To read this content please select one of the options below:

Online sustainability disclosure by Spanish hospitals: an institutionalist approach

Javier Andrades (Faculty of Economics and Business Sciences, University of Cadiz, Cadiz, Spain)
Manuel Larrán (Faculty of Economics and Business Sciences, University of Cadiz, Cadiz, Spain)
María José Muriel (Faculty of Economics and Business Sciences, University of Cadiz, Cadiz, Spain)
Maria Yolanda Calzado (Faculty of Economics and Business Sciences, University of Cadiz, Cadiz, Spain)
María Paula Lechuga Sancho (University of Cadiz–Jerez de la Frontera Campus, Jerez de la Frontera, Spain)

International Journal of Public Sector Management

ISSN: 0951-3558

Article publication date: 10 March 2021

Issue publication date: 28 June 2021

420

Abstract

Purpose

This paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others.

Design/methodology/approach

To achieve this goal, the authors conducted a content analysis of the official websites of all Spanish hospitals identified by the Ministry of Health, Social Services and Equality.

Findings

The results reveal that Spanish hospitals seem to use sustainability disclosures for different legitimizing purposes. In general, the results indicate that Spanish hospitals may be driven by symbolic rather than substantive actions to achieve legitimacy from stakeholders.

Originality/value

Due to the lack of empirical research on the hospital sector, more research is required to improve understanding of why hospitals disclose sustainability information or not.

Keywords

Citation

Andrades, J., Larrán, M., Muriel, M.J., Calzado, M.Y. and Lechuga Sancho, M.P. (2021), "Online sustainability disclosure by Spanish hospitals: an institutionalist approach", International Journal of Public Sector Management, Vol. 34 No. 5, pp. 529-545. https://doi.org/10.1108/IJPSM-09-2020-0259

Publisher

:

Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

Related articles