Finnish Institute of Occupational Health

Danish National Research Centre for the Working Environment

Norwegian National Institute of Occupational Health

The occupational safety and health scorecard - a business case example for strategic
management
Author(s): Birgit Köper, Klaus Möller and Gerard Zwetsloot
Reviewed work(s):
Source: Scandinavian Journal of Work, Environment & Health, Vol. 35, No. 6 (November
2009), pp. 413-420
Published by: the Scandinavian Journal of Work, Environment & Health, the Finnish Institute of
Occupational Health, the Danish National Research Centre for the Working Environment, and the Norwegian
National Institute of Occupational Health
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 - economics
Originalarticle ofoccupational andhealth
safety
Scand J WorkEnvironHealth2009;35(6):4 13-420

Theoccupational andhealth
safety - a business
scorecard caseexample
for
management
strategic
byBirgit
Köper, KlausMöller,
PhD,1 Gerard
PhD,2 PhD3
Zwetsloot,

-
KöperB, MöllerK, ZwetslootG. The OccupationalSafetyand HealthScorecard a business case examplefor
strategicmanagement.Scand J WorkEnvironHealth.2009;35(6):41 3-420.

Objective Humanresources andhealthissuesare crucialin termsof corporate competitiveness. However,

continuous
systematic, andstrategicallyalignedoccupational
safety andhealth(OSH) management is scarcely
appliedincompanies. Onemajorreasonforthiscouldbe thelackofgenerally acceptedandstandardised OSH
controlmethods.Ourobjective wasthustoconceptualize a method bywhichqualitative factorssuchas human
resourcesandOSH aspectscontribute totheperformance orvalue-added layerofan organization.
Methods Wedevelopeda businesscasebasedonthewell-known andacceptedBalancedScorecard approach,
whichwe adaptedandappliedtothemanagement ofOSH issues.Theconcept wasimplemented inthecourseof
a comprehensivecase studyat a Germanautomobile manufacturer.Wegathered healthas wellas financedata
inordertotestwhichhealth-related indicatorshadan impacton financialperformance.Thedemonstration of,
andreportingon,howthepromotion ofworkplace healthcontributes totheorganization
strategically is crucial
forbothhealthandhumanresource managers.
Results Basedonmulti variateregression ourmainfinding
analyses, wasthattheBalancedScorecard approach
is anadequatemeanstocontrol OSH issuesinterms ofstrategic
healthmanagement. Ouranalysesdemonstrated
thathealth-related
interventions contribute to performance
significantly aspectssuchas quality, productivity,
andcostreduction.
absenteeism, Therefore, thefinancial
impactofhealth-relatedaspects/interventions could
be demonstrated
bymeansoftheOSH scorecard.
ConclusionsTheavailability andquality ofhealthdatawithinthecontextofoverallcorporateperformance data
needstobe improved inordertobridgetheOSH-related andperformance issuesofan organization.

Keyterms BalancedScorecard;
business casestudy;
performance; causeandeffectchain;constructive
research
study;humanresourcemanagement;
approach;empirical managementcontrol;organizational
performance;
indicator.
performance

ManyEuropeancountrieshave developedfromindustry- futurecompetitiveness.This value can be measuredand

to service-or knowledge-basedeconomiesduringthelast
decades. Globalization,increasedpressureto innovate,
andgrowingcompetition fortalentedworkershave incen-
tivizedorganizationsto review theiremployee-relation
strategiesin orderto attract,
motivate,and retaina quali-
fiedworkforcethatwill help themto be successful(1).
Investments in occupationalsafetyand health(OSH) as
part of human resourcemanagement4have, therefore,
potentiallya value forbusinessand shouldbe crucialto
to
reported managementby means of practicalbusiness
cases. The fundamentalidea behind applyingbusiness
cases to humanresources(includingOSH) is thatit is
bothpossible and necessaryto organizework in accor-
dance withaccepted workingconditionsand long-term
economicefficiency.Hence positiveassociationsbetween
human-related resourcesand organizationalperformance
are presumed(2). Already in the 1960s, firstattempts
were made to accountforthehumanfactor(3).

1 Bundesanstalt
fürArbeitsschutz
undArbeitsmedizin,
Dortmund, Germany.
2
Georg-August-University
Göttingen,Göttingen,
Germany.
3 TNO QualityofLife- WorkandEmployment, theNetherlands.
Hoofddorp,
4 Moststudiesrefer
tohumancapitalorhumanresource rather
thantoOSH exclusively.
Weregard
management OSH as animportant
partofhuman
resources.
Therelevanttermshumancapital,humanresources
andOSH aredefinedwithinthetheorychapter.
to: Dr B Köper,Bundesanstalt
Correspondence fürArbeitsschutz
undArbeitsmedizin,
Friedrich-Henkel-
Weg 1-25, D-44149 Dortmund,
Germany.[E-mail:koeper.birgit@baua.bund.de]

Scand J WorkEnvironHealth2009, vol 35, no 6, themesection 41 3

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Scorecard foroccupational safetyand health

In thisarticle,we tacklethebusinessperspective Humancapital refersto thebenefitsgainedfrom

on OSH andaddressthequestionsandproblemsfaced investments in knowledge, skills,and qualifications of
by corporatemanagement whenassessingthe avail- peopleby means of education and individual develop-
and
ability applicability of effective controlsystems to mentprograms, respecting individualcharacteristics,
manage health and safetyissues(and human resources attitudes,and motivation (2, 8-10). In thisarticle,the
morebroadly)andshowtheircontribution to organiza- following definition is used: "The humancapitalof an
tionalperformance andcompetitiveness. Thusourmajor organisation represents the entire (physical, mental, and
objectivewas tolinkOSH - as partofhumanresources social)individual and collective performance potentials
- to overallorganizational businessissuesthrough the ofitsemployees"(9, p 16).
use of a case study.In doingso, we demonstrated the Humanresources, incontrast, areparticular aspects
of
feasibility applying theBalanced Scorecard approach oftheindividual andsocialperformance such
potentials,
to strategicOSH management (4, 5). As a firststep,we as physicalandpsychological health, knowledge, skills,
describetheunderlying theoretical assumptions con- motivation, trust,socialsupport, andcooperation. This
necting human resources and OSH issues to corporate definitionfollowsthecommonly applied subordination
performance and highlight thatthereis stilla lack of ofthetermhumanresources to thebroadermeaningof
generally acceptedtheory-based modelsinthisfield. humancapital.Hence,thedefinition includesnotonly
theactualutilization ofemployees'skills(forexample,
in theprocessof organizational performance), butalso
theirpotential usefulness (9).
Theory The WorldHealthOrganisation defineshealthas a
complete stateofphysical, mental, andsocialwellbeing,
In buildinga bridgebetweenhumanresource/OSH not merelythe absenceof disease or infirmity (11).
issuesand theorganization'sperformance, we define Healthalso comprises aspectsofworkabilityandself-
someessentialtermssuchas "businesscase", "human management (4, 12).We,therefore, regardhealthas part
capital","humanresources",and"health": ofhumanresources, andthepromotion ofhealthas an
Thebusinesscase forOSH is definedas the(poten- aspectofhumanresourcemanagement.
tial)valueofOSH as seenfroma businessperspective. The likelyrelationship betweenhumanresource
The objectiveof thebusinesscase is henceto obtain issuesandorganizational performance areillustratedby
management commitment andapprovalforinvestment Beckeret al (2) in figure1.
inhealthandsafety bymeansoftransparent arguments These definitions alreadypointto thecomplexity
andincreasetheuseofOSH interventions incompanies. oftherelations whichhaveto be measuredandsetout
Thebusinesscase is supposedtodemonstrate thatOSH in businesscases. Organizations are complexsocio-
investments onboththeorganizational
haveeffects (eg, economicsystems,whichmustadaptto (enormous)
cost
quality,
productivity, and
reduction) individuallevel externaland internalchanges(13). These complex
(eg, engagement, motivation,
job satisfaction)
(6, 7). socio-technical systems cannotbe understood bymerely
Thus,theOSH businesscase playsan important rolein analyzingtheirsinglecomponents or theirindividual
reporting ofOSH to theorganization's
thecontribution relationships.In additionto thefactthatthereduction
strategicobjectives. ofa complexsystem to singlecausalrelationships does

1 2 3

Business /strategic Design of HRM- Health abilities, Productivity,

initiatives system motivation, creativity,
- ► - ► job design - ► performance

Improved result (eg, Profitand growth

Shareholder value
turnover)
1- ► - ► - +

4 5 6
Figure1. Heuristic of humanresources
chain/ relation fromreference
value(modified
and shareholder resource
2). (HRM=human
management)

41 4 Scand J WorkEnvironHealth2009, vol 35, no 6, themesection

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 Köper et al

notrepresent thecorporate therelation

reality, ofhuman of an organization based on its humanresource/OSH
resource/OSH investments tofinancial outcomes is quite initiatives.
Sinceitis important fororganizational per-
complex. Results of empirical analyses based on simpli- formanceto attractqualifiedpeople, thesetheories
fiedmodelsare,therefore, notfullyadaptableto the contributeto theoveralltheory discussion.
detailedcauseandeffect chainsin complexsystems. Howeverall theseapproaches- each tacklingone
To date,neither bindingstandards norregulations specificperspective - arenotyetcombinedin termsof
existfor internal orexternal reporting humancapital
of a standardtheory. Moreover,despitebeingthemost-
or respectively OSH in organizations. Thereare cer- citedtheory, the resource-based view has also been
tainlyinteresting examples[eg,theFinnishexperience criticized:
Glaseretal (9) statethatthistheory doesnot
withworkability andhumanresource reporting (14),the takeintoaccounttheeffectsof health-related factors
Swedishexperience witha healthstatement (15)], but (suchas engagement, motivation, andjob satisfaction,
theyhardly playa roleintheshareholder valueperspec- amongst others)on specificperformance indicators (eg,
tiveandthecommunication ofcapitalmarkets (16). One productivity,quality,costreduction).To date,theimpact
reasonforthismightbe thelack of broadlyaccepted of human-related aspectson performance indicators
theory approaches andmodels.The mostcitedofthese havenotbeencomprehensively explored(see steps2,
approaches areroughly presented intable1. 3, and 4 in figure1). Thereis merelyan intuitive and
Thereare manystudiesthatfocuson investment plausibleexplanation fortherelationship - "thebelief
in humancapital/human resourcesand financialsuc- thatindividual employeeperformance has implications
cess; theyoftenfallin thecategory of "bestemployer forfirm-level outcomeshasbeenprevalent amongaca-
studies"(9, 23). Such studiestake a resource-based demicsand practitioners formanyyears"(24, p 636).
viewof a firmas theirtheoretical background. Dat- However,thereis stilla lack of theoretical foundation
ingbackto the1950s,theresource-based view is still and generally acceptedstandards in theory, models,or
themost-cited theorybackground in thefieldof best businesscasestolinkeffective humanresource manage-
employer studies.Withreference to theheuristic chain mentwithindividualand organizational performance
fromhumanresourcestrategy to shareholder value, andoverallfinancial success.
theresource-based viewfocuseson thecreationof the Inspiteof thisscientific gap (ie, lack of validated
organization'sspecificresources(see step 2 in fig- models),organizations continueto requireinstruments
ure 1). In contrast, thearguments of strategichuman to strategicallyalignhumanresourceand OSH inter-
resourcemanagement concentrate on the strategy as ventionsand outcomeswithorganizational objectives.
thefundamental buildingblockof all activitiesin the Sinceinvestments inhumanresources shouldcontribute
fieldof humanresources. Advocatesof thisapproach to theorganization's goals,individuals responsible for
(see table 1) claimthathumanresourceinterventions humanresources andOSH activities requireappropriate
contribute to organizational performance if theyare guidanceandreporting structures.
In production as well
alignedtotheoverallcorporate strategy. as in serviceindustries, thefocusis on costreduction
Signalingand the social identity theoriesfocus and value creation.Therefore investments of all kinds
on an internalstakeholder group(as opposedto the - including human-related ones - have to be justified
shareholder perspective) claimthatstaffmembers
and andtheircontribution to strategic
targets explainedand
or potentialjob applicantsassess the attractiveness understood in advance.

Table 1. Overview of theories in the field of connecting human resource/occupational safety and health (OSH) issues to organizational
performance.

Theory
approach Content

Resource-based
view Anorganization
achievesadvantagescomparedto itsdirect
competitors
bydeveloping resources
specific (humanresources
amongthem)whichcannot easilybecopiedbyotherorganizations. thistheory
Underlying isthehypothesis
ofthepositive
ef-
fectsofhuman-related
investments/interventions
ontheorganization's
performance.
(17,18)

human
Strategic Humanresourcemeasures havetobealigned
withstrategy
andorganizational
values.HumanresourceandOSHinterventions
resourcemanagement indifferent
fields(eg,health,
personal haveto becoordinated
development) ina holistic
waytofacilitate between
synergies
them(19,20,23)

Signaling Thesignaling
theory(21,23) is relevant
inexplaining andhumanresource
corporate Anorganization's
reputation. human
resource
initiatives
mayattract potential
applicants
byservingas a signalofworking intheorganization.
conditions
Socialidentity Thistheory thatpeopleclassify
(21, 22,23; suggests themselves
intosocialcategories
onthebasisofvarious such
factors,
as theorganization
forwhichtheywork,andthatmembership inthesesocialcategories
influences
an individual's
self-concept
(21,22).

Scand J Work Environ Health 2009, vol 35, no 6, theme section 41 5

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Scorecard foroccupational safetyand health

Method (ii) customer(iii) process,and (iv) potential/learning

(28, 29). Thoughtheindicators focusedon thesefour
andcommunicating
Researching evidence:
the BalancedScorecardlayerspicturethepastandpresent
Balanced
Scorecard ratherthanthefuture, themethodincludesa prospec-
tive focusbecause it gathersleadingindicatorsfor
Set outin thispaper,ourmethodwas to presenta case performance-relevant aspects.MoreovertheBalanced
studythatshowsthefeasibility of applyingtheBal- Scorecard's further development emphasizesfuture-
ancedScorecard approach to OSH inordertodevelopa relatedgoals.
businesscase whichalignshumanresourcesand orga- The idealprocessfordeveloping a BalancedScore-
nizationalperformance objectives.Thereare a limited cardbeginswiththesetting of strategic goalsresulting
numberof businesscases forOSH as thefieldis an fromtheaforementioned fourperspectives on a given
emerging one, and yettheuse of case studiesoffers For the
strategy. example, strategy foran organisation's
multipleinsights and thepossibility to place a highly healthdepartment might be thereduction ofabsenteeism
complex issue into context. This seems tobe appropriate byimproving theemployees' healthstatus, theirmotiva-
a
at stage when theory building stillneeds elaboration. and
tion, job At
satisfaction. this point,a set ofkeyper-
Conceptually applied in our case study, theconstructive formance indicators(see column "strategic measure" in
researchapproach(25, 26) is viewedas a verysuitable figure 2) is definedfor everystrategic goal(see column
methodology as itcombines empirical research elements "goal" in figure2) allowinga comparison of planned
witha normatively intendedresearchoutputoffering data
and actualperformance (see figure2, perspective
concreteadviceandrecommendations. Ourcase study "value added").To reachthedefinedstrategic goals,
buildson theearlierworkof otherauthorsand their actionprogrammes as wellas budgetsareallocated.
experiences withbroadempirical as well as case study Kaplan& Norton(28) have suggested to applythe
researchon humancapital,humanresources, andOSH fourperspectives of(i) finance,(ii) customer, (iii) proc-
respectively(4, 5, 7, 9, 27). ess,and(iv) potential/learning tothemulti-dimensional
An important reasonforchoosingthisapproachwas performance measurement. Morerecently, theyproposed
thecommunication dimension oftheresearchmethod. to move away fromthe four-box modeltowardsso-
TheBalancedScorecardis themostprominent example called"strategy maps"as visualrepresentation ofhow
ofanadvancedperformance measurement andreporting intangible assetsare converted intotangibleoutcomes
tool thatenablestheimplementation and penetration (29, 4, 5). Cause and effect relationships are a pivotal
of corporate strategies throughout theorganization. It aspectofthestrategy mapconcept,as wellas perform-
consistsof strategic goals,keyperformance indicators, ancemeasurement conceptsingeneral(30). Theserela-
andactionsfromfourperspectives:
targets, (i) finance, tionships shouldprovidea detailedandbroadpicture of

Increasequality Partspermillion
(ppm) - 5%

Increase productivity measure(number

Productivity + 5o/o
ofproducedunits)
Decrease costs Returnon Investment(ROI) + 5%
A ofWHP measures
fa Absenteeism Attendance +1%
" 5%
( -'( ~-' Avoidand minimise Numberofwork-related
ailments
Psychological Physical psychologicalstress
stress stress Numberofwork-related -5%
[* J^ J Avoidand mjnimise
Health & physicalstress psychologicalillnesses
Behavior I =^--=^
Healthbehavior eventsforthe
j |ncrease hea|tnawareness and Numberofparticipants inWHP +5% Marketing € xxx
v-- - ■■-> WHP actions
healthbehaviour events
fa (executivesand employees)
Numberofergonomie +5%
( if ImDrove1 Improveergonomics Analysisof WHP actions € xxx
Improve safety workstations
[ergonomics^ ^ J |mprovesafetyat work Numberofaccidents
"5% AnalysisofWHP actions € xxx
Workplace
Health Promotion ( implement networking Process ofnetworking Recommendationforthe
] implement among
networking
Processes amongexecutives j executjeves formationofa networking € xxx
[ implemented
JÈÇ processes
f Developmentofnewtopics Numberofnewtopics 2 Peryear Discussionofinnovation € xxx
Development^
Workplace ofnewtopics Inplementcustomerfocus Indexfromemployeequestioning 3 of5 Cultureguidelines € xxx
Health Promotion ' )
Potentials f implement
increasecompetencefor ofemployees +5%
Numberoftrainings Welldirectedemployee € xxx
customer || ^"¿^l demandand aid
£r prevention perannum
focus prevention
^ J^ J | | j |

Figure Balanced
2. Health (4). (WHP= workplace
Scorecard health
promotion)

41 6 Scand J WorkEnvironHealth2009, vol 35, no 6, themesection

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 Köper et al

thereality.As a consequence, manydimensions suchas theinvolvement ofvariousdepartments. Health-related

timeandlinearandnon-linear relationships to be
have datawerecollectedforall theformulated constructsvia
considered. Thus,strategy mapsdo notaimto integrate a written The
questionnaire. sample contained 428 blue-
allpossiblecauseandeffect relationships,butonlya few collar male workers.The questionnaireconsidered
strategic relevantones (29), depending thedefined
on 145 items(qualitativedata) includinginformation on
(health)strategy. In this case study,thestrategy map demographics, work satisfaction,health and wellbe-
concept servedas a logicalframework forthedevelop- ing,satisfactionwithhealthinterventions, leadership
mentof a performance measurement tool enablingan andcorporate performance. Thequestionnaire included
economicevaluationof OSH programmes and their mainly closedquestions and featureda answer
five-point
strategic Within
control. the OSH context, Balanced
the scale. Quantitativedata (value addedperspective, see
Scorecardis interpreted as an instrument focusingon figure2) forthe21 researchedcostcentres wereobtained
internal relationships(see figure2) in contrastto the from different
internalinformation systems (eg,account-
"traditional"approach, which also incorporatesexternal ing,human resources, qualitydepartment).
aspects(eg,thecustomer perspective).
In theproposedconcept,employeesare consid-
eredas internal customers, whohavea self-interest in
healthy and secure work. Followingthe logic of the Results
Balanced Scorecard,we identified fourperspectives
forthemultidimensional performance measurement of One majorconcernof thecase studyat handwas how
OSH: (i) performance/value added:whichOSH costand to analyzetheimpactofhealth(workplacehealthpro-
benefit goalshavetobe defined tosupport theeconomic motionprocesses,and healthand behavioritemsin
goalsofthefirm?(ii) internal stakeholder (healthand figure 2) on performance-related aspectssuchas qual-
behaviourof employees/customers): what strategic ity,productivity, cost reductionand absenteeism. As
goals concerning theemployee'shealthbehaviorhave pointedoutin thetheorysection,thereis currently an
to be definedto contribute to theperformance goals? insufficient understanding as to how theserelate.In
(iii) workplacehealthpromotion processes: how do thecourseofthecase study, we obtainedmanyresults
OSH processeshavetobe designedto contribute tothe withrespectto correlations within- andbetween- the
desiredhealthbehaviorof employeesas well as orga- different strategy map levels.In thisarticle,however,
nizationalperformance? (iv) workplacehealthpromo- ouraimwas to concentrate on theperformance-related
tionpotential:how do theOSH actors'potentials and impactsin orderto answerthequestion:"Do interven-
capabilitieshaveto be advancedin orderto reachthe tionsfocusedon thepromotion of workplacehealth
performance, stakeholder, andprocessgoals? support corporate financialobjectivesand,ifso, which
health-related aspectsarethemostimportant?"
In ordertoconceptualize a method bywhichqualita-
ofthecasestudy
Development tivefactorssuchas humanresourcesand OSH aspects
Theproposed conceptual framework was developedand contribute to organizational performance or thevalue-
implemented as a case studyat a production centreof addedlayer, we undertook multivariateregression analy-
a multinational automotive industry firmin Germany, ses oftheindicators atthedifferent levels.In thispaper,
employing about3500people.In ordertomapthestrate- we onlypresenttheregression modelsof theperfor-
gichealthobjectives, we conducted a strategyworkshop mancelevel.The independent variables(eg,workplace
as wellas 3 1 semi-structuredinterviews withmanagers healthpromotion processes,and healthand behavior
(seniormanagers, teamleaders,andforemen) andmem- itemsin figure 2) were gathered fromthequestionnaire
bersofthemedicaldepartment (medicaldoctors, social describedabove,thedependent variablesweretaken
consultants,humanresources/OSH Theaccording
staff). fromthefinancial controlling system. Ouranalysiswas
resultsledtothedevelopment ofan individual corporate challengedby problems related to data availability/
healthstrategy map.In a scientific sense,thestrategy completeness, andvalidity
reliability, as different orga-
maprepresents a varietyofconstructs anda setofcause nizationalentitiesand variousinformation technology
andeffect chains. systems hadneither thesamedatadefinition norformat.
In orderto measuretherelevanthealthissuesand Especially management accounting, thehuman resources
especiallythesuccessoftheproposedcause andeffect department, and the medical areaapproached compara-
chainsinthestrategy map,eachstrategic goalwas care- ble issuesinverydifferent ways.Theperformance data
fullyoperationalized via specificmeasures.Based on weregathered fromtheorganization's financial control
an extensive literaturereviewandtheabove-mentioned systemandwerestandardized forcomparability where
workshops andinterviews, we developeda comprehen- necessary. Therefore, of
quotients negative deviations
sive questionnaire, thendiscussedand revisedit with andtarget valueswereused(see table2).

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Scorecard foroccupational safetyand health

Theresultssupported a correlation ofhealth-related thequestionnaire andfurther intheanalysis.Due tothe

issuesand organizational performance. Adverse orga- study's health focus and the organization's demandto
nizationalor situational workconditions had negative restrict thenumberof items,theleadership itemsonly
performance impacts, whereas measures to prevent contained health-impacting aspects such as trust,
appre-
or treatill healthor improvejob satisfaction/motiva-ciation,careeradvancement, support, and handlingof
tionhad positiveperformance effects(see table 3). conflicts.Basicallyleadership involvesstaff- andtask-
The influenceof leadershipon performance seemed relatedaspects(31, 32). Thusdifferent workingsitua-
to be substantial butnegative,whichwas unexpected. tionsrequiredifferent levelsof staff-and task-related
Eventuallythisis groundedin thecomplexstructure leadership behavior.
of leadership(eg, staff/task-related, expertise/experi- Further research,especiallyconcerning theimpact
enced-based) that was onlypartiallyincorporated in of leadership's is The
performance,necessary. findings
fromthequestionnaire are,however,notthisstudy's
mainresult.The majoroutcomeof the projectwas
rathertheconceptitself,its implementation process,
Table 2. Performancedatafrommanagementaccounting. and- withinthis- itssuitability forbuildinga bridge
betweenstaff- andhealth-related issuesandkeyperfor-
Performance Indicator mancefactors in a transparentandreportable
aspect
way.The
analyseswererather
statistical a meansto demonstrate
Absenteeisma Average percostcentre theapplicabilityofa transparent modelto,anditseffect
deviation
from on, the strategic
management of OSH issues.
Productivity Productivity
figure: negative target
(ie,a lowfigure
productivity standsforhigh Due tothelackofdataandaccesstothemanagement
productivity)
accounting system, theexplained varianceoftheregres-
Assetefficiency:
negative from
deviation (ie,a
target sionmodelsas wellas thenumber ofsignificant
standsforhighproductivity)
lowfigure regres-
sionswerelowerthanexpected. Theproblem ofmissing
Quality Defective
product rate:negative
deviationfrom health-related data,data quality,and availabilityis a
estimated
defect product standsfor
rate(ie,highfigure limitationofstudiesonthelinkagebetween human
lowdefectratesandtherefore highquality)
major
resources orhealthandbusinessperformance (33).
Rework:
absolute percostcentre
figures

Costsavings Absolute percostcentre

figured

a Absent
days. Discussion

The proofof associationsbetweenOSH and overall

Table 3. Results of multivariateregression analyses. (R2 = organizational performance by statisticalmethodsis
a, ß = betacoefficient)
coefficient
determination nottrivial.Therefore, it cannotbe a surprise thatthere
variable
variable Independent R2 is stillonlya limitedtheoretical understanding ofOSH
Dependent ßb
businesscases.
Absenteeism Scopeofaction 0.13 -0.27 Theoptimum use ofOSH inorganizations is a com-
Fearofjobloss -0.21
Badhealth 0.21 plex issue and iterative,self-enhancing processesmay
0.14 0.32 playa rolealongsidelinearcausalrelationships. How-
Leadership
Productivity-figure
Demand oftask(lifting, ever,ourresults showedthatadverseworking conditions
carryingheavy
one-sided
weights,
movements, etc) 0.23
hadnegative performance impactswhileOSH interven-
Claimof medicalservices -0.18 tionsshowedpositiveeffects, as suggestedinthecausal
Assetefficiency Leadership 0.05 0.25 chainassumptions offigure1. So basicallytheapproach
Defect rate
product Leadership 0.21 -0.38 provedto be a feasiblemeansof buildingthebridge
Demands ofworksituation between health-
andorganizational performance-related
(noise,dirt,
heat,etc) -0.21
Fearofjobloss -0.19 issues.Theacceptanceoftheinstrument within thecase
Rework Socialsupport 0.09 -0.32 studyorganization was therefore high.
Badhealth -0.16 Nevertheless, effectiveOSH management requires
Costsavings Leadership 0.18 -0.48 improvedavailabilityand qualityof data in orderto
Acceptance ofimportant
provetheassumedrelationships between OSH andorga-
decisions
organizational
(duetotransparency) 0.30 nizational performance (see figure1). Thedataaccessed
forourstudyscarcelyfeatured humanresource orhealth
a Forexample,
R2= 0.50,means50% variance ofdependent
explanation issues.Information concerning costcentre-relatedfluc-
variable)
bOnlysignificant (P<0.05)areconsidered.
results tuation, employee turnover costs,individual-relateddata

41 Ö Scand J WorkEnvironHealth2009, vol 35, no 6, themesection

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 Köper et al

interms ofeffectiveness orefficiency ofspecialmedical Acknowledgements

treatments orprevention and
measures, cost-efficiency
information of medicalservices,amongothers,was
eithernotavailableornotprovideddueto dataprivacy Aboveall we thankDr JosVerbeek (theFinnish
Institute
protection requirements. Theanswertothisproblem pre- of OccupationalHealth)forhis supportand valuable
supposestheenhancement of management accounting adviceatall stagesoftheproject.
Furthermore,we thank
systems withOSH-related data- thisis a majorconcern Regina Passoth for
translator)
(graduate thegrammatical
offuture research. andstylisticreview.Theresearchleadingtotheseresults
The definition andmeasurement of eligibleindica- has receivedfunding fromtheEuropeanCommunity's
torson all BalancedScorecardlevelsrequiresa lot of Seventh Framework Programme (FP7/2007-2013) under
effort,time,andcommitment, thelatter especiallyfrom grantagreement number 200549EcOSH.
management. The BalancedScorecardis a framework
model,whichhastobe diligently adaptedtothespecific
character of each company.This procedurepresumes
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Receivedforpublication:17 July2009