Abstract
ABSTRACT
Reporting on environmental, social, and governance (ESG) issues is now an essential part of responsible corporate governance,
including in the healthcare sector. This study investigates the ESG reporting practices of Austrian regional state-owned
hospitals
(rSOHs), contributing to the growing sustainability literature. Thirteen interviews with representatives from 10 rSOHs, along
with an analysis of reports and websites, reveal that most rSOHs are at an early stage of structured ESG reporting. Significant effort
is needed to meet the standards of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability
Reporting Standards. While management commitment and employee engagement are key drivers, legal pressure and societal expectations
further promote transparency. However, limited resources, administrative burdens, and the risk of superficial compliance
hinder progress. Current efforts focus heavily on social issues, often neglecting governance and environmental issues. This
study is among the first to assess ESG reporting in Austrian rSOHs under the CSRD, offering theoretical insights and proposing
a practical ESG transformation framework for healthcare institutions.
Reporting on environmental, social, and governance (ESG) issues is now an essential part of responsible corporate governance,
including in the healthcare sector. This study investigates the ESG reporting practices of Austrian regional state-owned
hospitals
(rSOHs), contributing to the growing sustainability literature. Thirteen interviews with representatives from 10 rSOHs, along
with an analysis of reports and websites, reveal that most rSOHs are at an early stage of structured ESG reporting. Significant effort
is needed to meet the standards of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability
Reporting Standards. While management commitment and employee engagement are key drivers, legal pressure and societal expectations
further promote transparency. However, limited resources, administrative burdens, and the risk of superficial compliance
hinder progress. Current efforts focus heavily on social issues, often neglecting governance and environmental issues. This
study is among the first to assess ESG reporting in Austrian rSOHs under the CSRD, offering theoretical insights and proposing
a practical ESG transformation framework for healthcare institutions.
| Original language | English |
|---|---|
| Pages (from-to) | 1-20 |
| Number of pages | 20 |
| Journal | Sustainable Development |
| DOIs | |
| Publication status | Published - 11 Jan 2026 |
Fields of science
- 502052 Business administration
- 502031 Public management
- 502023 NPO research
- 502022 Sustainable economics
- 502 Economics
- 502044 Business management
- 502048 Business ethics
- 502006 Controlling
- 502033 Accounting
- 502024 Public economy
JKU Focus areas
- Sustainable Development: Responsible Technologies and Management