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

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)

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)

Słowa kluczowe

PL

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

EN

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

• 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

Bibliografia

• Arya N., Dunlop S.M., Zigby J. (2005), Greening Health Care, "Alternatives Journal - Canadaʼs Environmental Voice", 31 (3), pp. 16-17.
• Becker E.R., Potter S.J. (2002), Organizational rationality, performance, and social responsibility: Results from the hospital industry, "Journal of Health Care Finance", 29 (1), pp. 23-48.
• Block D.J. (2016), Health care sustainability: managing natural resources in value-based care, "Physician Leadership Journal", 3 (3), pp. 18-21.
• Boiral O. (2013), Sustainability reports as simulacra? A counter-account of A and A+ GRI reports, "Accounting, Auditing & Accountability Journal", 26 (7), pp. 1036-1071, DOI: 10.1108/AAAJ-04-2012-00998.
• Desmond S. (2017), Health service planning and sustainable development: considering what, where and how care is delivered through a pro-environmental lens, "Australian Health Review", 42 (2), pp. 140-145, DOI: 10.1071/AH16217.
• Fitzpatrick J. (2010), The impact of healthcare on the environment: improving sustainability in the health service, "Nursing Times", 106 (9), pp. 18-20.
• Garcia-Sanz-Calcedo J., Gómez-Chaparro M. (2017), Quantitative Analysis of the Impact of Maintenance Management on the Energy Consumption of a Hospital in Extremadura (Spain), "Sustainable Cities Society", 30, pp. 217-222, DOI: 10.1016/j.scs.2017.01.019.
• Garcia-Sanz-Calcedo J., Lopez-Rodriguez F., Yusaf T., Al-Kassir A. (2017), Analysis of the Average Annual Consumption of Water in the Hospitals of Extremadura (Spain), "Energies", 10, pp. 1-10, DOI: 10.3390/en10040479.
• Gonçalves Aguiar Soares, S., Camponogara S., Tastch Neves E., Rodrigues Peres R., da Silva Diaz P. (2016), Social and Environmental Responsibility in the hospital context: an integrative review, "Journal of Nursing", 10 (11), pp. 4118-4225.
• Gutiérrez-Ponce H., Creixans-Tenas J., Arimany-Serrat N. (2018), Características de las páginas web de los hospitales de la Comunidad de Madrid: relación entre la calidad web y la responsabilidad social corpora-tiva, "Revista Espanola de Documentacion Cientifica", 41 (1), pp. 1-18, DOI: 10.3989/redc. 2018.1.1465.
• Jarousse L.A. (2012a), Environmental sustainability programs for hospitals, "Trustee", 65 (2), pp. 22-23.
• Jarousse L.A. (2012b), Environmental sustainability programs for hospitals, "Hospitals & Health Networks", 86 (1), pp. 33-40.
• Kinney L.M. (2010), Socially responsible hospitals focus on sustainability, "Trustee", 63 (6), p. 36.
• Leong S., Hazelton J. (2019), Under what conditions is mandatory disclosure most likely to cause organisational change?, "Accounting, Auditing & Accountability Journal", 32 (3), pp. 811-835, DOI: 10.1108/AAAJ-12-2015-2361.
• Lubis A.N., Lumbanraja P., Lubis R.R., Hasibuan B.K. (2017), A Study of Service Quality, Corporate Social Responsibility, Hospital Image, and Hospital Value Creation in Medan, "European Research Studies", 20 (4B), pp. 125-133.
• Lutilsky I.D., Zmuk B., Dragija M. (2016), Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals, "Croatian Economic Survey", 18 (2), pp. 5-38, DOI: 10.15179/ces.18.2.1.
• Luu T.T. (2012), Corporate social responsibility, leadership, and brand equity in healthcare service, "Social Responsibility Journal", 8 (3), pp. 347-362, DOI: 10.1108/17471111211247929.
• Machado C.M.L., Scavarda A., Vaccaro G., Korzenowski A., Batista E. (2015), Analysis of hospital's sustainability: Economical, environmental, and social lenses, Proceedings of the 2015 Industrial and Systems Engineering Research Conference, eds. S. Çetinkaya, J.K. Ryan, pp. 2361-2369.
• Martin D. (2014), Leading your hospital to sustainability, "Health Facilities Management", 27 (7), p. 45.
• Mello J.A. (2019), Sustainability in Health Care Organizations: Successes, Challenges and Opportunities, "Journal of Strategic Innovation and Sustainability", 14 (2), pp. 123-128.
• O'Brien E., Tooley S. (2013), Accounting for volunteer services: a deficiency in accountability, "Qualitative Research in Accounting and Management", 10 (3/4), pp. 279-294, DOI: 10.1108/QRAM-09-2012-0037.
• Ramirez B., West D.J., Costell M.M. (2013), Development of a culture of sustainability in health care organizations, "Journal of Health Organization and Management", 27 (5), pp. 665-72, DOI: 10.1108/ JHOM-11-2012-0226.
• Ramirez B., Oetjen R., Malvey D. (2011a), Sustainability and the health care manager: part I, "The Health Care Manager", 30 (2), pp. 133-138.
• Ramirez B., Oetjen R., Malvey D. (2011b), Sustainability and the health care manager: part II, "The Health Care Manager", 30 (3), pp. 261-265.
• Rodriguez R., Svensson G., Høgevold N.M., Eriksson D. (2019), Factors and determinants of value- and business-driven sustainability initiatives in health care organizations: intrinsic differences and ex-trinsic similarities, "Corporate Governance", 19 (4), pp. 806-823, DOI: 10.1108/CG-03-2019-0078.
• Ruff Escobar C., Matheu Pérez A., Ruiz Toledo M.A., Benites Gutierrez L., Coral Apolo E.G (2018), Fundamentos de la gestión del Capital Humano en entidades hospitalarias, "Revista Cubana de Investigaciones Biomédicas", 37 (2), pp. 1-6.
• Vedantam L. (2014), Corporate Social Responsibility in Hospitals: Need for Transparent CSR Initiatives for Internal and External Stakeholders, "International Journal of Business Ethics in Developing Economies", 3 (1), pp. 8-18.
• Vernon W.N. (2009), Helping Hands: Leaders in the Healthcare Sustainability Movement, "Journal of Healthcare Management", 54 (4), pp. 227-230.
• Weisz U., Haas W., Pelikan J., Schmied H. (2011), Sustainable Hospitals: A Socio-Ecological Approach, "Gaia", 20 (3), pp. 191-198.
• Zadeh R.S., Xuan X., Shepley M.M. (2016), Sustainable healthcare design. Existing challenges and future directions for an environmental, economic, and social approach to sustainability, "Facilities", 34 (5/6), pp. 264-288, DOI: 10.1108/F-09-2013-0067.
• Boone T. (2012), Creating a Culture of Sustainability: Leadership, Coordination and Performance Measurement Decisions in Healthcare, https://www.noharm-europe.org/sites/default/files/documents-files/70/Creating_a_Culture_of_Sustainability.pdf (access 20.03.2020).
• World Health Organization - WHO (2018), Health-care waste, https://www.who.int/en/news-room/fact-sheets/detail/health-care-waste (access 10.03.2020).

Identyfikatory

DOI

10.5604/01.3001.0014.5553