RT journal article
T1 Online sustainability disclosure by Spanish hospitals: an institutionalist approach
A1 Andrades Peña, Francisco Javier
A1 Larrán Jorge, Manuel
A1 Muriel de los Reyes, María José
A1 Calzado Cejas, María Yolanda
A1 Lechuga Sancho, Paula
A2 Economía Financiera y Contabilidad
K1 Sustainability disclosure
K1 Legitimacy theory
K1 Institutional theory
K1 Stakeholders
K1 Hospitals
AB Purpose. This paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others. Design/methodology/approach – To achieve this goal, the authors conducted a content analysis of the official websites of all Spanish hospitals identified by the Ministry of Health, Social Services and Equality. Findings – The results reveal that Spanish hospitals seem to use sustainability disclosures for different legitimizing purposes. In general, the results indicate that Spanish hospitals may be driven by symbolic rather than substantive actions to achieve legitimacy from stakeholders. Originality/value – Due to the lack of empirical research on the hospital sector, more research is required to improve understanding of why hospitals disclose sustainability information or  not.
PB Emerald
SN 0951-3558
YR 2021
FD 2021
LK http://hdl.handle.net/10498/37689
UL http://hdl.handle.net/10498/37689
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 06-nov-2026