	0,395	1,126
OSAP	0,158	0,056	0,158	2,796	0,006	1,140

^aDependent variable: OSHE.

(Source: Author’s data processing).

The regression results show that only four independent factors from LECA, RESP, LESA and OSAP are statistically significant (sig < 0.05), which is satisfactory, so they will be retained in the research model. The POLI factor was not statistically significant because sig = 0.395 > 0.05.

Based on the results of Table 6, ANOVA has a value of Sig = 0.000 < 0.05; therefore, we reject hypothesis H0 and accept alternative hypothesis H1. In other words, there exists a model.

Table 6. Results of ANOVA analysis.

ANOVA^a
Model	Sum of squares	df	Mean square	F	Sig
1
Regression	65,550	5	13,110	17,967	0,000^b
Residual	163,450	224	0,730
Total	229,000	229

^aDependent variable: OSHE.

^bPredictors: (Constant), OSAP, POLI, LESA, RESP, LECA.

(Source: Author’s data processing).

In other words, with a significance level of 5%, it can be concluded that the implementation of labor safety and hygiene risk assessment in Vietnamese enterprises is influenced by at least one of the remaining four factors.

Multicollinearity occurs when independent variables are closely correlated with each other. If there is multicollinearity, the test results will be misleading, possibly due to exaggeration of research results. To check whether multicollinearity occurs or not, the tolerance value test, the variance inflation factor (VIF) is used. The results show that the VIF ranges from 1.091 to 1.412, all less than 2. Thus, it can be confirmed that multicollinearity is not a serious problem for the independent variables in the research model.

According to the results, employees and their representatives believe that the management team tried to encourage employees to be safe in a busy work schedule but still complained about the problem that the management team still forces employees to work overtime to ensure order progress (Ho, 2017). This is the point at which employees must understand relevant laws to protect their personal interests. Information on OHS issues and risk assessment needs to be developed from competent authorities and specialized units to avoid only disseminating theoretical documents, and it will be difficult to convey to employees the dangers of specific jobs. It is extremely urgent to model, build forecasting models, and assess the possibilities and risks arising in the labor process, although this will incur more costs for businesses (Zio, 2018). Each industry has its own unique characteristics; management agencies need to evaluate and group industries with similar relationships to help employees better grasp and understand the process and identify risks to OHS (Jaafar et al., 2018). After using big data systems to simulate and describe the risks of OHS loss at the enterprise, the business owner and the labor representative must regularly exchange and spread this information to ensure that employees will have to ensure their own safety and business (Ha, 2020). In the process of building models and simulating situations, the participation of workers is necessary; they themselves, not others, grasp most of the stages and stages of production, and know the moments causing OHS loss at the unit (Mohandes & Zhang, 2021). The system of modern machinery and equipment and applying technology will help employees achieve higher work efficiency, help reduce the labor force and create more effective productivity. However, it will make workers’ psychology more unstable; they must be trained regularly and continuously to be updated with changes in science and technology (Leso et al., 2018). When an occupational accident occurs in a unit, the recording and disclosure of information in a transparent, accurate, and timely manner demonstrates the CSR (Ho, 2017). Enterprises must be responsible for related parties when occupational accidents occur and offer the most appropriate solutions. This partly helps businesses to improve their image in the eyes of customers, investors, and other stakeholders.

Employees are often the most disadvantaged when occupational accidents occur. Therefore, the research team wanted to exploit more information related to the OHS affecting this object through the survey results. Employees are always conscious of avoiding unfortunate situations during their work at the unit, but they are not fully equipped with relevant knowledge from all levels of management and authorities (Ha, 2020). The provision of knowledge is quite sketchy; sometimes, they have not received a strong warning from the business about the consequences of an accident. They also agree if they are witnessed, propagate information about measures and risks that may be encountered through image or video simulations related to the accident so that they can be more conscious in their work (Thang, 2010). Enterprises need policies to develop appropriate salaries, bonuses, and rest conditions to help employees have a better spirit at work. Employees understand the contents and conditions so that they can enjoy policies and regimes when there is an occupational accident, but these issues often face difficulties when they must be approved by the business union and the business owner. There are no professional organizations or intermediary assessment agencies to protect the rights of workers (Phan Tấn Hung, 2018).

This is a bottleneck when there is an accident situation in which the business owner does not want to publicize the information to the outside and support employees. It is necessary to have a representative department for employees, trade unions, or professional organizations with a thorough understanding of the risks and issues of OHS. The majority of respondents said that if their representative has knowledge of OHS legislation as well as processes, potential risks in the process of performing labor at the unit are very useful (Minh, 2019). This bridge will synthesize information and convey the thoughts, aspirations, and opinions of employees to business owners, business managers, and relevant authorities to complete the legal institution for each specific industry (Mohandes & Zhang, 2021). When asked, most respondents think that it is necessary to have a regulation and guidance on the disclosure of information related to CSR related to risk prevention and OHS assurance for employees. Enterprises often avoid mentioning this issue; only those enterprises that do not have bad information in OHS actively publish it to increase the image of the business in the eyes of stakeholders (Shur et al., 2015). The issue of OHS is not only necessary from the consciousness and responsibility of the business owner, but also needs to be implemented based on legal regulations, and enterprises must comply with these rules (Anh-Tuan et al., 2022). The perfection of the legal system must be built on the basis of standard principles of recognized international conventions (Shur et al., 2015), inheriting and selecting conditions suitable to the socio-economic environment in Vietnam, and adding specific details in our country to ensure that information is not omitted. Expanding its application to the informal sector is a significant challenge, requiring certain financial investments. Meanwhile, all levels, sectors and localities are still subjectively uninterested in allocating funds for the dissemination of legal documents, leading to the inability to deploy many activities on propaganda and training in areas without labor relations, in craft villages, and especially in the field of agriculture.

The effectiveness of statistics and reporting on OHS remains low. The inspection and examination work is still small because of the very limited budget for implementation, the inspection force is too thin to meet the inspection and examination requirements compared to the actual requirements, and the number of enterprises is increasing. Information and propaganda work are neither extensive nor regular. The content of propaganda forms is still heavily focused on expertise and techniques and has not been classified to suit each audience. To overcome the aforementioned shortcomings and limitations, central agencies need to continue to study, develop and complete guiding documents of the 2016 Law on OHS, so that the 2016 Law on OHS can be increasingly complete and put into practice in social life. In addition to the results mentioned above, through direct interviews and surveys of respondents, factors such as labor relations at the enterprise or especially factors of units and organizations qualified to advise and Monitoring activities to ensure OSH are factors that will more or less impact the implementation of OSH risk assessment. Businesses that have well-maintained employee relations will be more effective in carrying out OSH risk assessments. Most respondents agreed that there should be legal regulations permitting a number of organizations to ensure consulting and monitoring conditions for OSH activities like a unit accompanying businesses.

6. Conclusion

OHS is a major socioeconomic policy in Vietnam, an important task in the country’s socioeconomic development strategy. Vietnam’s consistent view has always considered ensuring OHS to be the most practical benefit for employees. Practical approach to the problem of risk assessment and OHS in enterprises doing business in specific fields in Vietnam. The results show that the most influential factor in performing OSH risk assessment is the manager’s capacity, which is completely appropriate, especially in emerging economies like Vietnam. The second factor is the sense of RESP. It is the workers and their representatives who must be interested in this work in order to change the perception of stakeholders, to avoid the current situation where employers do not pay enough attention to OSH for workers. Next is the factor of OSH training, the dissemination of legal documents to the grassroots so that businesses, employers, and employees can grasp them is still very limited. All levels, branches and localities have not paid attention to allocating funds for law dissemination activities, so propaganda and training in areas without labor relations has not been carried out much. Finally, it is necessary to improve legal document systems aimed at ensuring the rights and obligations of parties related to OSH risk assessment activities. Through analysis and comparison of laws with statistical methods, interviews were conducted. The research team clarified the incomplete points of the law regarding OHS. The limitations of state agencies in ensuring OHS should be pointed out. This is also the premise study for state management agencies as well as business owners to have a clearer view of the current status of risk assessment, ensure OHS in their units to improve operations more effectively, and reduce occupational accidents in their units. This study is a premise for future studies with a larger sample size, adding potential factors such as labor relations, supervision consulting units to assess OSH risks; OSH risk assessment costs. Furthermore, future research can delve into specific business sectors to further clarify the characteristics of OSH risk assessment activities.

Author contributions

Conceptualization: Gia-Kien Vu, Thu-Nguyen Lam Kim, and Kien-Cao Phuoc.

Data curation: Tuan-Le Anh, Tram-Nguyen Thi Huyen, and Thu-Nguyen Lam Kim.

Formal analysis: Gia-Kien Vu, Tram-Nguyen Thi Huyen, Hieu-Nguyen Trung, and Kien-Cao Phuoc.

Investigation: Tram-Nguyen Thi Huyen, Tuan-Le Anh, Gia-Kien Vu, Kien-Cao Phuoc.

Methodology: Tuan-Le Anh, Tram-Nguyen Thi Huyen, Gia-Kien Vu.

Project administration: Gia-Kien Vu, Hieu-Nguyen Trung, Thu-Nguyen Lam Kim.

Resources: Tram-Nguyen Thi Huyen, Tuan-Le Anh, Gia- Kien Vu.

Software: Gia- Kien Vu, Tuan-Le Anh, Kien-Cao Phuoc.

Supervision: Tuan-Le Anh, Gia- Kien Vu, Thu-Nguyen Lam Kim.

Validation: Tuan-Le Anh, Hieu-Nguyen Trung, and Kien-Cao Phuoc.

Visualization: Tuan-Le Anh, Gia-Kien Vu, Hieu-Nguyen Trung, and Kien-Cao Phuoc.

Writing – original draft: Tram-Nguyen Thi Huyen, Tuan-Le Anh, Gia-Kien Vu, and Hieu-Nguyen Trung.

Writing – review & editing: Tuan-Le Anh, Tram-Nguyen Thi Huyen, Gia-Kien Vu, and Kien-Cao Phuoc.

Acknowledgments

The authors express their sincere gratitude to all who willingly provided diverse support for the success of this study.

Disclosure statement

No potential conflict of interest was reported by the authors.

Data availability statement

the data that supported the findings of this study are available from the corresponding authors upon reasonable request.

Additional information

Notes on contributors

Kien Vu Gia

Gia-Kien Vu is a PhD student in University of Economics Ho Chi Minh City – UEH He is a lawyer on Dong Nai Bar Association, Vietnam and a tutor of Law School of Binh Duong University, Vietnam.

Tram Nguyen Thi Huyen

Tram-Nguyen Thi Huyen has a PhD in business and management, graduated from Ho Chi Minh City University of Economics. Currently, she is a lecturer at the Faculty of Economics, HCMC University of Technology and Education, Ho Chi Minh City, Vietnam. Her main research interests are management accounting, social responsibility and sustainable development.

Tuan Le Anh

Tuan -Le Anh is a PhD in business and management at the University of Economics Ho Chi Minh City-UEH. He is currently deputy head of the Organization Department of Duy Tan University, Da Nang City, Vietnam. He has had over 20 works in prestigious journals mainly related to social responsibility and sustainable development.

Hieu Nguyen Trung

Hieu-Nguyen Trung is a MA of Tesol. He is a lecturer at the Faculty of Economics, HCMC University of Technology and Education, Ho Chi Minh City, Vietnam.

Thu Nguyen Lam Kim

Thu-Nguyen Lam Kim is a MBF. She is a lecturer at Nam Can Tho University, Can Tho City, Vietnam.

Kien Cao Phuoc

Kien-Cao Phuoc is a M.Fin. He is currently the head of the finance and accounting department at Thu Duc College of Technology, Ho Chi Minh City, Vietnam.