The scope of environmental disclosure in the European healthcare sector – an empirical study
The scope of environmental disclosure in the European healthcare sector – an empirical study

Summary/Abstract: Purpose: The aim of the paper is to present the scope of environmental information disclosed by organi-zations from the healthcare services sector in Europe. Methodology/approach: The aim was achieved by studying the GRI Sustainability Disclosure Database, where non-financial reports are published, and performing a content analysis. The research sample con-tains 252 reports issued by 65 healthcare organizations between 2001 and 2019. Findings: The research results indicate that information concerning energy is disclosed most frequently – in 213 reports (95%). In 194 non-financial reports (86%), organizations inform about healthcare waste. The third and fourth main environmental issues are water and effluents (168 reports – 75%), and emis-sions (166 reports – 74%). Information related to materials is included in 134 sustainability reports (60%) and environmental compliance in 125 reports (56%). Biodiversity (60 reports – 27%) and supplier envi-ronmental assessment (51 reports – 23%) are disclosed least frequently. Research implications/limitations: The paper presents a complete picture of environmental disclosure practices in the European healthcare services sector in the past 20 years and offers interesting insights into non-financial reports, which are the most common instruments used by organizations to provide account-ability about their environmental performance. However, there are some limitations – the GRI Sustaina-bility Disclosure Database does not include all reports produced by European healthcare organizations. Originality/value: This research contributes to the growing literature on sustainability reporting in the healthcare services sector by providing an empirical view of its current state in Europe. It fills a research gap in the field of non-financial reporting practices of healthcare organizations.

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