B9: Workforce – Health and Safety

According to VSME, work-related injuries and ill health arise from exposure to hazards at work. For teleworking, only injuries directly related to work performance count—not general home environment incidents. Travel injuries are work-related if the employee was performing work activities for the employer, though regular commuting is subject to national legislation. Mental illness is considered work-related only when voluntarily reported by the worker and confirmed by a licensed healthcare professional. Health issues from smoking, substance abuse, physical inactivity, or unhealthy diets are not work-related.

The VSME standard defines the formula for calculating the rate of recordable work-related accidents:

The VSME standard guidance uses 2,000 hours as the standard work year. Selko Report applies this same assumption—allocating 2,000 hours per FTE reported—to maintain consistency with the VSME framework and simplify calculations for our users.

While the VSME standard allows companies to separately report fatalities from work-related injuries versus work-related ill health, Selko Report does not require this separation. Given the rare occurrence of workplace fatalities in small and medium-sized businesses, a combined total provides sufficient disclosure without adding unnecessary complexity.