Sustainability accounting and reporting adoption across Italian Public Healthcare System: what role of the institutional pressures?

Sustainability accounting and reporting adoption across Italian Public Healthcare System: what role of the institutional pressures? | Authorea try { document.documentElement.classList.add('js'); } catch (e) { } var _gaq = _gaq || []; _gaq.push(['_setAccount', 'G-8VDV14Y67G']); _gaq.push(['_trackPageview']); (function() { var ga = document.createElement('script'); ga.type = 'text/javascript'; ga.async = true; ga.src = ('https:' == document.location.protocol ? 'https://ssl' : 'http://www') + '.google-analytics.com/ga.js'; var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(ga, s); })(); Skip to main content Preprints Collections Wiley Open Research IET Open Research Ecological Society of Japan All Collections About About Authorea FAQs Contact Us Quick Search anywhere Search for preprint articles, keywords, etc. Search Search ADVANCED SEARCH SCROLL This is a preprint and has not been peer reviewed. Data may be preliminary. 26 April 2025 V1 Latest version Share on Sustainability accounting and reporting adoption across Italian Public Healthcare System: what role of the institutional pressures? Authors : Elisa Guidotti , Nora Annesi 0000-0002-1002-2479 [email protected] , and Fabio Iannone 0000-0003-3736-0424 Authors Info & Affiliations https://doi.org/10.22541/au.174563835.59813226/v1 232 views 136 downloads Contents Abstract Supplementary Material Information & Authors Metrics & Citations View Options References Figures Tables Media Share Abstract Purpose - The aim of this paper is to understand whether and how the Italian healthcare context has embraced the practice of sustainability accounting and reporting, by checking if the specific sector has developed institutional pressures that move organizations towards the adoption of sustainability disclosure. Design/methodology/approach – Document analysis was adopted as a qualitative research method of data collection and analysis. A total of 80 documents were included in the exploratory analysis, 10 related to regional programming phase and 70 related to the monitoring corporate phase. Findings – Italian organizations are lagging in adopting sustainability documents. Documents do not refer to SDGs as they are filled in according to a law that was designed far before the introduction of SDGs. The lack of pressures across public sector organizations has not fostered the culture of sustainability reporting in the public healthcare sector. Originality/value – The contribution of this research can be seen from a practical level: (1) this paper contributes to the accounting and reporting literature by studying the availability of accounting and sustainability reporting practices in the public sector; from a theoretical level (2) this paper analyzed the development and role of institutional pressures for sustainability reporting in Italian Public Hospitals. Supplementary Material File (main_text_v2_fi_reference_50.docx) Download 508.42 KB File (table 1.docx) Download 15.44 KB File (table 2.docx) Download 14.85 KB File (table 3.docx) Download 17.47 KB File (table 4.docx) Download 17.43 KB Information & Authors Information Version history V1 Version 1 26 April 2025 Copyright This work is licensed under a Non Exclusive No Reuse License. Keywords institutional theory italy public hospitals qualitative research sustainability reporting Authors Affiliations Elisa Guidotti Agenzia Nazionale per i Servizi Sanitari Regionali View all articles by this author Nora Annesi 0000-0002-1002-2479 [email protected] Libera Universita di Lingue e Comunicazione View all articles by this author Fabio Iannone 0000-0003-3736-0424 Scuola Superiore Sant'Anna Istituto di Management View all articles by this author Metrics & Citations Metrics Article Usage 232 views 136 downloads .FvxKWukQNSOunydq8rnd { width: 100px; } Citations Download citation Elisa Guidotti, Nora Annesi, Fabio Iannone. Sustainability accounting and reporting adoption across Italian Public Healthcare System: what role of the institutional pressures?. Authorea . 26 April 2025. DOI: https://doi.org/10.22541/au.174563835.59813226/v1 If you have the appropriate software installed, you can download article citation data to the citation manager of your choice. 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