Is it a sententious claim? An examination of the quality of occupational health, safety and well-being disclosures in global reporting initiative reports across industries and countries

•New method to evaluate quality of disclosure on OHS and well-being in GRI reports.•Disclosure of vague/sententious OHS and well-being information in GRI reports.•Organization and stakeholder convergence in importance of OHS in transport industry.•Manufacturing industry disclose credibly the importance of OHS to stakeholders.•Non-members of DJSI do disclose employees’ well-being information in GRI reports.