Online sustainability disclosure by Spanish hospitals: an institutionalist approach
International Journal of Public Sector Management
ISSN: 0951-3558
Article publication date: 10 March 2021
Issue publication date: 28 June 2021
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