The how and why of integrated reporting in a public health care organization: The stakeholders' perspective

Marasca, Stefano; Montanini, Lucia; D’Andrea, Alessia; Cerioni, Eva

doi:10.1002/bse.2463

Cited by 25 publications

(29 citation statements)

References 61 publications

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“…This stream of research includes studies focused on the analyzed topic in several organizations of the public sector, such as universities [5,15,31,36,37,[42][43][44][45], local governments [32,[46][47][48][49], hospitals [12,50,51] and state-owned enterprises [7,13,52,53], using GRI standards and/or <IR> framework. The heterogeneity of these entities and the reporting guidelines approached suggests how academics have tried to identify contributions to sustainability reporting in the public sector from different perspectives.…”

Section: St Cluster-sustainability Reportingmentioning

confidence: 99%

“…Finally, the sustainability reporting in the public sector, regardless of the particular area approached or the choice of a reporting format, was mainly explained through the accountability concept [5,8,35,58,61,65] and specific theories, namely stakeholder [11,37,66], legitimacy [11,12,51,52,62] and institutional theory [12,51]. These results are consistent with prior literature [6,17], concluding that sustainability reporting evolved under high institutional pressure driven by both the desire to answer stakeholders' demand for greater accountability and transparency, and the willingness to meet their expectations for increasing legitimacy and reputation.…”

Section: Rd Cluster-other Public Sector's Reportsmentioning

confidence: 99%

“…However, in particular areas such as education, universities still face managerial challenges as they need to be linked to their strategic objectives [5]. Likewise, in the healthcare context, <IR> is also perceived as a further burden rather than a support to the decision-making process due to the limited capability of shareholders to perceive possible benefits [12,50,51]. (3) Another recurring path, delineated by References [49,53,68], approached sustainability disclosure and transparency as a central topic.…”

Section: (C) Co-citation Analysismentioning

confidence: 99%

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Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development

Ştefănescu

2021

Sustainability

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In the wake of increased awareness, as there has been an increasing need for sustainability reporting, research studies have evolved over time. Addressing the challenges and pathways of research in the particular realm of public entities was appropriate to enrich the scientific literature. Since prior studies either conducted a structured literature review on non-financial reporting formats or were focused exclusively on social and environmental accounting, and no bibliometric review has yet been conducted on sustainability reporting in the public sector, this study aims to fill this gap. The objective of the paper is to identify the trends and patterns in knowledge development in the area of sustainability reporting in the public sector to investigate its structure and derive inferences and insights. Bibliometric results reveal that research in this field is still at an early stage, showing an unsteady, slightly upward trend. The literature responded well to the need to enhance the understanding of the public institutions’ role in advancing non-financial reporting and evolved along with the continuous development of the related voluntary frameworks (e.g., GRI, <IR>). In this assent, further studies approaching the first mandatory regulation of non-financial information disclosure (Directive 95/2014/EU) are encouraged.

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Section: St Cluster-sustainability Reportingmentioning

confidence: 99%

Section: Rd Cluster-other Public Sector's Reportsmentioning

confidence: 99%

Section: (C) Co-citation Analysismentioning

confidence: 99%

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Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development

Ştefănescu

2021

Sustainability

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“…IR framework is applicable across jurisdictions and in sectors other than private, that is, the not-for-profit sector and the public sector (Adams & Simnett, 2011;Marasca, Montanini, D'Andrea, & Cerioni, 2020;Veltri & Silvestri, 2015).…”

Section: Searching For Relevant Studiesmentioning

confidence: 99%

The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review

Veltri

Silvestri

2020

Bus Strat Env

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The integrated report (IR) is a new reporting tool connecting financial and nonfinancial information, in one report. The aim of IR is to present the firm's value creation over time. In recent years, IR has received both increasing academic and professional interest. Recent researches have focused on the potentialities (and criticalities) of IR and on its determinants, while there is a dearth of studies examining the value relevance of the information disclosed through IR for investors. Furthermore, in the literature, there are two competing views on IR usefulness for investors, one positing IR as beneficial, the other, detrimental to investors. Our study intends to contribute to the existing literature by systematically reviewing the empirical studies conducted until now in a thorough and unbiased manner, allowing more general conclusions to be drawn about the phenomenon than is possible from individual studies and to give some insights for further research activities.

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“…However, it is not yet known why hospitals carry out sustainability disclosure practices (Marasca et al, 2020). Healthcare organizations account for a significant share of public spending (Malmmose, 2015).…”

Section: Introductionmentioning

confidence: 99%

Online sustainability disclosure by Spanish hospitals: an institutionalist approach

Peña

Jorge

Reyes

et al. 2021

IJPSM

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PurposeThis paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others.Design/methodology/approachTo achieve this goal, the authors conducted a content analysis of the official websites of all Spanish hospitals identified by the Ministry of Health, Social Services and Equality.FindingsThe results reveal that Spanish hospitals seem to use sustainability disclosures for different legitimizing purposes. In general, the results indicate that Spanish hospitals may be driven by symbolic rather than substantive actions to achieve legitimacy from stakeholders.Originality/valueDue to the lack of empirical research on the hospital sector, more research is required to improve understanding of why hospitals disclose sustainability information or not.

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The how and why of integrated reporting in a public health care organization: The stakeholders' perspective

Cited by 25 publications

References 61 publications

Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development

Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development

The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review

Online sustainability disclosure by Spanish hospitals: an institutionalist approach

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