Sustainability Reporting Practices in the Healthcare Products Sector – the Case of Europe and North America

• Authors: Justyna Berniak-Woźny , Artur Kwasek

Title variants

Analiza praktyki raportowania zrównoważonego rozwoju w sektorze ochrony zdrowia na podstawie Europy i Ameryki Północnej

• Languages of publication: EN

Abstracts

EN

The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of managers, and consequently, academicians, too. This is due to the growing interest of a wide range of stakeholders, such as governments, investors, and customers, in non-financial information disclosed by business and public organisations. However, designing and implementing a sustainability report that fits the needs of these different stakeholder groups is a challenge. The differences between the various sectors make this challenge even greater. The focus of this paper will be on the healthcare products sector. The aim of this paper is to investigate the scope and quality of sustainability reporting practices of companies operating in the European and North American healthcare products sector. Research methods: The study is based on the current literature on sustainability reporting and non-financial (NFI) reporting. The empirical part of the paper will be based on a qualitative descriptive research design. Content analysis will be conducted on sustainability reports issued in 2018 and 2019, by 11 European and 8 North American organisations in the healthcare products sector. The nature of the study will be descriptive and based solely on information from secondary data sources. Expected results of the research: This paper will contribute to the international health management literature and to the existing research of sustainability reporting. Based on the findings, the health sector’s sustainability reporting practices will be carefully identified. The authors will also compare the practices of North American and European organisations’, and subsequently, they will define the trends and best practices in this field.

PL

W ciągu ostatnich dwóch dekad wśród naukowców i praktyków zarządzania toczy się ożywiona dyskusja na temat raportowania w obszarze zrównoważonego rozwoju. Wynika to z rosnącego zainteresowania informacjami niefinansowymi ujawnianymi szerokiej grupie interesariuszy. Jednak już samo opracowanie raportu zrównoważonego rozwoju, który odpowiada potrzebom różnych grup interesariuszy, stanowi nie lada wyzwanie. Różnice między różnymi sektorami sprawiają, że zadanie to jest jeszcze trudniejsze. Celem artykułu jest zbadanie zakresu i jakości raportów zrównoważonego rozwoju firm działających w sektorze produktów medycznych w Europie i Ameryce Północnej. W badaniu tym zostanie przeprowadzona analiza treści raportów zrównoważonego rozwoju wydanych w 2018–2019 przez 11 europejskich i 8 północnoamerykańskich organizacji sektora produktów medycznych. Charakter badania będzie opisowy i oparty wyłącznie na informacjach pochodzących ze źródeł wtórnych.

Keywords

EN

sustainability reporting; CSR reporting; non-financial reporting; GRI; health sector; content analysis

PL

raportowanie zrównoważonego rozwoju; raportowanie CSR; raportowanie niefinansowe; GRI; sektor ochrony zdrowia; analiza treści; raportowanie zrównoważonego rozwoju; raportowanie CSR; raportowanie niefinansowe; GRI; sektor ochrony zdrowia; analiza treści

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Comparative Economic Research. Central and Eastern Europe
• Year: 2020
• Volume: 23
• Issue: 2
• Pages: 69-86

Dates

published

2020-06-23

Contributors

author

Justyna Berniak-Woźny

• Vistula University

• https://orcid.org/0000-0002-3156-5755

author

Artur Kwasek

• Vistula University

• https://orcid.org/0000-0003-4386-1444

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Identifiers

DOI

10.18778/1508-2008.23.13