Sustainability accounting and reporting adoption across Italian public healthcare system: What role of the institutional pressures?
イタリアの公立医療システムにおけるサステナビリティ会計と報告の採用：制度的圧力の役割は？ (AI 翻訳)
Elisa Guidotti, Nora Annesi, Fabio Iannone
🤖 gxceed AI 要約
日本語
本研究はイタリアの公立医療機関におけるサステナビリティ報告の採用状況を分析した。文書分析の結果、多くの組織がサステナビリティ文書を採用しておらず、国連SDGsに言及していないことが明らかになった。制度的圧力の欠如が、サステナビリティ報告文化の発展を妨げている。
English
This study analyzes the adoption of sustainability reporting in Italian public healthcare organizations. Document analysis of 80 institutional documents reveals that most organizations lag in adopting sustainability disclosures and do not reference the UN SDGs. The lack of institutional pressures hinders the development of a sustainability reporting culture.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本でも公立病院のサステナビリティ報告は進んでいない。本論文は、制度的圧力が報告普及に重要であることを示し、日本の医療セクターへの示唆を与える。
In the global GX context
This paper contributes to the literature on public sector sustainability reporting, highlighting the role of institutional pressures. It is relevant for healthcare systems globally that are considering adopting sustainability disclosure practices.
👥 読者別の含意
🔬研究者:Provides empirical evidence on institutional pressures for sustainability reporting in public healthcare, useful for institutional theory and public sector accounting research.
🏢実務担当者:Public healthcare administrators can learn about barriers to sustainability reporting and the need to build institutional support.
🏛政策担当者:Highlights the need for regulatory frameworks to mandate or encourage sustainability reporting in public healthcare.
📄 Abstract（原文）
Background: This paper aims to understand whether and how the Italian healthcare context has embraced sustainability accounting and reporting practices. Specifically, it investigates if the sector has developed institutional pressures that drive public healthcare organisations toward the adoption of sustainability disclosure. Methods: The researchers employed document analysis as a qualitative research method for data collection and analysis. The research team analysed a total of 80 institutional and corporate documents, divided into 10 documents from the regional programming phase and 70 from the corporate monitoring phase. Results: The analysis shows that Italian healthcare organisations are lagging in adopting sustainability documents. Furthermore, the analysed disclosures do not refer to the United Nations Sustainable Development Goals (SDGs), as they are compiled according to national legislation designed well before the introduction of the SDGs framework. Discussion & Conclusion: The lack of institutional pressures across public sector organisations has hindered the development of a solid culture of sustainability reporting in the public healthcare sector. This research contributes at two levels: practically, it advances the accounting and reporting literature by examining the availability of such practices in the public sector; theoretically, it sheds light on the development and role of institutional pressures for sustainability reporting in Italian public hospitals.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.22541/au.174563835.59813226/v1first seen 2026-07-18 06:24:25
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