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The purpose of this paper is to describe how first-line managers (FLMs) in home care (HC) reason about the opportunities and obstacles to lead the work according to the individual’s needs and goals.

In this participatory appreciative action reflection project, eight managers within one Swedish municipality were interviewed. The data were analysed using a thematic analysis.

The results showed a polarization between two different systems that FLMs struggle to balance when attempting to lead HC that adapts to the needs and goals of individuals. One system was represented by the possibilities of a humane system, with human capital in the form of the individual, older persons and the co-workers in HC. The second system was represented by obstacles in the form of the economic needs of the organization in which the individual receiving HC often felt forgotten. In this system, the organization’s needs and goals governed, with FLMs needing to adapt to the cost-effectiveness principle and keep a balanced budget. The managers had to balance an ethical conflict of values between the human value and needs-solidarity principles, with that of the cost-effectiveness principle.

The FLMs lack the opportunity to lead HC according to the needs and goals of the individuals receiving HC. There is a need for consensus and a value-based leadership model based on ethical principles such as the principles of human value and needs-solidarity to lead the HC according to the individual’s needs and goals.

Environmental, Social and Governance (ESG) reporting is crucial for organizations, especially in the current era where sustainability holds significant importance. Proper utilization of ESG reporting offers long-term benefits and enhances overall corporate well-being. This study explores fundamental aspects of ESG reporting, elucidating the reporting process, its advantages and requirements. An analysis highlights key impacts on businesses and their influence on consumer behaviour. The disclosure of ESG reporting and its determinants, such as business size and profitability, is discussed. Additionally, the study underscores the role of promoting diversity and inclusion as a Corporate Social Responsibility (CSR) function. Global firms undertake diverse initiatives to advance sustainability. The study emphasizes the triple bottom line theory as a strategy for sustainable development. ESG is recognized as a valuable tool for ensuring sustained growth and development in businesses. The research underscores the imperative for businesses to adopt sustainable measures consistently. Overall, the findings stress the significance of ESG reporting in the contemporary business landscape, linking it to corporate success, responsibility and the pursuit of sustainable practices.