Exploring ESG Disclosure: What? And Why? A Study of Leading European Public Hospitals
DOI:
https://doi.org/10.18778/2391-6478.3.43.08Keywords:
sustainability disclosure, public hospitals, environmental, social and governance (ESG), European Union, content analysisAbstract
Abstract
The purpose of the article. This article aims to examine the sustainability disclosure practices of public hospitals within the European Union. It aims to identify the scope and trends in environmental, social and governance (ESG) information reported by these hospitals on their official websites and analyze the influence of national frameworks on these practices.
Methodology. The study employs a manual content analysis of the official websites of 50 public hospitals from EU Member States, selected from Newsweek’s The World’s Best Hospitals 2024 list. An ESG Disclosure Index (ESG DI) was developed to evaluate the extent of sustainability information disclosed. The index includes 36 items across various sustainability dimensions.
Results of the research. The results show that the surveyed hospitals disclosed an average of 48% of the ESG metrics. Governance issues were disclosed the most (59%), followed by social (52%) and environmental (47%) dimensions. Scandinavian hospitals had a higher level of disclosure than their Southern European counterparts. The study highlights the fragmented nature of sustainability disclosure, which tends to report better performing indicators while selectively omitting others.
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References
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Google Scholar
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Google Scholar
Manes-Rossi, F., Nicolò, G., & Argento, D. (2020). Non-financial reporting formats in public sector organizations: A structured literature review. Journal of Public Budgeting, Accounting & Fi-nancial Management, 32(4), 639–669. https://doi.org/10.1108/JPBAFM-03-2020-0037
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Manes-Rossi, F., Nicolò, G., Tiron Tudor, A., & Zanellato, G. (2021). Drivers of integrated report-ing by state-owned enterprises in Europe: A longitudinal analysis. Meditari Accountancy Re-search, 29(3), 586–616. https://doi.org/10.1108/MEDAR-07-2019-0532
Google Scholar
Marasca, S., Montanini, L., D’Andrea, A., & Cerioni, E. (2020). The how and why of integrated reporting in a public health care organization: The stakeholders’ perspective. Business Strategy and the Environment, 29(4), 1714–1722. https://doi.org/10.1002/bse.2463
Google Scholar
Menicucci, E., & Paolucci, G. (2018). Forward-looking information in integrated reporting: A theo-retical framework. African Journal of Business Management, 12(18), 555–567. https://doi.org/10.5897/AJBM2018.8643
Google Scholar
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Google Scholar
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Google Scholar
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Google Scholar
Pizzi, S., Caputo, F., & Venturelli, A. (2020). Accounting to ensure healthy lives: Critical perspec-tive from the Italian National Healthcare System. Corporate Governance: The International Journal of Business in Society, 20(3), 445–460. https://doi.org/10.1108/CG-03-2019-0109
Google Scholar
Raimo, N., De Turi, I., Albergo, F., & Vitolla, F. (2023). The drivers of the digital transformation in the healthcare industry: An empirical analysis in Italian hospitals. Technovation, 121, 102558. https://doi.org/10.1016/j.technovation.2022.102558
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Google Scholar
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Google Scholar
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