RT journal article
T1 Influential Variables of Sustainability Disclosures by Spanish Public Hospitals
A1 Andrades Peña, Francisco Javier
A1 Larrán Jorge, Manuel
A1 Muriel de los Reyes, María José
A1 Calzado Cejas, María Yolanda
A2 Economía Financiera y Contabilidad
K1 disclosure
K1 legitimacy
K1 stakeholders
K1 web content analysis
K1 sustainability
AB This paper explores whether the extent of sustainability information disclosed by Spanish public hospitals is affected by internal characteristics of such organizations as well as by political ideology and socioeconomic variables. We used the institutional, stakeholder, and legitimacy theories to explain different levels of sustainability disclosures. To accomplish our goal, we collected data through content analysis of the institutional websites of all Spanish public hospitals registered in the 2016 National Database of Hospitals, corporate annual reports, and sustainability reports published by Spanish hospitals. The results show that the most influential variables associated with the extent of sustainability information disclosed by Spanish public hospitals are the hospitals’ size, political ideology, and reputation as well as the access they have to the Internet. According to the legitimacy theory, the Spanish public hospitals that have revealed more sustainability information are more visible and may be perceived to have greater legitimacy in society. However, the extent of sustainability information disclosed by Spanish public hospitals is far from being adequate. According to the institutional theory, this is explained by the lack of coercive and normative forces.
PB Taylor & Francis
SN 1557-9271
YR 2020
FD 2020
LK http://hdl.handle.net/10498/30396
UL http://hdl.handle.net/10498/30396
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 11-nov-2026