Occupational safety has become an increasingly important component of Environmental, Social, and Governance (ESG) reporting as stakeholders, investors, and regulatory institutions place greater emphasis on corporate social performance. Within the European utility sector, occupational safety disclosures are commonly included in sustainability and ESG reports; however, significant differences remain in reporting methodologies, indicator definitions, contractor inclusion practices, and disclosure transparency. These differences create challenges for the interpretation and comparability of occupational safety performance across organizations. This study investigates occupational safety reporting practices within the European utility sector through a qualitative comparative approach. The research combines an analysis of occupational accident trends in Europe between 2019 and 2023 using Eurostat statistics with a comparative evaluation of occupational safety disclosures published by selected major European utility companies.