In a review? No. There’s almost no way to do it fairly. The only games that would be penalized would be from studios that we know have poor working conditions. The issue is, do we know all the studios that have poor working conditions?
I support industry change and open dialogue about the issue. But out of my own ignorance on the topic, I honestly don’t know if the conditions at Naughty Dog are remarkably different or worse than another other studio. At this point, I just assume that most video game studios are horrendous to work at everywhere.
Honestly, fuck any studio exploiting their workers, and if something comes out add them to the list until you are able to confirm that things have actually changed for the better. One would hope more sites taking the issue of working conditions seriously would encourage more people at other studios to speak out. That said, Naughty Dog and Rockstar are special in that they are vocally proud of their shitty working conditions. They brag about the abuse they put their workers through, and make it sound like that is the norm. Trying to normalize such toxic conditions is incredibly fucking harmful to society. Like big picture bad for humanity, not just for people in the video game industry.
The most ethical thing video game coverage sites could do is just not review these games. Focus any coverage on these shitty conditions and challenge the complacency of consumers. Otherwise, covering the game without adequately talking about the working conditions perpetuates the notion that this is "not a big deal" which again, is harmful for more than just the video game industry.