Disclosure Practices of the Sustainable Development Goals in the Healthcare Sector: The Case of Portuguese Hospital Sector
Disclosure Practices of the Sustainable Development Goals in the Healthcare Sector: The Case of Portuguese Hospital Sector

Author(s): Veronica Ribeiro, Sonia Monteiro
Subject(s): Social Sciences
Published by: Udruženje ekonomista i menadžera Balkana
Keywords: Sustainable Development Goals; 2030 Agenda; Health sector; Portuguese hospitals; Disclosure practices; Websites
Summary/Abstract: This paper aims to analyze the disclosure practices of the Sustainable Development Goals (SDGs) on the websites of Portuguese hospitals. A content analysis was conducted on the websites of 84 Portuguese hospitals, searching for the keywords ‘SDGs,’ ‘sustainable development goals,’ ‘2030 agenda,’ and ‘sustainability.’ For the generated results, the general and specific mention of the SDGs, the location of the information on the website, and the existence of sustainability reports and their alignment with the SDGs were investigated. The results revealed that SDGs/2030 Agenda /Sustainability is mentioned on only 9 of the websites of Portuguese hospitals. Among these, only 5 disclose the SDGs, either in a general or specific manner. The majority belongs to the private sector. Regarding information location, it is more likely to find information in non-financial reports published on websites than in thematic sections specifically dedicated to the 2030 Agenda/SDGs. These findings represent a significant gap in the promotion and dissemination of sustainable development practices in the healthcare sector. The results are limited to the availability of information based on keyword searches, considering the existence of at least one mention of the concept of SDGs, 2030 Agenda, or Sustainability, without assessing the quantity or quality of the disclosed information.

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