Non-financial reporting for accountability in the public healthcare sector: a structured literature review

Martina Pisarra and Marta Marsilio

Journal of Public Budgeting, Accounting & Financial Management, 2025, vol. 37, issue 6, 220-243

Abstract: PurposeThe public healthcare sector faces accountability pressures in relation to social and environmental issues, which can be managed through non-financial reporting (NFR). Research in this field is, however, fragmented. This study aims to critically analyse the existing literature, offering insights and highlighting gaps to stimulate future academic studies and enhance accountability of public healthcare organizations (PHOs) on their commitment to sustainable development.Design/methodology/approachA structured literature review was conducted strictly following the steps defined in previous studies. The structured nature of this literature review allows for adopting a rigorous approach to derive insights and critique the extant literature on NFR in PHOs and identify future research directions.FindingsThe findings reveal a growing interest in NFR in PHOs, aimed at demonstrating a commitment to social and environmental issues. The NFR discourse embraces both external accountability and internal decision-making perspectives to meet the needs of all stakeholders. There is still an ongoing debate about the most suitable tools and standards for adopting a multidimensional approach to sustainability, the balance between voluntary and mandatory reporting and the key drivers behind NFR practices in this field. Stakeholder engagement emerges as a critical focus for both decision-makers and academic research. The study identifies paths for further investigations.Originality/valueThe paper consolidates research on NFR in public healthcare, providing theoretical and empirical suggestions for future studies and valuable guidance for policymakers to promote the healthcare sector's accountability for social and environmental sustainability goals through NFR.

Keywords: Non-financial reporting; Public sector; Healthcare organizations; Structured literature review; Sustainability; SDGs (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-05-2024-0078

DOI: 10.1108/JPBAFM-05-2024-0078

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