How to manage sustainability in healthcare organizations? A processing map to include the ESG strategy

Federica Bosco, Chiara Di Gerio, Gloria Fiorani and Giulia Stola

Journal of Public Budgeting, Accounting & Financial Management, 2024, vol. 36, issue 5, 636-659

Abstract: Purpose - This paper aims to identify the key issues that healthcare knowledge-intensive organizations (KIPOs) should focus on to define themselves as socioenvironmentally and governance responsible for integrating environmental, social, and governance (ESG) logic into their business strategy. At the same time, this provides an understanding of how healthcare KIPOs contribute to achieving the Sustainable Development Goals of the 2030 Agenda. Design/methodology/approach - Taking a cue from the model developed by the World Economic Forum, an “ESG Processing Map” was constructed to identify qualitative disclosures that a healthcare company should consider when implementing sustainability logic. The aspects investigated were processed, considering national and international standards, frameworks and disclosures. The social network analysis technique was used to systemize and combine the outcomes of these processes and analyze their consistency with sustainable development. Findings - Through the “ESG Processing Map,” 13 areas of action and 27 topics specific to the health sector were defined on which to intervene in sustainability in order to concretely help HCOs to place specific corrective and improvement actions over time concerning socioenvironmental and governance aspects. Originality/value - The paper provides contribute, on the one hand, to enriching and updating the academic literature on ESG logic in a still underexplored field and, on the other hand, to provide these types of organizations with a “compass” to guide and orient their business strategies towards sustainability.

Keywords: Knowledge-intensive public organizations; Healthcare organizations; ESG strategy; SDGs; Sustainability (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-04-2023-0065

DOI: 10.1108/JPBAFM-04-2023-0065

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