What does this research mean for the field?

The lack of institutional pressures has hindered the adoption of sustainability accounting and reporting practices across the Italian public healthcare system, with existing disclosures failing to align with the UN Sustainable Development Goals. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

This research aims to explore the adoption of sustainability accounting and reporting practices in the Italian healthcare sector and the influence of institutional pressures.

June 30, 2026Health Services Management ResearchOpen Access

Sustainability accounting and reporting adoption across Italian public healthcare system: What role of the institutional pressures?

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Authors

EGElisa GuidottiScuola Superiore Sant'Anna NANora AnnesiIULM University FIFabio IannoneScuola Superiore Sant'Anna

Discussion

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Implication

Qualitative research investigates sustainability reporting adoption in Italian public healthcare, highlighting institutional pressures' role.

Key Points

This research aims to explore the adoption of sustainability accounting and reporting practices in the Italian healthcare sector and the influence of institutional pressures.
Document analysis was employed as a qualitative research method for data collection.
A total of 80 documents were analyzed, including 10 from the regional programming phase and 70 from corporate monitoring.
The focus was on understanding institutional pressures affecting sustainability disclosure.
Italian healthcare organisations are slow to adopt sustainability documents.
Disclosures do not align with the United Nations Sustainable Development Goals, reflecting outdated national legislation.
A lack of institutional pressures inhibits a robust culture of sustainability reporting in public healthcare.

Cite This Study

Guidotti et al. (2026) studied this question.

synapsesocial.com/papers/6a71732787f9210571283be2 https://doi.org/10.1177/09514848261461237

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Implication

Qualitative research investigates sustainability reporting adoption in Italian public healthcare, highlighting institutional pressures' role.

Sustainability accounting and reporting adoption across Italian public healthcare system: What role of the institutional pressures?

Discussion

Member takes

Implication

Key Points

Cite This Study

Sustainability accounting and reporting adoption across Italian public healthcare system: What role of the institutional pressures?

Discussion

Member takes

Implication

Key Points

Cite This Study

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