Gezegensel sınırlar eşiğinde sağlık işletmelerinde performans ölçüm ve raporlamasına yönelik vizyon arayışları: (balanced score card / entegre raporlama)
Healthcare enterprises on the verge of planetary boundaries vision quests for performance measurement and reporting: (balanced score card / integrated reporting)

Summary/Abstract: The balance and stability of the Earth is described as an interconnected system with nine boundaries. The negative effects of businesses on the environment in exceeding planetary boundaries are so great that in the face of this negative situation; states, governments and businesses agree on addressing it with a planetary sense of responsibility. This year, the 28th Conference of the Parties (COP 28) of the United Nations was held in Dubai, United Arab Emirates, between 30 November and 12 December 2023. ‘Loss and Damage Fund’ was established within the scope of the summit. The phrase ‘fossil fuel’ appeared for the first time. In the text, the goal of moving away from fossil-based energy systems in a fair, systematic and equitable manner by accelerating actions by 2030 in order to reach net zero emissions by 2050 was determined. Countries and companies have signed declarations of intent and declarations for lower emissions. 39 countries signed the ‘Hydrogen Declaration of Intent’. Thus, the way was opened for cooperation in the recognition of hydrogen certification programs and the use of hydrogen potential worldwide. More than 50 oil and gas companies have declared their commitment to the Oil and Gas Decarbonization Charter (OGDC). OGDC set ambitious targets such as stopping routine combustion by 2030 and achieving net zero operations by 2050. Among the items were phasing out coal power plants, accelerating renewable energy sources and expanding low-emission technologies. Using a planetary boundaries lens forces us to look beyond the carbon tunnel vision that many organizations have when considering sustainability to look at broader biophysical earth systems. This study aims to provide a road map on what planetary boundaries are, why they are important for health businesses, and how health businesses can integrate planetary boundaries into their business strategies. In addition, this study also aims to reveal the concept of Integrated Reporting and its role in corporate sustainability, providing a road map for how healthcare businesses can overcome the challenges and benefit from the opportunities of this developing field.

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