not sure there was a specific point,
but there has over many years been both
- a recognition of being seen to be corporately responsible
- costs and benefits of Accidents and not having them.
- Health and saftey legislation that holds the company and its management increasingly and specifically responsible for training and instruction to its employees (1980's there was some very specific stuff)
and a comment in that same link to
" most recently in 2009. The Health and Safety Policy requires all businesses worldwide to implement an effective health and safety management system which complies with applicable local legislation, "
and other references to
"The requirements are based on the main requirements of OHSAS 18001, which is an internationally recognised Occupational Health and Safety Management System specification, and the UK guidance document Successful Health and Safety Management (HSG 65)"
and that was just from a bit of googling for
"health and saftey performance in company reports"
go have a look at some of the other links from that.. ;)
so still not actually a requirement as such just a practice.