Different ways of defining and measuring company size when studying its effects on OHS: a literature study

Company size is a proxy variable for other variables affecting occupational health and safety (OHS) performance. The aim of this literature study was twofold: to give an overview on how it empirically has been shown that smaller and larger companies differ from one another in terms of OHS, and to present how earlier studies have defined company size when studying its effects on OHS. Earlier studies show for example that the OHS standard improves as company size increases. Number of employees was the most common way to define company size. Ordinal scale data was the most commonly used scale-of-measure