Conformité des pratiques de reporting en matière de développement durable avec le cadre de la Global Reporting Initiative : Une analyse du secteur mondial de la santé

Auteurs

Mots-clés :

reporting de développement durable, reporting extra-financier, rapports de développement durable, Global Reporting Initiative, organisations de santé

Résumé

L'Objectif : Le but de cet article est d'étudier la conformité des pratiques de reporting en matière de développement durable pour le secteur de la santé avec le cadre de la Global Reporting Initiative (GRI). Conception/méthodologie/approche : 2440 rapports de développement durable publiés entre 1999 et 2019 par 632 organisations de santé dans le monde entier ont été examinés à l'aide d'une analyse de contenu. Une méthodologie de recherche descriptive, comprenant une revue de la littérature, a été appliquée afin d'atteindre l'objectif déclaré. Résultats : Les résultats indiquent que (1) la tendance croissante des organisations de santé à publier des rapports de développement durable conformément aux lignes directrices GRI ou aux standards GRI est remarquée chaque année ; et que (2) 68% des 2440 rapports publiés par les organisations de santé (services et produits) sont conformes au cadre GRI. Les tendances observées concernant la conformité des rapports avec le cadre GRI pourraient fournir une image complète des pratiques de divulgation des informations non financières dans le secteur mondial de la santé. L'article offre une étude intéressante sur les rapports de développement durable qui sont les instruments les plus couramment utilisés par les organisations pour rendre compte de leurs performances économiques, environnementales et sociales. Originalité/valeur : Cette recherche contribue à une littérature croissante sur la standarisation des rapports de développement durable dans le secteur mondial de la santé en fournissant une vision empirique de l'utilisation réelle du cadre GRI. L'article comble une lacune en matière de recherche dans le domaine des pratiques de reporting extra-financier des organisations de santé du monde entier.

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2023-12-30

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Article scientifique