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Advances in the Economic Analysis of Participatory & Labor-Managed Firms
Type: Book
ISBN: 978-0-85724-454-3

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Advances in the Economic Analysis of Participatory & Labor-Managed Firms
Type: Book
ISBN: 978-0-85724-454-3

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Publication date: 25 November 2010

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Advances in the Economic Analysis of Participatory & Labor-Managed Firms
Type: Book
ISBN: 978-0-85724-454-3

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Advances in the Economic Analysis of Participatory and Labor-Managed Firms
Type: Book
ISBN: 978-0-85724-760-5

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Advances in the Economic Analysis of Participatory and Labor-Managed Firms
Type: Book
ISBN: 978-1-78190-221-9

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Book part
Publication date: 11 September 2012

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Advances in the Economic Analysis of Participatory and Labor-Managed Firms
Type: Book
ISBN: 978-1-78190-221-9

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Publication date: 8 May 2018

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Employee Ownership and Employee Involvement at Work: Case Studies
Type: Book
ISBN: 978-1-78714-520-7

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Publication date: 14 December 2023

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Time Use in Economics
Type: Book
ISBN: 978-1-83753-604-7

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Publication date: 6 June 2017

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Sharing in the Company
Type: Book
ISBN: 978-1-78560-966-4

Open Access
Article
Publication date: 16 January 2024

Federica Bosco, Chiara Di Gerio, Gloria Fiorani and Giulia Stola

This paper aims to identify the key issues that healthcare knowledge-intensive organizations (KIPOs) should focus on to define themselves as socioenvironmentally and governance…

Abstract

Purpose

This paper aims to identify the key issues that healthcare knowledge-intensive organizations (KIPOs) should focus on to define themselves as socioenvironmentally and governance responsible for integrating environmental, social, and governance (ESG) logic into their business strategy. At the same time, this provides an understanding of how healthcare KIPOs contribute to achieving the Sustainable Development Goals of the 2030 Agenda.

Design/methodology/approach

Taking a cue from the model developed by the World Economic Forum, an “ESG Processing Map” was constructed to identify qualitative disclosures that a healthcare company should consider when implementing sustainability logic. The aspects investigated were processed, considering national and international standards, frameworks and disclosures. The social network analysis technique was used to systemize and combine the outcomes of these processes and analyze their consistency with sustainable development.

Findings

Through the “ESG Processing Map,” 13 areas of action and 27 topics specific to the health sector were defined on which to intervene in sustainability in order to concretely help HCOs to place specific corrective and improvement actions over time concerning socioenvironmental and governance aspects.

Originality/value

The paper provides contribute, on the one hand, to enriching and updating the academic literature on ESG logic in a still underexplored field and, on the other hand, to provide these types of organizations with a “compass” to guide and orient their business strategies towards sustainability.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

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