The Scope of Environmental Disclosure in the European Healthcare Sector - an Empirical Study

• Autorzy: Małgorzata Macuda , Marcelo Andrès Ruiz Toledo

Warianty tytułu

Zakres ujawnień środowiskowych w sektorze opieki zdrowotnej w Europie - badanie empiryczne

• Języki publikacji: EN

Abstrakty

EN

Purpose: The aim of the paper is to present the scope of environmental information disclosed by organizations from the healthcare services sector in Europe.
Methodology/approach: The aim was achieved by studying the GRI Sustainability Disclosure Database, where non-financial reports are published, and performing a content analysis. The research sample contains 252 reports issued by 65 healthcare organizations between 2001 and 2019.
Findings: The research results indicate that information concerning energy is disclosed most frequently - in 213 reports (95%). In 194 non-financial reports (86%), organizations inform about healthcare waste. The third and fourth main environmental issues are water and effluents (168 reports - 75%), and emissions (166 reports - 74%). Information related to materials is included in 134 sustainability reports (60%) and environmental compliance in 125 reports (56%). Biodiversity (60 reports - 27%) and supplier environmental assessment (51 reports - 23%) are disclosed least frequently.
Research implications/limitations: The paper presents a complete picture of environmental disclosure practices in the European healthcare services sector in the past 20 years and offers interesting insights into non-financial reports, which are the most common instruments used by organizations to provide accountability about their environmental performance. However, there are some limitations - the GRI Sustainability Disclosure Database does not include all reports produced by European healthcare organizations.
Originality/value: This research contributes to the growing literature on sustainability reporting in the healthcare services sector by providing an empirical view of its current state in Europe. It fills a research gap in the field of non-financial reporting practices of healthcare organizations. (original abstract)

Cel: Celem artykułu jest przedstawienie zakresu informacji środowiskowych ujawnianych przez jednostki sektora opieki zdrowotnej w Europie.
Metodologia/podejście badawcze: Cel został osiągnięty poprzez zbadanie bazy danych GRI Sustainability Disclosure Database, zawierającej raporty niefinansowe, oraz przeprowadzenie analizy treści tych raportów. Próba badawcza obejmuje 252 raporty opublikowane przez 65 jednostek sektora opieki zdrowotnej w latach 2001-2019.
Wyniki: Wyniki badań wskazują, że informacje dotyczące energii ujawniane są najczęściej - w 213 raportach (95%). W 194 raportach niefinansowych (86%) jednostki opieki zdrowotnej informują o odpadach. Trzecie i czwarte z kolei kwestie środowiskowe to woda i ścieki (168 raportów - 75%) oraz emisje (166 raportów - 74%). Informacje dotyczące materiałów zawarte są w 134 raportach zrównoważonego rozwoju (60%), a odnoszące się do zgodności z przepisami o ochronie środowiska w 125 raportach (56%). Naj-rzadziej ujawnia się różnorodność biologiczną (60 raportów - 27%) i ocenę środowiskową dostawców (51 raportów - 23%).
Implikacje/ograniczenia badawcze: W artykule przedstawiono pełny obraz praktyk raportowania in-formacji środowiskowych w sektorze usług opieki zdrowotnej w Europie w ciągu ostatnich 20 lat i przedstawiono interesujące spostrzeżenia na temat raportów niefinansowych, które są najpowszechniejszymi instrumentami stosowanymi przez jednostki w celu rozliczenia wyników działalności środowiskowej. Ograniczenia badawcze: baza danych GRI Sustainability Disclosure Database nie obejmuje wszystkich raportów opracowanych przez europejskie jednostki opieki zdrowotnej.
Oryginalność/wartość: Badania te wzbogacają literaturę na temat sprawozdawczości niefinansowej sektora usług opieki zdrowotnej, dostarczając empirycznego obrazu jej rzeczywistego stanu w Europie. Artykuł wypełnia lukę badawczą w zakresie praktyk raportowania niefinansowego jednostek opieki zdrowotnej. (abstrakt oryginalny)

Słowa kluczowe

EN

Non-financial reporting; Sustainable development; Corporate Social Responsibility (CSR); Health care; Ecological information

PL

Sprawozdawczość niefinansowa; Rozwój zrównoważony; Społeczna odpowiedzialność biznesu; Opieka zdrowotna; Informacja ekologiczna

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2020
• Tom: 110
• Numer: nr 166
• Strony: 105--132

Twórcy

autor

Małgorzata Macuda

• Poznań University of Economics and Business

autor

Marcelo Andrès Ruiz Toledo

• Universidad Bernardo O´Higgins, Santiago de Chile

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Identyfikatory

DOI

10.5604/01.3001.0014.5553