Sustainability accounting and reporting adoption across Italian public healthcare system: What role of the institutional pressures?

Elisa Guidotti¹, Nora Annesi², Fabio Iannone³

¹Essential Levels of Care (LEA), Regional Health Services, and Healthcare Organizations Monitoring Department, Italian National Agency for Regional Health Services (AGENAS), Rome, Italy.

²Department of Business, Law, Economics and Consumer Behaviour, IULM University, Milan, Italy.

³Interdisciplinary Research Center on Sustainability and Climate, Sant'Anna School of Advanced Studies, Pisa, Italy.

PubMed DOI

Abstract

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 rese…

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