Analiza praktyki raportowania zrównoważonego rozwoju w sektorze ochrony zdrowia na podstawie Europy i Ameryki Północnej

Autor

DOI:

https://doi.org/10.18778/1508-2008.23.13

Słowa kluczowe:

raportowanie zrównoważonego rozwoju, raportowanie CSR, raportowanie niefinansowe, GRI, sektor ochrony zdrowia, analiza treści

Abstrakt

W ciągu ostatnich dwóch dekad wśród naukowców i praktyków zarządzania toczy się ożywiona dyskusja na temat raportowania w obszarze zrównoważonego rozwoju. Wynika to z rosnącego zainteresowania informacjami niefinansowymi ujawnianymi szerokiej grupie interesariuszy. Jednak już samo opracowanie raportu zrównoważonego rozwoju, który odpowiada potrzebom różnych grup interesariuszy, stanowi nie lada wyzwanie. Różnice między różnymi sektorami sprawiają, że zadanie to jest jeszcze trudniejsze. Celem artykułu jest zbadanie zakresu i jakości raportów zrównoważonego rozwoju firm działających w sektorze produktów medycznych w Europie i Ameryce Północnej. W badaniu tym zostanie przeprowadzona analiza treści raportów zrównoważonego rozwoju wydanych w 2018–2019 przez 11 europejskich i 8 północnoamerykańskich organizacji sektora produktów medycznych. Charakter badania będzie opisowy i oparty wyłącznie na informacjach pochodzących ze źródeł wtórnych.

Pobrania

Brak dostępnych danych do wyświetlenia.

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Opublikowane

2020-06-23

Jak cytować

Berniak-Woźny, J., & Kwasek, A. (2020). Analiza praktyki raportowania zrównoważonego rozwoju w sektorze ochrony zdrowia na podstawie Europy i Ameryki Północnej. Comparative Economic Research. Central and Eastern Europe, 23(2), 69–86. https://doi.org/10.18778/1508-2008.23.13

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