Exploring online sustainability disclosure in the healthcare industry: Evidence from best international hospitals

Garzoni, Antonello; L'Abate, Vitiana; Raimo, Nicola; Vitolla, Filippo

doi:10.1002/bse.3625

Cited by 7 publications

(2 citation statements)

References 74 publications

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“…In particular, the COVID-19 pandemic has emphasized “the interconnectedness between people, planet and profits – and particularly between health, poverty, climate change and the stability of the global financial system” (Adams and Abhayawansa, 2022, p. 1). Consequently, hospitals could use sustainability reporting as an effective tool to communicate how they meet the demands of their patients (Garzoni et al , 2023).…”

Section: Analysis and Discussionmentioning

confidence: 99%

Sustainability reporting in Spanish public hospitals: has it become an institutionalized norm among these organizations?

Andrades,

Larrán Jorge,

Muriel

et al. 2024

QRAM

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Purpose The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field. Design/methodology/approach To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations. Findings The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector. Originality/value The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.

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Section: Analysis and Discussionmentioning

confidence: 99%

Sustainability reporting in Spanish public hospitals: has it become an institutionalized norm among these organizations?

Andrades,

Larrán Jorge,

Muriel

et al. 2024

QRAM

View full text Add to dashboard Cite

show abstract

“…Public sector organisations (PSOs) are crucial to a nation's economic activity and provide fundamental utilities and services to the citizens' community (Farneti, Guthrie, & Canetto, 2019; Garzoni et al, 2023; Nicolò et al, 2023). Therefore, considering the vast number of services provided, resources consumed, and human capital employed, PSOs play a key influence on the national and global progress towards sustainable development (Farneti, Guthrie, & Canetto, 2019; Khaur & Lodhia, 2019).…”

Section: Introductionmentioning

confidence: 99%

Exploring the antecedents of local governments' sustainability disclosure: The role of the mayor

Nicolò,

L'Abate,

Raimo

et al. 2024

Journal of Public Affairs

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This work aims to enhance the understanding of Local Governments (LGs)’ sustainability disclosure (SD) practices through their official websites. The ultimate goal of this study is to assess the extent to which certain mayor's personal traits are likely to influence the level of online sustainability information provided by LGs. To this end, a manual content analysis was performed on the official websites of the Italian LGs with more than 40,000 inhabitants to assess the level of SD. A multivariate regression analysis was estimated to examine the extent to which mayors' gender, political ideology, age and education influence the level of sustainability information provided by LGs through websites. Empirical results highlight the crucial role that certain characteristics of LGs' mayor profiles exert on the level of SD. The present work offers an important contribution to the existing literature, as it extends the knowledge of SD practices in an underexplored context, like the LGs and the impact of the mayor's profile on SD levels in LGs.

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Sustainability reporting in carbon‐intensive industries: Insights from a cross‐sector machine learning approach

Crocco,

Broccardo,

Alofaysan

et al. 2024

Bus Strat Env

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Due to climate change concerns, academics and practitioners focus more on environmental management and sustainability. Accounting researchers have focused on corporate environmental disclosure and sustainability reporting in response to stakeholder demand for openness and accountability. Thus, scholarly studies on sustainability reporting have gained momentum with the frequent use of qualitative text analysis to assess company disclosures' completeness and quality. However, sustainability reporting research has major limitations wherein past studies have focused on certain sectors or qualitative content analysis. Coherently with the abovementioned gap, our study intends to examine sustainability reports of companies in agriculture, conventional energy, heavy industry and manufacturing, transport and automotive, and construction, the highly carbon‐intensive industries most vulnerable to physical climate damage and net‐zero transition risk. In doing so, the goal of the present research is to investigate sustainability reporting practice on a larger, cross‐sectoral scale by using automated, machine learning‐powered text analysis methods to complement and strengthen qualitative research results that scholars have previously obtained. The latent Dirichlet allocation topic modelling technique has been used to examine companies' sustainability efforts and identify industry‐specific subtopics based on quantitative distribution. The originality of our analysis lies in determining how companies prioritise issues in sustainability reports. By comparing reports from different industries, we also identify sector‐specific patterns and how organisations in highly carbon‐intensive industries that are most exposed to physical climate damage and net‐zero transition risk prioritise certain themes over others, as well as identifying what type of content is overall more prominently featured in reports, regardless of the industry. Our study adds to sustainability reporting literature by investigating a previously unstudied sample of sectors. Moreover, our study informs practitioners of existing sustainability reporting procedures. The subject model and a cross‐industry view can advise policymakers and industry of which themes are under‐disclosed and what industry‐specific rules may be desirable to suit sector‐specific needs.

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Exploring online sustainability disclosure in the healthcare industry: Evidence from best international hospitals

Cited by 7 publications

References 74 publications

Sustainability reporting in Spanish public hospitals: has it become an institutionalized norm among these organizations?

Sustainability reporting in Spanish public hospitals: has it become an institutionalized norm among these organizations?

Exploring the antecedents of local governments' sustainability disclosure: The role of the mayor

Sustainability reporting in carbon‐intensive industries: Insights from a cross‐sector machine learning approach

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