Companies differ to what extent they attend to their work environments, despite that every employer is obliged to follow the national legislations on occupational, health and safety (OHS). Earlier evidence suggests that small and larger companies significantly differ in quality in how they handle their OHS activities. This study used questionnaire data from 106 small- and medium-sized companies. The findings were contrary to what could be expected, since no significant differences between company sizes were found. It is important to consider if it is factual or perceptual differences that’s being compared when examining companies’ work environment management.