text: *‘However, the collected data shows that overall compliance with the OSH acquis across the EU and*
  *across establishment sizes is moderate to good. There is no indication that compliance is measurably*
  *higher in the public sector compared to the private sector. Yet, in reality, compliance varies significantly*
  *from directive to directive, from MS to MS and across establishment sizes.*
  
  *Micro establishments: Cannot be assessed (limited evidence points to poor overall quantitative*
  *compliance)*
  
  •*10 to 19 employees: Poor overall quantitative compliance*
  •*20 to 49 employees: Moderate overall quantitative compliance*
  •*50 to 249 employees: Good overall quantitative compliance*
  •*250 to 499 employees: Good overall quantitative compliance*
  •*500+ employees: Very good overall quantitative compliance’.*354 
  
  In 2018, DG EMPL organised a peer review on ‘The efficient transposition, implementation and 
  enforcement of EU OSH legislation’ for each EU Member State.355 The overall conclusion is positive but 
  refers to the difference**between formal (paper) compliance and ‘real improvements’**: 
  
  *‘Although not uniform across employers (with evidence that smaller businesses in particular find some*
  *of the demands challenging and difficult to implement) indications are also that the transposed legislation*
  *is being implemented within workplaces. However, there are indications that the fact of implementation*
  *is not necessarily a true indicator of the quality of that action, with suggestions that “compliance” is to*
  *some extent a paper exercise and is not always reflected in real improvements in working environments.’*
  
  The authors of EU-OSHA’s**‘Supporting compliance’ report**356 note the same difference, using the 
  terms**‘substantive’ versus ‘rule compliance’**.357 This report and underlying literature review have 
  specifically analysed reasons and context for compliance and non-compliance. They analysed the 
  influence of: 