Judith Phiri recently in Victoria Falls
OCCUPATIONAL Safety and Health (OSH) professionals have been urged to take a leading role in environmental, social and governance (ESG) reporting, leveraging their expertise in risk management, regulatory compliance and environmental protection to help organisations meet growing corporate sustainability requirements.
As sustainability reporting becomes increasingly important in corporate governance, investment decisions and international trade, OSH practitioners have been encouraged to recognise their strategic role in helping businesses comply with evolving ESG standards and disclosure requirements.
The call comes amid growing recognition that ESG reporting is not entirely new, but builds on established management systems, including International Organisation for Standardisation (ISO) standards, national legislation, and regional and international policy frameworks.
Speaking at the 63rd National Conference on Safety and Health at Work (SHAW) 2026 in Victoria Falls on Saturday, Dr Tatenda Nyenda, president of the Zimbabwe Institute of Occupational Safety and Health (ZIOSH) and a representative of SHEMS Consultancy, said OSH professionals already possessed key competencies required for ESG implementation, particularly in environmental risk assessment.
“ESG reporting frameworks did not appear in a vacuum. They share direct lineage and structural logic with ISO management-system standards, local legislation, and regional and international policies.
“The Plan-Do-Check-Act (PDCA) cycle is the common skeleton beneath the Global Reporting Initiative (GRI), European Sustainability Reporting Standards (ESRS), International Sustainability Standards Board (ISSB) standards and ISO 9001, ISO 14001 and ISO 45001,” he said.
Dr Nyenda said the genuinely new elements included double materiality, mandatory disclosure and investor-grade external assurance, rather than the underlying management principles.
“Organisations with mature ISO-certified systems hold a structural head start on ESG compliance readiness,” he said.
He said ESG reporting should therefore be understood as an evolution and re-scoping of established management-system principles rather than an entirely new discipline.
Dr Nyenda said ESG reporting drew on familiar organisational processes, including understanding the organisation’s context, assessing the needs and expectations of interested parties, communication, leadership, compliance obligations, and monitoring, measurement, analysis and reporting.
“The next steps for Safety, Health and Environment (SHE) or ESG practitioners are that you are already doing much of the work, so you need to review your job description and track record.
“Accept that you do not need to knock at the ESG door; you are already in,” he said.
He urged practitioners to conduct gap analyses against IFRS S1 and S2, the global sustainability disclosure standards, or GRI requirements, comparing existing sustainability disclosures with the relevant frameworks to identify missing information, processes and controls.
Dr Nyenda said closing the identified gaps, strengthening existing systems and identifying material risks were essential steps towards improving organisational readiness for ESG reporting.
He urged OSH professionals to assess climate-related, environmental, social and governance matters that could affect their organisations’ prospects, access to finance or cost of capital.
“Build more competence within your context and involve others already in the organisation. Do not surrender this responsibility to corporate affairs and relegate yourself to the terraces.
“Prepare accordingly using the Public Accountants and Auditors Board (PAAB) Road Map. Never intimidate the beginner,” he said.
Dr Nyenda said companies reporting in 2026 should use the voluntary reporting period to establish the necessary infrastructure ahead of mandatory milestones outlined in the applicable roadmap.
He said organisations needed to confirm the requirements relevant to them by reviewing Victoria Falls Stock Exchange (VFEX) Practice Note 2, section 399 of Statutory Instrument 134 of 2019, and the PAAB’s April 2026 roadmap.
He urged organisations to identify material risks, assess existing disclosures against IFRS S1 and S2, and establish clear responsibilities across the board, finance, risk management, operations, human resources and sustainability teams.
Dr Nyenda also called on companies to develop comprehensive data registers detailing each reporting metric, its responsible owner, source, calculation method, reporting frequency and supporting evidence.
He said OSH professionals should prepare organisations for assurance by establishing documented controls and review processes to support future management attestations and independent assurance requirements.
The three-day conference was coordinated by the National Social Security Authority (NSSA) and ran under the theme “Vision Zero: Safety. Health. Wellbeing.”
