Sustainability reporting by Dutch hospitals
Important themes are addressed, but metrics are lacking
Bibliographic Data
| ID | 20201717 |
|---|---|
| Authors | Vera Marchien Wilhelmina van Schie (0000-0002-4064-0147, Vrije Universiteit Amsterdam), Tjerk Budding (0000-0002-5343-7535, Zijlstra Center, Vrije Universiteit Amsterdam) |
| Year | 2026 |
| Pages | 1-19 |
| Publication date | 2026-05-15 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-03-2025-0084 |
| OpenAlex | W7161035106 |
| Language | EN |
| References cited | 28 |
Purpose The purpose of this paper is to give insight into the extent to which Dutch hospitals report on sustainability, what the purposes of reporting are and whether these align with reporting practices. Design/methodology/approach A mixed-methods approach was used. Annual reports of all 69 Dutch hospital organizations were analyzed on ESG reporting. Survey research was conducted to discover which ESG themes were considered relevant by hospitals. Focus group discussions were organized to deepen the understanding of the findings. Findings Hospitals report on many ESG themes that are considered important in the sector. Sustainability reporting seems to be related to institutional and accountability factors. However, performance indicators are used to a minor extent, while they are considered important. Practical implications Hospitals are encouraged to use a learning perspective in sustainability reporting, in which information and indicators should be reported for that purpose. Aligning reporting themes with healthcare sector policy in consultation with stakeholders can benefit usefulness of sustainability reporting. Originality/value This paper highlights the current state of sustainability reporting by hospitals. It gives insight into relevant reporting themes for this sector
Accountability · Corporate governance · Integrated reporting · Sustainability · Sustainability organizations · Sustainability reporting · Healthcare Facilities Design and Sustainability · Sustainability in Higher Education · Sustainable Building Design and Assessment
| Citation velocity | historical |
|---|---|
| Highly cited | No |