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Exploring ESG Disclosure: What? And Why? A Study of Leading European Public Hospitals

dc.contributor.authorWójtowicz, Katarzyna
dc.contributor.authorWójtowicz, Jan
dc.date.accessioned2024-10-02T10:49:39Z
dc.date.available2024-10-02T10:49:39Z
dc.date.issued2024-09-27
dc.identifier.issn2391-6478
dc.identifier.urihttp://hdl.handle.net/11089/53299
dc.description.abstractAbstractThe 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.en
dc.description.abstractCel artykułu. Celem tego artykułu jest zbadanie praktyk ujawniania informacji dotyczących zrównoważonego rozwoju przez publiczne szpitale w Unii Europejskiej. Artykuł ma na celu zidentyfikowanie zakresu i trendów w raportowaniu informacji ESG (environmental, social, and governance) przez te szpitale na ich oficjalnych stronach internetowych oraz analizę wpływu unijnych ram prawnych na te praktyki.Metoda badawcza. Badanie opiera się na manualnej analizie treści oficjalnych stron internetowych 50 publicznych szpitali z państw członkowskich UE, wybranych z listy Newsweeka „The World’s Best Hospitals 2024”. Opracowano Indeks Ujawniania Informacji ESG (ESG DI), aby ocenić zakres ujawnianych informacji w zakresie zrównoważonego rozwoju.Wyniki badań. Wyniki pokazują, że badane szpitale ujawniły średnio 48% wskaźników ESG. Najwięcej ujawnionych informacji dotyczączyło komponentu związanego z ładem instytucjonalnym (59%), następnie wymiaru społecznego (52%) i środowiskowyego (47%). Szpitale z państw skandynawskich wykazały wyższy poziom ujawniania informacji w zakresie ESG w porównaniu z ich południowoeuropejskimi odpowiednikami. Badanie podkreśla fragmentaryczny charakter ujawnień zrównoważonego rozwoju, z tendencją do selektywnego raportowania lepiej wypadających wskaźników przy jednoczesnym pomijaniu innych.pl
dc.language.isoen
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl
dc.relation.ispartofseriesJournal of Finance and Financial Law;43en
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0
dc.subjectsustainability disclosureen
dc.subjectpublic hospitalsen
dc.subjectenvironmentalen
dc.subjectsocial and governance (ESG)en
dc.subjectEuropean Unionen
dc.subjectcontent analysisen
dc.subjectujawnianie informacji w zakresie zrównoważonego rozwojupl
dc.subjectpubliczne szpitalepl
dc.subjectczynniki ESGpl
dc.subjectUnia Europejskapl
dc.subjectanaliza treścipl
dc.titleExploring ESG Disclosure: What? And Why? A Study of Leading European Public Hospitalsen
dc.title.alternativeBadanie ujawnień informacji w obszarze ESG: Co? i Dlaczego? Studium wiodących europejskich szpitali publicznychpl
dc.typeArticle
dc.page.number139-156
dc.contributor.authorAffiliationWójtowicz, Katarzyna - Maria Curie-Skłodowska University in Lublinen
dc.contributor.authorAffiliationWójtowicz, Jan - Casimir Pulaski University of Radomen
dc.identifier.eissn2353-5601
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dc.referencesManes-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-03-2020-0037en
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dc.contributor.authorEmailWójtowicz, Katarzyna - katarzyna.wojtowicz@mail.umcs.pl
dc.contributor.authorEmailWójtowicz, Jan - 110751@student.uthrad.pl
dc.identifier.doi10.18778/2391-6478.3.43.08
dc.relation.volume3


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