Conformité des pratiques de reporting en matière de développement durable avec le cadre de la global reporting initiative : une analyse du secteur mondial de la santé

• Autorzy: Małgorzata Macuda

Warianty tytułu

Sustainability reporting compliance with the Global Reporting Initiative framework: An analysis of the worldwide healthcare sector

• Języki publikacji: FR

Abstrakty

L'Objectif : Le but de cet article est d'étudier la conformité des pratiques de reporting en matière de développement durable pour le secteur de la santé avec le cadre de la Global Reporting Initiative (GRI). Conception/méthodologie/approche : 2440 rapports de développement durable publiés entre 1999 et 2019 par 632 organisations de santé dans le monde entier ont été examinés à l'aide d'une analyse de contenu. Une méthodologie de recherche descriptive, comprenant une revue de la littérature, a été appliquée afin d'atteindre l'objectif déclaré. Résultats : Les résultats indiquent que (1) la tendance croissante des organisations de santé à publier des rapports de développement durable conformément aux lignes directrices GRI ou aux standards GRI est remarquée chaque année ; et que (2) 68% des 2440 rapports publiés par les organisations de santé (services et produits) sont conformes au cadre GRI. Les tendances observées concernant la conformité des rapports avec le cadre GRI pourraient fournir une image complète des pratiques de divulgation des informations non financières dans le secteur mondial de la santé. L'article offre une étude intéressante sur les rapports de développement durable qui sont les instruments les plus couramment utilisés par les organisations pour rendre compte de leurs performances économiques, environnementales et sociales. Originalité/valeur : Cette recherche contribue à une littérature croissante sur la standarisation des rapports de développement durable dans le secteur mondial de la santé en fournissant une vision empirique de l'utilisation réelle du cadre GRI. L'article comble une lacune en matière de recherche dans le domaine des pratiques de reporting extra-financier des organisations de santé du monde entier.(abstrakt oryginalny)

EN

Purpose : The purpose of the paper is to investigate the compliance with the GRI Framework of sustainability reporting practices in the worldwide healthcare sector. Design/methodology/approach : 2,440 sustainability reports published in 1999-2019 by 632 healthcare organisations worldwide were examined using a content analysis. A descriptive research methodology, including a literature review, was applied in order to address the stated purpose. Findings : The results indicate that (1) the growing tendency of healthcare organisations to publish sustainability reports in line with the GRI Guidelines or the GRI Standards is noticed every year; (2) 68% of all 2,440 reports published by healthcare services and products organisations comply with the GRI Framework. Noticed trends concerning sustainability reporting compliance with the GRI Framework might provide a complete picture of non-financial disclosure practices in the worldwide healthcare sector. The paper offers interesting insights on sustainability reports that are the most common instruments used by organisations to provide accountability about the economic, environmental and social performance. Originality/value : This research contributes to a growing literature on the standardization of sustainability reporting in the worldwide healthcare sector by providing an empirical view on the actual use of the GRI Framework. Research fills a research gap in the field of non-financial reporting practices of healthcare organisations from all over the world.(original abstract)

Słowa kluczowe

EN

Reporting; Non-financial reporting; Global Reporting Initiative (GRI)

PL

Raportowanie; Sprawozdawczość niefinansowa; Ramowe Zasady Raportowania

• Czasopismo: Revue Internationale des Economistes de Langue Française : revue de l'Association Internationale de Economistes de Langue Française avec la collaboration Université des Sciences Economiques et de Gestion
• Rocznik: 2023
• Tom: 8
• Numer: nr 2
• Strony: 27--48

Twórcy

autor

Małgorzata Macuda

• Poznań University of Economics and Business

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Identyfikatory

DOI

10.18559/RIELF.2023.2.2